PARCODI: 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.
PARCODI
Largest movements
- Stocks and contracts +€80,249
up €80,249 (+5.4%), from €1.5m to €1.6m
- Cash -€51,806
down €51,806 (-89.4%), from €57,928 to €6,122
mainly Stocks and contracts (-€80,249) and Net result for the year (-€22,979)
- Other debts +€40,455
up €40,455 (+8.6%), from €470,243 to €510,698
- Profit (loss) carried forward -€22,979
down €22,979 (-10.8%), from -€212,142 to -€235,122
- Financial charges +€2,525
up €2,525 (+12.4%), from €20,294 to €22,819
- Gross operating margin -€1,816
down €1,816 (-19.6%), from €9,273 to €7,458
- Other operating charges +€1,047
up €1,047 (+15.8%), from €6,628 to €7,675
- Financial income -€110
down €110 (-66.0%), from €166 to €57
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 | €1,537,446 | €1,576,245 | +€38,798 | +2.5% |
| Current assets | 29/58 | €1,537,446 | €1,576,245 | +€38,798 | +2.5% |
| Stocks and contracts in progress | 3 | €1,476,525 | €1,556,774 | +€80,249 | +5.4% |
| Stocks | 30/36 | €1,476,525 | €1,556,774 | +€80,249 | +5.4% |
| Amounts receivable within one year | 40/41 | €2,145 | €11,774 | +€9,629 | +449.0% |
| Trade receivables | 40 | €931 | €0 | -€931 | -100.0% |
| Other amounts receivable | 41 | €1,214 | €11,774 | +€10,560 | +870.1% |
| Cash at bank and in hand | 54/58 | €57,928 | €6,122 | -€51,806 | -89.4% |
| Deferred charges and accrued income | 490/1 | €849 | €1,576 | +€727 | +85.6% |
| Total equity and liabilities | 10/49 | €1,537,446 | €1,576,245 | +€38,798 | +2.5% |
| Equity | 10/15 | €256,458 | €233,478 | -€22,979 | -9.0% |
| Contributions | 10/11 | €468,600 | €468,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,142 | -€235,122 | -€22,979 | -10.8% |
| Amounts payable | 17/49 | €1,280,989 | €1,342,767 | +€61,778 | +4.8% |
| Amounts payable within one year | 42/48 | €1,280,989 | €1,331,488 | +€50,499 | +3.9% |
| Financial debts | 43 | €810,000 | €820,000 | +€10,000 | +1.2% |
| Credit institutions | 430/8 | €125,000 | €810,000 | +€685,000 | +548.0% |
| Other loans | 439 | €685,000 | €10,000 | -€675,000 | -98.5% |
| Trade debts | 44 | €746 | €790 | +€44 | +5.9% |
| Suppliers | 440/4 | €746 | €790 | +€44 | +5.9% |
| Other amounts payable | 47/48 | €470,243 | €510,698 | +€40,455 | +8.6% |
| Accrued charges and deferred income | 492/3 | €0 | €11,279 | +€11,279 | |
| Other operating charges | 640/8 | €6,628 | €7,675 | +€1,047 | +15.8% |
| Gross operating margin | 9900 | €9,273 | €7,458 | -€1,816 | -19.6% |
| Operating profit (loss) | 9901 | €2,646 | -€217 | -€2,863 | |
| Financial income | 75/76B | €166 | €57 | -€110 | -66.0% |
| Recurring financial income | 75 | €166 | €57 | -€110 | -66.0% |
| Financial charges | 65/66B | €20,294 | €22,819 | +€2,525 | +12.4% |
| Recurring financial charges | 65 | €20,294 | €22,819 | +€2,525 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,482 | -€22,979 | -€5,498 | -31.4% |
| Profit (loss) for the period | 9904 | -€17,482 | -€22,979 | -€5,498 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,482 | -€22,979 | -€5,498 | -31.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.