PAREL-LIER: 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.
PAREL-LIER
Largest movements
- Cash +€5,317
up €5,317 (+35.3%), from €15,051 to €20,368
mainly Net result for the year (+€8,964) and Depreciation (+€3,248)
- Receivables within one year -€1,960
down €1,960 (-56.7%), from €3,454 to €1,494
of which Other amounts receivable: -€3,454
- Deferred charges and accrued income +€1,240
up €1,240 (+172%), from €721 to €1,961
- Tangible fixed assets -€1,053
down €1,053 (-27.9%), from €3,767 to €2,714
of which Furniture and vehicles: -€879
- Reserves +€2,464
up €2,464 (+95.2%), from €2,587 to €5,051
- Other debts +€1,903
new in 2025: €1,903
- Current portion of long-term debt -€1,530
no longer reported in 2025 (was €1,530)
- Trade debts +€359
up €359 (+130%), from €275 to €634
- Tax, wage and social debts +€349
new in 2025: €349
- Gross operating margin +€9,457
up €9,457 (+119%), from €7,978 to €17,435
- Taxes +€1,843
up €1,843 (+183%), from €1,006 to €2,849
- Other operating charges -€264
down €264 (-10.7%), from €2,458 to €2,194
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 | €22,992 | €26,537 | +€3,545 | +15.4% |
| Fixed assets | 21/28 | €3,767 | €2,714 | -€1,053 | -27.9% |
| Tangible fixed assets | 22/27 | €3,767 | €2,714 | -€1,053 | -27.9% |
| Furniture and vehicles | 24 | €3,073 | €2,194 | -€879 | -28.6% |
| Other tangible fixed assets | 26 | €693 | €520 | -€173 | -25.0% |
| Current assets | 29/58 | €19,226 | €23,823 | +€4,598 | +23.9% |
| Amounts receivable within one year | 40/41 | €3,454 | €1,494 | -€1,960 | -56.7% |
| Trade receivables | 40 | - | €1,494 | +€1,494 | |
| Other amounts receivable | 41 | €3,454 | - | -€3,454 | |
| Cash at bank and in hand | 54/58 | €15,051 | €20,368 | +€5,317 | +35.3% |
| Deferred charges and accrued income | 490/1 | €721 | €1,961 | +€1,240 | +172% |
| Total equity and liabilities | 10/49 | €22,992 | €26,537 | +€3,545 | +15.4% |
| Equity | 10/15 | €21,187 | €23,651 | +€2,464 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,587 | €5,051 | +€2,464 | +95.2% |
| Distributable reserves | 133 | €2,587 | €5,051 | +€2,464 | +95.2% |
| Amounts payable | 17/49 | €1,805 | €2,886 | +€1,081 | +59.9% |
| Amounts payable within one year | 42/48 | €1,805 | €2,886 | +€1,081 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €1,530 | - | -€1,530 | |
| Trade debts | 44 | €275 | €634 | +€359 | +130% |
| Suppliers | 440/4 | €275 | €634 | +€359 | +130% |
| Taxes, remuneration and social security | 45 | - | €349 | +€349 | |
| Taxes | 450/3 | - | €349 | +€349 | |
| Other amounts payable | 47/48 | - | €1,903 | +€1,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,247 | €3,248 | +€1 | 0.0% |
| Other operating charges | 640/8 | €2,458 | €2,194 | -€264 | -10.7% |
| Gross operating margin | 9900 | €7,978 | €17,435 | +€9,457 | +119% |
| Operating profit (loss) | 9901 | €2,273 | €11,993 | +€9,720 | +428% |
| Financial income | 75/76B | €1 | €5 | +€4 | +355% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +355% |
| Financial charges | 65/66B | €115 | €185 | +€70 | +60.7% |
| Recurring financial charges | 65 | €115 | €185 | +€70 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €2,159 | €11,813 | +€9,654 | +447% |
| Income taxes | 67/77 | €1,006 | €2,849 | +€1,843 | +183% |
| Profit (loss) for the period | 9904 | €1,153 | €8,964 | +€7,811 | +677% |
| Profit (loss) for the period to be appropriated | 9905 | €1,153 | €8,964 | +€7,811 | +677% |
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 30 October 2026 via checked.be.