Parca: 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.
Parca
Largest movements
- Receivables within one year -€131,168
down €131,168 (-27.0%), from €485,903 to €354,735
of which Trade receivables: -€211,646
- Tangible fixed assets -€119,373
down €119,373 (-7.0%), from €1.7m to €1.6m
of which Land and buildings: -€112,483
- Cash +€47,938
up €47,938 (+43.1%), from €111,294 to €159,232
mainly Depreciation (+€181,024) and Receivables within one year (+€131,168)
- Advances received -€90,830
down €90,830 (-100%), from €90,830 to €0
- Debts after one year -€87,866
down €87,866 (-10.6%), from €831,935 to €744,070
- Short-term financial debts +€43,024
up €43,024 (+40.8%), from €105,485 to €148,509
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Trade debts -€27,640
down €27,640 (-5.9%), from €472,419 to €444,780
- Gross operating margin -€54,705
down €54,705 (-7.0%), from €786,193 to €731,488
- Staff costs -€46,352
down €46,352 (-9.0%), from €517,043 to €470,691
- Depreciation +€10,776
up €10,776 (+6.3%), from €170,248 to €181,024
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.
Derived cash bridge
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 | €2,363,015 | €2,165,009 | -€198,006 | -8.4% |
| Fixed assets | 21/28 | €1,729,114 | €1,609,742 | -€119,373 | -6.9% |
| Tangible fixed assets | 22/27 | €1,716,808 | €1,597,436 | -€119,373 | -7.0% |
| Land and buildings | 22 | €1,385,007 | €1,272,524 | -€112,483 | -8.1% |
| Plant, machinery and equipment | 23 | €101,459 | €100,295 | -€1,164 | -1.1% |
| Furniture and vehicles | 24 | €91,768 | €111,305 | +€19,537 | +21.3% |
| Other tangible fixed assets | 26 | €138,574 | €113,312 | -€25,262 | -18.2% |
| Financial fixed assets | 28 | €12,306 | €12,306 | = | 0.0% |
| Current assets | 29/58 | €633,901 | €555,267 | -€78,634 | -12.4% |
| Stocks and contracts in progress | 3 | €33,284 | €37,779 | +€4,495 | +13.5% |
| Stocks | 30/36 | €33,284 | €37,779 | +€4,495 | +13.5% |
| Amounts receivable within one year | 40/41 | €485,903 | €354,735 | -€131,168 | -27.0% |
| Trade receivables | 40 | €387,042 | €175,396 | -€211,646 | -54.7% |
| Other amounts receivable | 41 | €98,861 | €179,339 | +€80,478 | +81.4% |
| Cash at bank and in hand | 54/58 | €111,294 | €159,232 | +€47,938 | +43.1% |
| Deferred charges and accrued income | 490/1 | €3,419 | €3,521 | +€101 | +3.0% |
| Total equity and liabilities | 10/49 | €2,363,015 | €2,165,009 | -€198,006 | -8.4% |
| Equity | 10/15 | €603,662 | €615,287 | +€11,625 | +1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €584,222 | €595,788 | +€11,567 | +2.0% |
| Tax-exempt reserves | 132 | €45,363 | €16,929 | -€28,433 | -62.7% |
| Distributable reserves | 133 | €538,859 | €578,859 | +€40,000 | +7.4% |
| Profit (loss) carried forward | 14 | €848 | €907 | +€59 | +6.9% |
| Provisions and deferred taxes | 16 | €18,533 | €3,892 | -€14,641 | -79.0% |
| Deferred taxes | 168 | €18,533 | €3,892 | -€14,641 | -79.0% |
| Amounts payable | 17/49 | €1,740,821 | €1,545,830 | -€194,991 | -11.2% |
| Amounts payable after more than one year | 17 | €831,935 | €744,070 | -€87,866 | -10.6% |
| Financial debts | 170/4 | €831,935 | €744,070 | -€87,866 | -10.6% |
| Amounts payable within one year | 42/48 | €903,583 | €796,660 | -€106,923 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €167,573 | €163,474 | -€4,099 | -2.4% |
| Financial debts | 43 | €105,485 | €148,509 | +€43,024 | +40.8% |
| Credit institutions | 430/8 | €105,485 | €148,509 | +€43,024 | +40.8% |
| Trade debts | 44 | €472,419 | €444,780 | -€27,640 | -5.9% |
| Suppliers | 440/4 | €472,419 | €444,780 | -€27,640 | -5.9% |
| Advances received on contracts in progress | 46 | €90,830 | €0 | -€90,830 | -100% |
| Taxes, remuneration and social security | 45 | €37,275 | €39,897 | +€2,622 | +7.0% |
| Taxes | 450/3 | €2,949 | €1,922 | -€1,027 | -34.8% |
| Remuneration and social security | 454/9 | €34,326 | €37,975 | +€3,649 | +10.6% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Accrued charges and deferred income | 492/3 | €5,303 | €5,100 | -€202 | -3.8% |
| Remuneration, social security and pensions | 62 | €517,043 | €470,691 | -€46,352 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,248 | €181,024 | +€10,776 | +6.3% |
| Other operating charges | 640/8 | €22,360 | €24,477 | +€2,117 | +9.5% |
| Gross operating margin | 9900 | €786,193 | €731,488 | -€54,705 | -7.0% |
| Operating profit (loss) | 9901 | €76,542 | €55,297 | -€21,245 | -27.8% |
| Financial income | 75/76B | €5,048 | €4,165 | -€883 | -17.5% |
| Recurring financial income | 75 | €5,048 | €4,165 | -€883 | -17.5% |
| Financial charges | 65/66B | €45,287 | €48,156 | +€2,869 | +6.3% |
| Recurring financial charges | 65 | €45,287 | €48,156 | +€2,869 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €36,303 | €11,306 | -€24,997 | -68.9% |
| Transfer from deferred taxes | 780 | €14,641 | €14,641 | = | 0.0% |
| Income taxes | 67/77 | €18,096 | €14,321 | -€3,774 | -20.9% |
| Profit (loss) for the period | 9904 | €32,848 | €11,625 | -€21,223 | -64.6% |
| Transfer from tax-exempt reserves | 789 | €28,433 | €28,433 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,281 | €40,059 | -€21,223 | -34.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.