PARCA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€64,448
up €64,448 (+159%), from €40,473 to €104,921
mainly Net result for the year (+€63,009) and Receivables within one year (+€13,794)
- Receivables within one year -€13,794
down €13,794 (-57.6%), from €23,958 to €10,164
- Reserves +€63,009
up €63,009 (+222%), from €28,446 to €91,455
- Other debts -€15,036
down €15,036 (-90.8%), from €16,561 to €1,524
- Tax, wage and social debts +€2,737
up €2,737 (+13.4%), from €20,363 to €23,100
- Gross operating margin +€44,109
up €44,109 (+118%), from €37,245 to €81,354
- Taxes +€9,247
up €9,247 (+119%), from €7,767 to €17,013
- Depreciation +€831
up €831 (+358%), from €232 to €1,063
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 | €67,525 | €117,882 | +€50,357 | +74.6% |
| Fixed assets | 21/28 | €2,957 | €1,894 | -€1,063 | -35.9% |
| Tangible fixed assets | 22/27 | €2,957 | €1,894 | -€1,063 | -35.9% |
| Furniture and vehicles | 24 | €2,957 | €1,894 | -€1,063 | -35.9% |
| Current assets | 29/58 | €64,568 | €115,988 | +€51,420 | +79.6% |
| Amounts receivable within one year | 40/41 | €23,958 | €10,164 | -€13,794 | -57.6% |
| Trade receivables | 40 | €23,958 | €10,164 | -€13,794 | -57.6% |
| Cash at bank and in hand | 54/58 | €40,473 | €104,921 | +€64,448 | +159% |
| Deferred charges and accrued income | 490/1 | €138 | €904 | +€766 | +556% |
| Total equity and liabilities | 10/49 | €67,525 | €117,882 | +€50,357 | +74.6% |
| Equity | 10/15 | €29,446 | €92,455 | +€63,009 | +214% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,446 | €91,455 | +€63,009 | +222% |
| Distributable reserves | 133 | €28,446 | €91,455 | +€63,009 | +222% |
| Amounts payable | 17/49 | €38,079 | €25,427 | -€12,652 | -33.2% |
| Amounts payable within one year | 42/48 | €38,079 | €25,427 | -€12,652 | -33.2% |
| Trade debts | 44 | €1,156 | €803 | -€352 | -30.5% |
| Suppliers | 440/4 | €1,156 | €803 | -€352 | -30.5% |
| Taxes, remuneration and social security | 45 | €20,363 | €23,100 | +€2,737 | +13.4% |
| Taxes | 450/3 | €20,363 | €23,100 | +€2,737 | +13.4% |
| Other amounts payable | 47/48 | €16,561 | €1,524 | -€15,036 | -90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €1,063 | +€831 | +358% |
| Other operating charges | 640/8 | - | €239 | +€239 | |
| Gross operating margin | 9900 | €37,245 | €81,354 | +€44,109 | +118% |
| Operating profit (loss) | 9901 | €37,012 | €80,052 | +€43,040 | +116% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €37,012 | €80,022 | +€43,010 | +116% |
| Income taxes | 67/77 | €7,767 | €17,013 | +€9,247 | +119% |
| Profit (loss) for the period | 9904 | €29,246 | €63,009 | +€33,763 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €29,246 | €63,009 | +€33,763 | +115% |
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 14 October 2026 via checked.be.