Parcway 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.
Parcway consulting
Largest movements
- Tangible fixed assets -€23,800
down €23,800 (-22.4%), from €106,229 to €82,429
of which Furniture and vehicles: -€23,500
- Cash -€13,588
down €13,588 (-25.0%), from €54,302 to €40,714
mainly Net result for the year (-€31,771) and Debts after one year (-€30,000)
- Receivables within one year -€4,538
down €4,538 (-45.5%), from €9,977 to €5,439
of which Other amounts receivable: -€5,627
- Profit (loss) carried forward -€31,771
down €31,771 (-133%), from -€23,848 to -€55,619
- Debts after one year -€30,000
down €30,000 (-27.3%), from €110,000 to €80,000
- Current portion of long-term debt +€20,000
up €20,000 (+200%), from €10,000 to €30,000
- Accrued charges and deferred income +€3,619
up €3,619 (+683%), from €530 to €4,149
- Other debts -€1,769
down €1,769 (-28.2%), from €6,276 to €4,507
- Depreciation +€13,673
up €13,673 (+135%), from €10,128 to €23,800
- Gross operating margin -€2,471
down €2,471 (-96.6%), from -€2,558 to -€5,029
- Financial charges +€983
up €983 (+154%), from €638 to €1,621
of which Financial charges: +€1,211
- Other operating charges +€712
up €712 (+271%), from €263 to €974
- Taxes +€106
up €106 (+44.3%), from €240 to €346
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 | €172,819 | €131,228 | -€41,590 | -24.1% |
| Fixed assets | 21/28 | €106,229 | €82,429 | -€23,800 | -22.4% |
| Tangible fixed assets | 22/27 | €106,229 | €82,429 | -€23,800 | -22.4% |
| Plant, machinery and equipment | 23 | €399 | €99 | -€300 | -75.2% |
| Furniture and vehicles | 24 | €105,831 | €82,330 | -€23,500 | -22.2% |
| Current assets | 29/58 | €66,589 | €48,799 | -€17,790 | -26.7% |
| Amounts receivable within one year | 40/41 | €9,977 | €5,439 | -€4,538 | -45.5% |
| Trade receivables | 40 | €4,175 | €5,264 | +€1,089 | +26.1% |
| Other amounts receivable | 41 | €5,802 | €176 | -€5,627 | -97.0% |
| Cash at bank and in hand | 54/58 | €54,302 | €40,714 | -€13,588 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,310 | €2,646 | +€336 | +14.6% |
| Total equity and liabilities | 10/49 | €172,819 | €131,228 | -€41,590 | -24.1% |
| Equity | 10/15 | €43,557 | €11,786 | -€31,771 | -72.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,005 | €55,005 | = | 0.0% |
| Distributable reserves | 133 | €55,005 | €55,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,848 | -€55,619 | -€31,771 | -133% |
| Amounts payable | 17/49 | €129,262 | €119,442 | -€9,819 | -7.6% |
| Amounts payable after more than one year | 17 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Financial debts | 170/4 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Amounts payable within one year | 42/48 | €18,731 | €35,293 | +€16,562 | +88.4% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €30,000 | +€20,000 | +200% |
| Trade debts | 44 | €2,152 | €388 | -€1,765 | -82.0% |
| Suppliers | 440/4 | €2,152 | €388 | -€1,765 | -82.0% |
| Taxes, remuneration and social security | 45 | €303 | €398 | +€95 | +31.4% |
| Taxes | 450/3 | €303 | €398 | +€95 | +31.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,276 | €4,507 | -€1,769 | -28.2% |
| Accrued charges and deferred income | 492/3 | €530 | €4,149 | +€3,619 | +683% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,128 | €23,800 | +€13,673 | +135% |
| Other operating charges | 640/8 | €263 | €974 | +€712 | +271% |
| Non-recurring operating charges | 66A | €17,258 | €0 | -€17,258 | -100% |
| Gross operating margin | 9900 | -€2,558 | -€5,029 | -€2,471 | -96.6% |
| Operating profit (loss) | 9901 | -€30,206 | -€29,804 | +€402 | +1.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +700% |
| Financial charges | 65/66B | €638 | €1,621 | +€983 | +154% |
| Recurring financial charges | 65 | €410 | €1,621 | +€1,211 | +296% |
| Non-recurring financial charges | 66B | €228 | €0 | -€228 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€30,844 | -€31,425 | -€581 | -1.9% |
| Income taxes | 67/77 | €240 | €346 | +€106 | +44.3% |
| Profit (loss) for the period | 9904 | -€31,084 | -€31,771 | -€687 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,084 | -€31,771 | -€687 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.