PAREDIS CONSULT: 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.
PAREDIS CONSULT
Largest movements
- Cash +€50,904
up €50,904 (+47.9%), from €106,279 to €157,183
mainly Net result for the year (+€44,415) and Other debts (+€23,138)
- Tangible fixed assets +€38,475
up €38,475 (+60.8%), from €63,315 to €101,791
of which Furniture and vehicles: +€41,350
- Receivables within one year -€12,100
no longer reported in 2025 (was €12,100)
- Receivables after one year -€5,950
down €5,950 (-29.7%), from €20,007 to €14,057
- Other debts +€23,138
up €23,138 (+31.7%), from €73,043 to €96,181
- Reserves +€16,870
up €16,870 (+17.4%), from €97,042 to €113,911
- Debts after one year +€14,522
new in 2025: €14,522
- Current portion of long-term debt +€9,866
new in 2025: €9,866
- Tax, wage and social debts +€7,118
up €7,118 (+35.4%), from €20,088 to €27,206
of which Taxes: +€7,618
- Gross operating margin +€25,394
up €25,394 (+61.1%), from €41,563 to €66,956
- Depreciation +€4,645
up €4,645 (+102%), from €4,551 to €9,196
- Taxes +€4,068
up €4,068 (+47.8%), from €8,506 to €12,574
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 | €201,983 | €273,213 | +€71,230 | +35.3% |
| Fixed assets | 21/28 | €63,315 | €101,791 | +€38,475 | +60.8% |
| Tangible fixed assets | 22/27 | €63,315 | €101,791 | +€38,475 | +60.8% |
| Land and buildings | 22 | €62,311 | €59,437 | -€2,875 | -4.6% |
| Furniture and vehicles | 24 | €1,004 | €42,354 | +€41,350 | +4,118% |
| Current assets | 29/58 | €138,667 | €171,422 | +€32,755 | +23.6% |
| Amounts receivable after more than one year | 29 | €20,007 | €14,057 | -€5,950 | -29.7% |
| Other amounts receivable | 291 | €20,007 | €14,057 | -€5,950 | -29.7% |
| Amounts receivable within one year | 40/41 | €12,100 | - | -€12,100 | |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Cash at bank and in hand | 54/58 | €106,279 | €157,183 | +€50,904 | +47.9% |
| Deferred charges and accrued income | 490/1 | €282 | €182 | -€100 | -35.4% |
| Total equity and liabilities | 10/49 | €201,983 | €273,213 | +€71,230 | +35.3% |
| Equity | 10/15 | €100,042 | €116,911 | +€16,870 | +16.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €97,042 | €113,911 | +€16,870 | +17.4% |
| Distributable reserves | 133 | €97,042 | €113,911 | +€16,870 | +17.4% |
| Amounts payable | 17/49 | €101,941 | €156,301 | +€54,360 | +53.3% |
| Amounts payable after more than one year | 17 | - | €14,522 | +€14,522 | |
| Financial debts | 170/4 | - | €14,522 | +€14,522 | |
| Amounts payable within one year | 42/48 | €101,856 | €141,724 | +€39,868 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,866 | +€9,866 | |
| Trade debts | 44 | €8,725 | €8,472 | -€254 | -2.9% |
| Suppliers | 440/4 | €8,725 | €8,472 | -€254 | -2.9% |
| Taxes, remuneration and social security | 45 | €20,088 | €27,206 | +€7,118 | +35.4% |
| Taxes | 450/3 | €17,588 | €25,206 | +€7,618 | +43.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,000 | -€500 | -20.0% |
| Other amounts payable | 47/48 | €73,043 | €96,181 | +€23,138 | +31.7% |
| Accrued charges and deferred income | 492/3 | €84 | €55 | -€30 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,551 | €9,196 | +€4,645 | +102% |
| Other operating charges | 640/8 | €1,327 | €898 | -€429 | -32.4% |
| Non-recurring operating charges | 66A | €53 | - | -€53 | |
| Gross operating margin | 9900 | €41,563 | €66,956 | +€25,394 | +61.1% |
| Operating profit (loss) | 9901 | €35,631 | €56,862 | +€21,231 | +59.6% |
| Financial income | 75/76B | €1,025 | €1,388 | +€363 | +35.4% |
| Recurring financial income | 75 | €1,025 | €1,388 | +€363 | +35.4% |
| Financial charges | 65/66B | €605 | €1,261 | +€656 | +108% |
| Recurring financial charges | 65 | €605 | €1,261 | +€656 | +108% |
| Profit (loss) for the period before taxes | 9903 | €36,051 | €56,989 | +€20,938 | +58.1% |
| Income taxes | 67/77 | €8,506 | €12,574 | +€4,068 | +47.8% |
| Profit (loss) for the period | 9904 | €27,546 | €44,415 | +€16,870 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,546 | €44,415 | +€16,870 | +61.2% |
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 21 October 2026 via checked.be.