PARENT JOSE: 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.
PARENT JOSE
Largest movements
- Cash -€15,880
down €15,880 (-38.6%), from €41,155 to €25,275
mainly Investment in fixed assets (net) (-€23,926) and Net result for the year (-€18,096)
- Tangible fixed assets +€15,521
up €15,521 (+234%), from €6,639 to €22,160
of which Furniture and vehicles: +€15,521
- Receivables within one year -€3,544
down €3,544 (-36.4%), from €9,731 to €6,187
of which Trade receivables: -€7,339
- Deferred charges and accrued income -€1,234
down €1,234 (-100%), from €1,234 to €0
- Profit (loss) carried forward -€18,096
down €18,096, from €0 to -€18,096
- Debts after one year +€8,099
up €8,099, from €0 to €8,099
- Current portion of long-term debt +€4,241
up €4,241 (+639%), from €663 to €4,904
- Gross operating margin -€34,082
down €34,082 (-29.0%), from €117,497 to €83,415
- Taxes -€6,831
down €6,831 (-98.8%), from €6,911 to €80
- Staff costs +€5,534
up €5,534 (+6.3%), from €87,413 to €92,947
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 | €58,942 | €53,806 | -€5,136 | -8.7% |
| Fixed assets | 21/28 | €6,822 | €22,343 | +€15,521 | +228% |
| Tangible fixed assets | 22/27 | €6,639 | €22,160 | +€15,521 | +234% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,639 | €22,160 | +€15,521 | +234% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €52,120 | €31,462 | -€20,658 | -39.6% |
| Amounts receivable within one year | 40/41 | €9,731 | €6,187 | -€3,544 | -36.4% |
| Trade receivables | 40 | €8,878 | €1,539 | -€7,339 | -82.7% |
| Other amounts receivable | 41 | €853 | €4,648 | +€3,796 | +445% |
| Cash at bank and in hand | 54/58 | €41,155 | €25,275 | -€15,880 | -38.6% |
| Deferred charges and accrued income | 490/1 | €1,234 | €0 | -€1,234 | -100% |
| Total equity and liabilities | 10/49 | €58,942 | €53,806 | -€5,136 | -8.7% |
| Equity | 10/15 | €49,241 | €31,145 | -€18,096 | -36.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,841 | €36,841 | = | 0.0% |
| Distributable reserves | 133 | €36,841 | €36,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€18,096 | -€18,096 | |
| Amounts payable | 17/49 | €9,701 | €22,661 | +€12,959 | +134% |
| Amounts payable after more than one year | 17 | €0 | €8,099 | +€8,099 | |
| Financial debts | 170/4 | €0 | €8,099 | +€8,099 | |
| Amounts payable within one year | 42/48 | €9,701 | €14,562 | +€4,860 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €663 | €4,904 | +€4,241 | +639% |
| Trade debts | 44 | €467 | €688 | +€220 | +47.1% |
| Suppliers | 440/4 | €467 | €688 | +€220 | +47.1% |
| Taxes, remuneration and social security | 45 | €2,665 | €3,035 | +€369 | +13.8% |
| Taxes | 450/3 | €411 | €547 | +€136 | +33.1% |
| Remuneration and social security | 454/9 | €2,255 | €2,488 | +€233 | +10.3% |
| Other amounts payable | 47/48 | €5,905 | €5,935 | +€30 | +0.5% |
| Remuneration, social security and pensions | 62 | €87,413 | €92,947 | +€5,534 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,352 | €8,404 | +€53 | +0.6% |
| Other operating charges | 640/8 | €198 | €0 | -€198 | -100% |
| Gross operating margin | 9900 | €117,497 | €83,415 | -€34,082 | -29.0% |
| Operating profit (loss) | 9901 | €21,534 | -€17,936 | -€39,470 | |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €689 | €109 | -€580 | -84.2% |
| Recurring financial charges | 65 | €689 | €109 | -€580 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €20,845 | -€18,016 | -€38,861 | |
| Income taxes | 67/77 | €6,911 | €80 | -€6,831 | -98.8% |
| Profit (loss) for the period | 9904 | €13,934 | -€18,096 | -€32,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,934 | -€18,096 | -€32,030 |
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 14 October 2026 via checked.be.