PARCI: 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.
PARCI
Largest movements
- Intangible fixed assets -€56,631
no longer reported in 2025 (was €56,631)
- Receivables within one year +€21,667
up €21,667 (+219.1%), from €9,890 to €31,557
of which Trade receivables: +€21,927
- Deferred charges and accrued income +€2,475
up €2,475 (+28812.8%), from €9 to €2,484
- Other debts -€63,478
no longer reported in 2025 (was €63,478)
- Debts after one year +€13,570
new in 2025: €13,570
- Profit (loss) carried forward +€12,811
up €12,811 (+83.9%), from -€15,272 to -€2,462
- Trade debts +€5,975
up €5,975 (+181.5%), from €3,292 to €9,267
- Short-term financial debts -€1,460
down €1,460 (-29.3%), from €4,989 to €3,530
- Gross operating margin +€29,512
up €29,512, from -€9,812 to €19,700
- Depreciation -€7,630
down €7,630 (-92.1%), from €8,280 to €650
- Other operating charges +€7,070
up €7,070 (+1266.5%), from €558 to €7,629
- Financial income +€1,785
up €1,785 (+1552.2%), from €115 to €1,900
- Financial charges -€596
down €596 (-53.9%), from €1,107 to €511
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 | €77,041 | €43,906 | -€33,135 | -43.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €67,141 | €9,860 | -€57,281 | -85.3% |
| Intangible fixed assets | 21 | €56,631 | - | -€56,631 | |
| Tangible fixed assets | 22/27 | €1,300 | €650 | -€650 | -50.0% |
| Furniture and vehicles | 24 | €1,300 | €650 | -€650 | -50.0% |
| Financial fixed assets | 28 | €9,210 | €9,210 | = | 0.0% |
| Current assets | 29/58 | €9,901 | €34,046 | +€24,145 | +243.9% |
| Amounts receivable within one year | 40/41 | €9,890 | €31,557 | +€21,667 | +219.1% |
| Trade receivables | 40 | €8,303 | €30,230 | +€21,927 | +264.1% |
| Other amounts receivable | 41 | €1,587 | €1,327 | -€260 | -16.4% |
| Cash at bank and in hand | 54/58 | €2 | €5 | +€3 | +179.4% |
| Deferred charges and accrued income | 490/1 | €9 | €2,484 | +€2,475 | +28812.8% |
| Total equity and liabilities | 10/49 | €77,041 | €43,906 | -€33,135 | -43.0% |
| Equity | 10/15 | €4,728 | €17,538 | +€12,811 | +271.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,272 | -€2,462 | +€12,811 | +83.9% |
| Amounts payable | 17/49 | €72,314 | €26,368 | -€45,946 | -63.5% |
| Amounts payable after more than one year | 17 | - | €13,570 | +€13,570 | |
| Financial debts | 170/4 | - | €13,570 | +€13,570 | |
| Amounts payable within one year | 42/48 | €72,314 | €12,797 | -€59,516 | -82.3% |
| Financial debts | 43 | €4,989 | €3,530 | -€1,460 | -29.3% |
| Credit institutions | 430/8 | €4,989 | €3,530 | -€1,460 | -29.3% |
| Trade debts | 44 | €3,292 | €9,267 | +€5,975 | +181.5% |
| Suppliers | 440/4 | €3,292 | €9,267 | +€5,975 | +181.5% |
| Taxes, remuneration and social security | 45 | €554 | - | -€554 | |
| Taxes | 450/3 | €554 | - | -€554 | |
| Other amounts payable | 47/48 | €63,478 | - | -€63,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,280 | €650 | -€7,630 | -92.1% |
| Other operating charges | 640/8 | €558 | €7,629 | +€7,070 | +1266.5% |
| Gross operating margin | 9900 | -€9,812 | €19,700 | +€29,512 | |
| Operating profit (loss) | 9901 | -€18,650 | €11,421 | +€30,072 | |
| Financial income | 75/76B | €115 | €1,900 | +€1,785 | +1552.2% |
| Recurring financial income | 75 | €115 | €1,900 | +€1,785 | +1552.2% |
| Financial charges | 65/66B | €1,107 | €511 | -€596 | -53.9% |
| Recurring financial charges | 65 | €1,107 | €511 | -€596 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,642 | €12,811 | +€32,453 | |
| Profit (loss) for the period | 9904 | -€19,642 | €12,811 | +€32,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,642 | €12,811 | +€32,453 |
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 4 October 2026 via checked.be.