PARELMOER: 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.
PARELMOER
Largest movements
- Tangible fixed assets -€5,245
down €5,245 (-64.2%), from €8,174 to €2,929
of which Furniture and vehicles: -€4,761
- Receivables within one year -€2,526
down €2,526 (-49.7%), from €5,085 to €2,559
- Stocks and contracts -€969
down €969 (-82.0%), from €1,182 to €213
- Cash +€333
up €333 (+5.4%), from €6,203 to €6,536
mainly Depreciation (+€5,245) and Receivables within one year (+€2,526)
- Current portion of long-term debt -€3,819
down €3,819 (-83.2%), from €4,592 to €772
- Short-term financial debts -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Profit (loss) carried forward -€1,165
down €1,165 (-4.5%), from -€25,615 to -€26,780
- Debts after one year -€772
down €772 (-100.0%), from €772 to €0
- Other debts -€479
down €479 (-3.1%), from €15,597 to €15,118
- Gross operating margin +€1,546
up €1,546 (+32.0%), from €4,828 to €6,374
- Financial charges +€385
up €385 (+46.3%), from €831 to €1,216
- Depreciation -€136
down €136 (-2.5%), from €5,381 to €5,245
- Other operating charges +€70
up €70 (+13.7%), from €508 to €578
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 | €23,280 | €14,818 | -€8,461 | -36.3% |
| Fixed assets | 21/28 | €10,586 | €5,340 | -€5,245 | -49.6% |
| Tangible fixed assets | 22/27 | €8,174 | €2,929 | -€5,245 | -64.2% |
| Land and buildings | 22 | €2,616 | €2,378 | -€238 | -9.1% |
| Plant, machinery and equipment | 23 | €246 | €0 | -€246 | -100.0% |
| Furniture and vehicles | 24 | €5,312 | €550 | -€4,761 | -89.6% |
| Financial fixed assets | 28 | €2,412 | €2,412 | = | 0.0% |
| Current assets | 29/58 | €12,694 | €9,478 | -€3,216 | -25.3% |
| Stocks and contracts in progress | 3 | €1,182 | €213 | -€969 | -82.0% |
| Stocks | 30/36 | €1,182 | €213 | -€969 | -82.0% |
| Amounts receivable within one year | 40/41 | €5,085 | €2,559 | -€2,526 | -49.7% |
| Other amounts receivable | 41 | €5,085 | €2,559 | -€2,526 | -49.7% |
| Cash at bank and in hand | 54/58 | €6,203 | €6,536 | +€333 | +5.4% |
| Deferred charges and accrued income | 490/1 | €224 | €170 | -€54 | -24.0% |
| Total equity and liabilities | 10/49 | €23,280 | €14,818 | -€8,461 | -36.3% |
| Equity | 10/15 | -€5,155 | -€6,320 | -€1,165 | -22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,615 | -€26,780 | -€1,165 | -4.5% |
| Amounts payable | 17/49 | €28,435 | €21,139 | -€7,296 | -25.7% |
| Amounts payable after more than one year | 17 | €772 | €0 | -€772 | -100.0% |
| Financial debts | 170/4 | €772 | €0 | -€772 | -100.0% |
| Amounts payable within one year | 42/48 | €27,662 | €21,139 | -€6,524 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €4,592 | €772 | -€3,819 | -83.2% |
| Financial debts | 43 | €2,500 | €0 | -€2,500 | -100.0% |
| Credit institutions | 430/8 | €2,500 | €0 | -€2,500 | -100.0% |
| Trade debts | 44 | €1,450 | €1,780 | +€330 | +22.8% |
| Suppliers | 440/4 | €1,450 | €1,780 | +€330 | +22.8% |
| Taxes, remuneration and social security | 45 | €3,524 | €3,469 | -€55 | -1.6% |
| Taxes | 450/3 | €1,694 | €1,638 | -€56 | -3.3% |
| Remuneration and social security | 454/9 | €1,830 | €1,831 | +€1 | +0.1% |
| Other amounts payable | 47/48 | €15,597 | €15,118 | -€479 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,381 | €5,245 | -€136 | -2.5% |
| Other operating charges | 640/8 | €508 | €578 | +€70 | +13.7% |
| Gross operating margin | 9900 | €4,828 | €6,374 | +€1,546 | +32.0% |
| Operating profit (loss) | 9901 | -€1,062 | €550 | +€1,612 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €831 | €1,216 | +€385 | +46.3% |
| Recurring financial charges | 65 | €831 | €1,216 | +€385 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,893 | -€665 | +€1,227 | +64.8% |
| Profit (loss) for the period | 9904 | -€1,893 | -€665 | +€1,227 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,893 | -€665 | +€1,227 | +64.8% |
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 11 October 2026 via checked.be.