PARCLES: 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.
PARCLES
Largest movements
- Current investments -€82,860
down €82,860 (-44.5%), from €186,168 to €103,308
- Receivables within one year +€35,227
up €35,227 (+153.9%), from €22,893 to €58,120
of which Other amounts receivable: +€35,422
- Financial fixed assets -€6,124
no longer reported in 2025 (was €6,124)
- Tax, wage and social debts -€41,924
no longer reported in 2025 (was €41,924)
- Profit (loss) carried forward -€8,305
down €8,305 (-20.7%), from -€40,112 to -€48,417
- Trade debts -€6,065
no longer reported in 2025 (was €6,065)
- Staff costs -€236,489
down €236,489 (-99.7%), from €237,295 to €806
- Gross operating margin -€35,860
down €35,860, from €28,533 to -€7,327
- Financial income -€32,609
down €32,609 (-83.7%), from €38,937 to €6,328
- Financial charges -€1,621
down €1,621 (-21.1%), from €7,697 to €6,076
- Depreciation -€901
down €901 (-68.0%), from €1,325 to €424
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 | €216,873 | €161,430 | -€55,443 | -25.6% |
| Fixed assets | 21/28 | €6,548 | - | -€6,548 | |
| Tangible fixed assets | 22/27 | €424 | - | -€424 | |
| Plant, machinery and equipment | 23 | €424 | - | -€424 | |
| Financial fixed assets | 28 | €6,124 | - | -€6,124 | |
| Current assets | 29/58 | €210,325 | €161,430 | -€48,895 | -23.2% |
| Amounts receivable within one year | 40/41 | €22,893 | €58,120 | +€35,227 | +153.9% |
| Trade receivables | 40 | €195 | - | -€195 | |
| Other amounts receivable | 41 | €22,698 | €58,120 | +€35,422 | +156.1% |
| Current investments | 50/53 | €186,168 | €103,308 | -€82,860 | -44.5% |
| Cash at bank and in hand | 54/58 | €1,264 | €2 | -€1,262 | -99.8% |
| Total equity and liabilities | 10/49 | €216,873 | €161,430 | -€55,443 | -25.6% |
| Equity | 10/15 | €168,884 | €160,579 | -€8,305 | -4.9% |
| Contributions | 10/11 | €141,500 | €141,500 | = | 0.0% |
| Outside capital | 11 | €141,500 | €141,500 | = | 0.0% |
| Other | 1109/19 | €141,500 | €141,500 | = | 0.0% |
| Reserves | 13 | €67,496 | €67,496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,789 | €24,789 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €5,207 | €5,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,112 | -€48,417 | -€8,305 | -20.7% |
| Amounts payable | 17/49 | €47,989 | €851 | -€47,138 | -98.2% |
| Amounts payable within one year | 42/48 | €47,989 | €851 | -€47,138 | -98.2% |
| Financial debts | 43 | - | €851 | +€851 | |
| Credit institutions | 430/8 | - | €851 | +€851 | |
| Trade debts | 44 | €6,065 | - | -€6,065 | |
| Suppliers | 440/4 | €6,065 | - | -€6,065 | |
| Taxes, remuneration and social security | 45 | €41,924 | - | -€41,924 | |
| Remuneration and social security | 454/9 | €41,924 | - | -€41,924 | |
| Non-recurring operating income | 76A | €2,634 | - | -€2,634 | |
| Remuneration, social security and pensions | 62 | €237,295 | €806 | -€236,489 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,325 | €424 | -€901 | -68.0% |
| Other operating charges | 640/8 | €521 | - | -€521 | |
| Non-recurring operating charges | 66A | €6,901 | - | -€6,901 | |
| Gross operating margin | 9900 | €28,533 | -€7,327 | -€35,860 | |
| Operating profit (loss) | 9901 | -€217,509 | -€8,557 | +€208,952 | +96.1% |
| Financial income | 75/76B | €38,937 | €6,328 | -€32,609 | -83.7% |
| Recurring financial income | 75 | €38,937 | €6,328 | -€32,609 | -83.7% |
| Financial charges | 65/66B | €7,697 | €6,076 | -€1,621 | -21.1% |
| Recurring financial charges | 65 | €7,697 | €6,076 | -€1,621 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€186,269 | -€8,305 | +€177,964 | +95.5% |
| Income taxes | 67/77 | €203 | - | -€203 | |
| Profit (loss) for the period | 9904 | -€186,472 | -€8,305 | +€178,167 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€186,472 | -€8,305 | +€178,167 | +95.5% |
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 5 October 2026 via checked.be.