PARCHEGGIO: what changed
Two fiscal 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.
PARCHEGGIO
Largest movements
- Receivables after one year -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Current investments +€21,957
up €21,957 (+36.6%), from €60,000 to €81,957
- Receivables within one year +€6,101
up €6,101 (+56.3%), from €10,835 to €16,936
of which Trade receivables: +€6,676
- Other debts -€71,451
down €71,451 (-100.0%), from €71,451 to €0
- Profit (loss) carried forward +€40,405
up €40,405 (+921.4%), from €4,385 to €44,790
- Gross operating margin +€13,745
up €13,745 (+38.5%), from €35,656 to €49,402
- Taxes +€2,965
up €2,965 (+41.0%), from €7,238 to €10,202
- Financial income +€1,957
up €1,957, from €0 to €1,957
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 | €174,520 | €141,892 | -€32,628 | -18.7% |
| Fixed assets | 21/28 | €1,253 | €675 | -€578 | -46.2% |
| Tangible fixed assets | 22/27 | €1,253 | €675 | -€578 | -46.2% |
| Furniture and vehicles | 24 | €1,253 | €675 | -€578 | -46.2% |
| Current assets | 29/58 | €173,267 | €141,217 | -€32,050 | -18.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100.0% |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €10,835 | €16,936 | +€6,101 | +56.3% |
| Trade receivables | 40 | €8,073 | €14,749 | +€6,676 | +82.7% |
| Other amounts receivable | 41 | €2,762 | €2,187 | -€575 | -20.8% |
| Current investments | 50/53 | €60,000 | €81,957 | +€21,957 | +36.6% |
| Cash at bank and in hand | 54/58 | €42,432 | €41,823 | -€608 | -1.4% |
| Deferred charges and accrued income | 490/1 | €0 | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €174,520 | €141,892 | -€32,628 | -18.7% |
| Equity | 10/15 | €95,689 | €136,094 | +€40,405 | +42.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €87,304 | €87,304 | = | 0.0% |
| Distributable reserves | 133 | €87,304 | €87,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,385 | €44,790 | +€40,405 | +921.4% |
| Amounts payable | 17/49 | €78,831 | €5,797 | -€73,034 | -92.6% |
| Amounts payable within one year | 42/48 | €78,831 | €5,797 | -€73,034 | -92.6% |
| Trade debts | 44 | €264 | €74 | -€190 | -72.0% |
| Suppliers | 440/4 | €264 | €74 | -€190 | -72.0% |
| Taxes, remuneration and social security | 45 | €7,116 | €5,723 | -€1,393 | -19.6% |
| Taxes | 450/3 | €4,766 | €5,723 | +€957 | +20.1% |
| Remuneration and social security | 454/9 | €2,350 | €0 | -€2,350 | -100.0% |
| Other amounts payable | 47/48 | €71,451 | €0 | -€71,451 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €578 | = | 0.0% |
| Other operating charges | 640/8 | €163 | - | -€163 | |
| Gross operating margin | 9900 | €35,656 | €49,402 | +€13,745 | +38.5% |
| Operating profit (loss) | 9901 | €34,915 | €48,823 | +€13,909 | +39.8% |
| Financial income | 75/76B | €0 | €1,957 | +€1,957 | |
| Recurring financial income | 75 | €0 | €1,957 | +€1,957 | |
| Financial charges | 65/66B | €309 | €173 | -€136 | -44.1% |
| Recurring financial charges | 65 | €309 | €173 | -€136 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €34,605 | €50,607 | +€16,002 | +46.2% |
| Income taxes | 67/77 | €7,238 | €10,202 | +€2,965 | +41.0% |
| Profit (loss) for the period | 9904 | €27,368 | €40,405 | +€13,037 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,368 | €40,405 | +€13,037 | +47.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.