Parelvisser: 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.
Parelvisser
Largest movements
- Cash +€15,273
up €15,273 (+594%), from €2,569 to €17,842
mainly Net result for the year (+€19,903) and Receivables within one year (+€11,752)
- Receivables within one year -€11,752
down €11,752 (-19.8%), from €59,255 to €47,502
of which Trade receivables: -€12,100
- Debts after one year -€23,317
down €23,317 (-20.1%), from €116,036 to €92,719
- Reserves +€19,903
up €19,903 (+1,185%), from €1,679 to €21,582
- Tax, wage and social debts +€10,889
up €10,889 (+208%), from €5,246 to €16,136
of which Taxes: +€6,989
- Trade debts -€6,588
down €6,588 (-34.2%), from €19,268 to €12,680
- Other debts +€1,945
up €1,945 (+187%), from €1,043 to €2,988
- Gross operating margin +€23,862
up €23,862 (+272%), from €8,787 to €32,649
- Taxes +€8,658
up €8,658 (+1,375%), from €630 to €9,288
- Financial charges -€2,068
down €2,068 (-41.5%), from €4,987 to €2,918
- Other operating charges -€954
down €954 (-63.9%), from €1,494 to €540
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 | €190,902 | €194,422 | +€3,521 | +1.8% |
| Fixed assets | 21/28 | €129,078 | €129,078 | = | 0.0% |
| Financial fixed assets | 28 | €129,078 | €129,078 | = | 0.0% |
| Current assets | 29/58 | €61,824 | €65,344 | +€3,521 | +5.7% |
| Amounts receivable within one year | 40/41 | €59,255 | €47,502 | -€11,752 | -19.8% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100% |
| Other amounts receivable | 41 | €47,155 | €47,502 | +€348 | +0.7% |
| Cash at bank and in hand | 54/58 | €2,569 | €17,842 | +€15,273 | +594% |
| Total equity and liabilities | 10/49 | €190,902 | €194,422 | +€3,521 | +1.8% |
| Equity | 10/15 | €26,679 | €46,582 | +€19,903 | +74.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,679 | €21,582 | +€19,903 | +1,185% |
| Distributable reserves | 133 | €1,679 | €21,582 | +€19,903 | +1,185% |
| Amounts payable | 17/49 | €164,222 | €147,840 | -€16,382 | -10.0% |
| Amounts payable after more than one year | 17 | €116,036 | €92,719 | -€23,317 | -20.1% |
| Financial debts | 170/4 | €116,036 | €92,719 | -€23,317 | -20.1% |
| Amounts payable within one year | 42/48 | €48,186 | €55,121 | +€6,935 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €22,629 | €23,317 | +€688 | +3.0% |
| Trade debts | 44 | €19,268 | €12,680 | -€6,588 | -34.2% |
| Suppliers | 440/4 | €19,268 | €12,680 | -€6,588 | -34.2% |
| Taxes, remuneration and social security | 45 | €5,246 | €16,136 | +€10,889 | +208% |
| Taxes | 450/3 | €5,246 | €12,236 | +€6,989 | +133% |
| Remuneration and social security | 454/9 | - | €3,900 | +€3,900 | |
| Other amounts payable | 47/48 | €1,043 | €2,988 | +€1,945 | +187% |
| Other operating charges | 640/8 | €1,494 | €540 | -€954 | -63.9% |
| Gross operating margin | 9900 | €8,787 | €32,649 | +€23,862 | +272% |
| Operating profit (loss) | 9901 | €7,293 | €32,109 | +€24,816 | +340% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €4,987 | €2,918 | -€2,068 | -41.5% |
| Recurring financial charges | 65 | €4,987 | €2,918 | -€2,068 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €2,309 | €29,191 | +€26,882 | +1,164% |
| Income taxes | 67/77 | €630 | €9,288 | +€8,658 | +1,375% |
| Profit (loss) for the period | 9904 | €1,679 | €19,903 | +€18,223 | +1,085% |
| Profit (loss) for the period to be appropriated | 9905 | €1,679 | €19,903 | +€18,223 | +1,085% |
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.