Pardia: 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.
Pardia
Largest movements
- Tangible fixed assets -€18,648
down €18,648 (-4.1%), from €453,005 to €434,357
of which Land and buildings: -€18,375
- Reserves -€14,467
down €14,467 (-4.6%), from €313,792 to €299,325
- Depreciation +€12,432
up €12,432 (+200.0%), from €6,216 to €18,648
- Financial income +€2,606
new in 2025: €2,606
- Gross operating margin -€1,115
down €1,115 (-8.5%), from €13,169 to €12,053
- Other operating charges +€188
up €188 (+3.8%), from €4,894 to €5,082
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 | €571,023 | €555,614 | -€15,409 | -2.7% |
| Fixed assets | 21/28 | €453,005 | €434,357 | -€18,648 | -4.1% |
| Tangible fixed assets | 22/27 | €453,005 | €434,357 | -€18,648 | -4.1% |
| Land and buildings | 22 | €452,351 | €433,976 | -€18,375 | -4.1% |
| Plant, machinery and equipment | 23 | €654 | €381 | -€273 | -41.7% |
| Current assets | 29/58 | €118,018 | €121,257 | +€3,238 | +2.7% |
| Amounts receivable within one year | 40/41 | - | €752 | +€752 | |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Current investments | 50/53 | €83,200 | €80,700 | -€2,500 | -3.0% |
| Cash at bank and in hand | 54/58 | €31,340 | €35,739 | +€4,399 | +14.0% |
| Deferred charges and accrued income | 490/1 | €3,478 | €4,065 | +€587 | +16.9% |
| Total equity and liabilities | 10/49 | €571,023 | €555,614 | -€15,409 | -2.7% |
| Equity | 10/15 | €463,792 | €449,325 | -€14,467 | -3.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €313,792 | €299,325 | -€14,467 | -4.6% |
| Distributable reserves | 133 | €313,792 | €299,325 | -€14,467 | -4.6% |
| Amounts payable | 17/49 | €107,231 | €106,289 | -€942 | -0.9% |
| Amounts payable after more than one year | 17 | €95,000 | €95,000 | = | 0.0% |
| Financial debts | 170/4 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,806 | €4,754 | -€1,052 | -18.1% |
| Trade debts | 44 | €182 | €184 | +€2 | +1.3% |
| Suppliers | 440/4 | €182 | €184 | +€2 | +1.3% |
| Taxes, remuneration and social security | 45 | €118 | €120 | +€2 | +1.9% |
| Taxes | 450/3 | €118 | €120 | +€2 | +1.9% |
| Other amounts payable | 47/48 | €5,506 | €4,449 | -€1,057 | -19.2% |
| Accrued charges and deferred income | 492/3 | €6,425 | €6,535 | +€110 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,216 | €18,648 | +€12,432 | +200.0% |
| Other operating charges | 640/8 | €4,894 | €5,082 | +€188 | +3.8% |
| Gross operating margin | 9900 | €13,169 | €12,053 | -€1,115 | -8.5% |
| Operating profit (loss) | 9901 | €2,059 | -€11,677 | -€13,735 | |
| Financial income | 75/76B | - | €2,606 | +€2,606 | |
| Recurring financial income | 75 | - | €2,606 | +€2,606 | |
| Financial charges | 65/66B | €4,396 | €4,418 | +€22 | +0.5% |
| Recurring financial charges | 65 | €4,396 | €4,418 | +€22 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,337 | -€13,488 | -€11,152 | -477.2% |
| Income taxes | 67/77 | €958 | €979 | +€21 | +2.2% |
| Profit (loss) for the period | 9904 | -€3,295 | -€14,467 | -€11,173 | -339.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,295 | -€14,467 | -€11,173 | -339.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.