PARC II: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PARC II
Largest movements
- Cash -€3,192
down €3,192 (-93.9%), from €3,401 to €209
mainly Trade debts (-€1,949) and Net result for the year (-€1,750)
- Receivables within one year -€507
no longer reported in 2025 (was €507)
- Trade debts -€1,949
down €1,949 (-79.9%), from €2,438 to €489
- Profit (loss) carried forward -€1,750
down €1,750 (-1.2%), from -€140,079 to -€141,829
- Gross operating margin -€2,930
down €2,930, from €2,253 to -€677
- Other operating charges +€248
up €248 (+33.9%), from €733 to €981
- Financial charges +€62
up €62 (+201.8%), from €31 to €93
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,908 | €1,209 | -€3,699 | -75.4% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,000 | €1,000 | = | 0.0% |
| Land and buildings | 22 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €3,908 | €209 | -€3,699 | -94.7% |
| Amounts receivable within one year | 40/41 | €507 | - | -€507 | |
| Other amounts receivable | 41 | €507 | - | -€507 | |
| Cash at bank and in hand | 54/58 | €3,401 | €209 | -€3,192 | -93.9% |
| Total equity and liabilities | 10/49 | €4,908 | €1,209 | -€3,699 | -75.4% |
| Equity | 10/15 | -€42,453 | -€44,203 | -€1,750 | -4.1% |
| Contributions | 10/11 | €82,716 | €82,716 | = | 0.0% |
| Capital | 10 | €82,716 | €82,716 | = | 0.0% |
| Issued capital | 100 | €82,716 | €82,716 | = | 0.0% |
| Reserves | 13 | €14,910 | €14,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,910 | €14,910 | = | 0.0% |
| Legal reserve | 130 | €14,910 | €14,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,079 | -€141,829 | -€1,750 | -1.2% |
| Amounts payable | 17/49 | €47,361 | €45,412 | -€1,948 | -4.1% |
| Amounts payable within one year | 42/48 | €47,361 | €45,412 | -€1,948 | -4.1% |
| Trade debts | 44 | €2,438 | €489 | -€1,949 | -79.9% |
| Suppliers | 440/4 | €2,438 | €489 | -€1,949 | -79.9% |
| Taxes, remuneration and social security | 45 | €193 | €202 | +€9 | +4.7% |
| Taxes | 450/3 | €193 | €202 | +€9 | +4.7% |
| Other amounts payable | 47/48 | €44,729 | €44,721 | -€9 | 0.0% |
| Non-recurring operating income | 76A | €5,828 | - | -€5,828 | |
| Other operating charges | 640/8 | €733 | €981 | +€248 | +33.9% |
| Gross operating margin | 9900 | €2,253 | -€677 | -€2,930 | |
| Operating profit (loss) | 9901 | €1,521 | -€1,658 | -€3,178 | |
| Financial charges | 65/66B | €31 | €93 | +€62 | +201.8% |
| Recurring financial charges | 65 | €31 | €93 | +€62 | +201.8% |
| Profit (loss) for the period before taxes | 9903 | €1,490 | -€1,750 | -€3,240 | |
| Profit (loss) for the period | 9904 | €1,490 | -€1,750 | -€3,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,490 | -€1,750 | -€3,240 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.