Parent & Y SRL: 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 & Y SRL
Largest movements
- Receivables within one year +€15,434
up €15,434 (+49.3%), from €31,329 to €46,763
of which Other amounts receivable: +€12,893
- Cash +€1,646
up €1,646 (+626%), from €263 to €1,909
mainly Net result for the year (+€9,496) and Tax, wage and social debts (+€8,786)
- Deferred charges and accrued income +€907
up €907 (+49.2%), from €1,842 to €2,749
- Tangible fixed assets +€759
up €759 (+27.1%), from €2,800 to €3,559
- Profit (loss) carried forward +€9,496
up €9,496 (+52.2%), from €18,182 to €27,678
- Tax, wage and social debts +€8,786
up €8,786 (+57.0%), from €15,416 to €24,202
- Purchases and services +€38,765
up €38,765 (+63.9%), from €60,648 to €99,413
- Turnover +€35,329
up €35,329 (+44.4%), from €79,589 to €114,918
- Taxes +€3,185
up €3,185 (+66.6%), from €4,784 to €7,969
- Staff costs -€3,085
down €3,085 (-93.5%), from €3,301 to €216
- Gross operating margin +€1,533
up €1,533 (+8.0%), from €19,158 to €20,691
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 | €36,626 | €54,980 | +€18,354 | +50.1% |
| Fixed assets | 21/28 | €3,192 | €3,559 | +€367 | +11.5% |
| Tangible fixed assets | 22/27 | €2,800 | €3,559 | +€759 | +27.1% |
| Plant, machinery and equipment | 23 | €2,800 | €3,559 | +€759 | +27.1% |
| Financial fixed assets | 28 | €392 | - | -€392 | |
| Current assets | 29/58 | €33,434 | €51,421 | +€17,987 | +53.8% |
| Amounts receivable within one year | 40/41 | €31,329 | €46,763 | +€15,434 | +49.3% |
| Trade receivables | 40 | - | €2,541 | +€2,541 | |
| Other amounts receivable | 41 | €31,329 | €44,222 | +€12,893 | +41.2% |
| Cash at bank and in hand | 54/58 | €263 | €1,909 | +€1,646 | +626% |
| Deferred charges and accrued income | 490/1 | €1,842 | €2,749 | +€907 | +49.2% |
| Total equity and liabilities | 10/49 | €36,626 | €54,980 | +€18,354 | +50.1% |
| Equity | 10/15 | €19,182 | €28,678 | +€9,496 | +49.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,182 | €27,678 | +€9,496 | +52.2% |
| Amounts payable | 17/49 | €17,444 | €26,302 | +€8,858 | +50.8% |
| Amounts payable within one year | 42/48 | €17,444 | €26,302 | +€8,858 | +50.8% |
| Trade debts | 44 | €2,028 | €2,100 | +€72 | +3.6% |
| Suppliers | 440/4 | €2,028 | €2,100 | +€72 | +3.6% |
| Taxes, remuneration and social security | 45 | €15,416 | €24,202 | +€8,786 | +57.0% |
| Taxes | 450/3 | €15,416 | €24,202 | +€8,786 | +57.0% |
| Turnover | 70 | €79,589 | €114,918 | +€35,329 | +44.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,648 | €99,413 | +€38,765 | +63.9% |
| Remuneration, social security and pensions | 62 | €3,301 | €216 | -€3,085 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117 | €890 | +€773 | +661% |
| Other operating charges | 640/8 | €3,760 | €4,080 | +€320 | +8.5% |
| Gross operating margin | 9900 | €19,158 | €20,691 | +€1,533 | +8.0% |
| Operating profit (loss) | 9901 | €11,980 | €15,505 | +€3,525 | +29.4% |
| Financial income | 75/76B | €1,842 | €2,750 | +€908 | +49.3% |
| Recurring financial income | 75 | €1,842 | €2,750 | +€908 | +49.3% |
| Financial charges | 65/66B | €751 | €790 | +€39 | +5.2% |
| Recurring financial charges | 65 | €751 | €790 | +€39 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €13,071 | €17,465 | +€4,394 | +33.6% |
| Income taxes | 67/77 | €4,784 | €7,969 | +€3,185 | +66.6% |
| Profit (loss) for the period | 9904 | €8,287 | €9,496 | +€1,209 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,287 | €9,496 | +€1,209 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.