Parelyjo: 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.
Parelyjo
Largest movements
- Tangible fixed assets -€28,575
down €28,575 (-2.9%), from €995,593 to €967,018
of which Land and buildings: -€26,200
- Cash +€19,034
up €19,034 (+19.2%), from €99,375 to €118,409
mainly Depreciation (+€29,538) and Net result for the year (+€20,750)
- Debts after one year -€25,113
down €25,113 (-3.2%), from €775,443 to €750,330
- Reserves +€20,750
up €20,750 (+9.7%), from €215,009 to €235,759
- Trade debts +€13,664
up €13,664 (+19.7%), from €69,439 to €83,103
- Gross operating margin -€11,777
down €11,777 (-11.9%), from €98,605 to €86,827
- Taxes +€1,865
up €1,865 (+8.3%), from €22,483 to €24,348
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 | €1,279,325 | €1,280,644 | +€1,319 | +0.1% |
| Fixed assets | 21/28 | €995,593 | €967,018 | -€28,575 | -2.9% |
| Tangible fixed assets | 22/27 | €995,593 | €967,018 | -€28,575 | -2.9% |
| Land and buildings | 22 | €984,041 | €957,841 | -€26,200 | -2.7% |
| Plant, machinery and equipment | 23 | €8,391 | €6,981 | -€1,410 | -16.8% |
| Furniture and vehicles | 24 | €3,162 | €2,197 | -€965 | -30.5% |
| Current assets | 29/58 | €283,732 | €313,626 | +€29,894 | +10.5% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,000 | €95,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,770 | €96,231 | +€10,460 | +12.2% |
| Trade receivables | 40 | €85,770 | €96,231 | +€10,460 | +12.2% |
| Cash at bank and in hand | 54/58 | €99,375 | €118,409 | +€19,034 | +19.2% |
| Deferred charges and accrued income | 490/1 | €3,586 | €3,986 | +€399 | +11.1% |
| Total equity and liabilities | 10/49 | €1,279,325 | €1,280,644 | +€1,319 | +0.1% |
| Equity | 10/15 | €293,488 | €312,571 | +€19,084 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €215,009 | €235,759 | +€20,750 | +9.7% |
| Distributable reserves | 133 | €215,009 | €235,759 | +€20,750 | +9.7% |
| Profit (loss) carried forward | 14 | €72,278 | €70,612 | -€1,666 | -2.3% |
| Amounts payable | 17/49 | €985,838 | €968,073 | -€17,765 | -1.8% |
| Amounts payable after more than one year | 17 | €775,443 | €750,330 | -€25,113 | -3.2% |
| Financial debts | 170/4 | €775,443 | €750,330 | -€25,113 | -3.2% |
| Amounts payable within one year | 42/48 | €207,088 | €206,924 | -€164 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €27,399 | €25,113 | -€2,286 | -8.3% |
| Financial debts | 43 | €17,062 | €11,874 | -€5,188 | -30.4% |
| Credit institutions | 430/8 | €17,062 | €11,874 | -€5,188 | -30.4% |
| Trade debts | 44 | €69,439 | €83,103 | +€13,664 | +19.7% |
| Suppliers | 440/4 | €69,439 | €83,103 | +€13,664 | +19.7% |
| Taxes, remuneration and social security | 45 | €6,848 | €7,792 | +€944 | +13.8% |
| Taxes | 450/3 | €6,848 | €7,792 | +€944 | +13.8% |
| Other amounts payable | 47/48 | €86,340 | €79,041 | -€7,299 | -8.5% |
| Accrued charges and deferred income | 492/3 | €3,306 | €10,819 | +€7,512 | +227.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,297 | €29,538 | +€241 | +0.8% |
| Other operating charges | 640/8 | €2,015 | €2,047 | +€32 | +1.6% |
| Gross operating margin | 9900 | €98,605 | €86,827 | -€11,777 | -11.9% |
| Operating profit (loss) | 9901 | €67,293 | €55,242 | -€12,051 | -17.9% |
| Financial income | 75/76B | €452 | €1,024 | +€572 | +126.4% |
| Recurring financial income | 75 | €452 | €1,024 | +€572 | +126.4% |
| Financial charges | 65/66B | €11,545 | €11,168 | -€377 | -3.3% |
| Recurring financial charges | 65 | €11,545 | €11,168 | -€377 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €56,200 | €45,098 | -€11,102 | -19.8% |
| Income taxes | 67/77 | €22,483 | €24,348 | +€1,865 | +8.3% |
| Profit (loss) for the period | 9904 | €33,717 | €20,750 | -€12,967 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,717 | €20,750 | -€12,967 | -38.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.