PARESTA: 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.
PARESTA
Largest movements
- Receivables within one year -€251,654
down €251,654 (-64.8%), from €388,580 to €136,926
of which Trade receivables: -€261,548
- Tangible fixed assets +€202,685
up €202,685 (+11.0%), from €1.8m to €2.0m
of which Plant, machinery and equipment: +€208,600
- Stocks and contracts -€29,756
down €29,756 (-16.9%), from €175,982 to €146,226
- Other debts +€714,741
up €714,741 (+132.6%), from €538,980 to €1.3m
- Advances received -€273,285
down €273,285 (-100.0%), from €273,285 to €0
- Trade debts -€228,791
down €228,791 (-81.0%), from €282,510 to €53,719
- Debts after one year -€174,901
down €174,901 (-16.9%), from €1.0m to €862,969
- Profit (loss) carried forward -€95,316
new in 2025: -€95,316
- Gross operating margin -€69,635
down €69,635 (-49.2%), from €141,619 to €71,983
- Financial charges +€22,708
up €22,708 (+72.3%), from €31,429 to €54,137
- Depreciation +€17,783
up €17,783 (+24.9%), from €71,535 to €89,318
- Other operating charges +€3,030
up €3,030 (+15.3%), from €19,753 to €22,783
- Taxes -€2,778
down €2,778 (-98.6%), from €2,818 to €40
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 | €2,412,857 | €2,336,382 | -€76,475 | -3.2% |
| Fixed assets | 21/28 | €1,846,845 | €2,049,530 | +€202,685 | +11.0% |
| Tangible fixed assets | 22/27 | €1,846,845 | €2,049,530 | +€202,685 | +11.0% |
| Land and buildings | 22 | €1,446,955 | €1,441,041 | -€5,914 | -0.4% |
| Plant, machinery and equipment | 23 | €399,889 | €608,489 | +€208,600 | +52.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €566,012 | €286,853 | -€279,160 | -49.3% |
| Stocks and contracts in progress | 3 | €175,982 | €146,226 | -€29,756 | -16.9% |
| Stocks | 30/36 | €175,982 | €146,226 | -€29,756 | -16.9% |
| Amounts receivable within one year | 40/41 | €388,580 | €136,926 | -€251,654 | -64.8% |
| Trade receivables | 40 | €303,029 | €41,481 | -€261,548 | -86.3% |
| Other amounts receivable | 41 | €85,551 | €95,445 | +€9,895 | +11.6% |
| Cash at bank and in hand | 54/58 | €1,450 | €2,701 | +€1,250 | +86.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €2,412,857 | €2,336,382 | -€76,475 | -3.2% |
| Equity | 10/15 | €99,072 | €3,755 | -€95,316 | -96.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,072 | €94,072 | = | 0.0% |
| Distributable reserves | 133 | €94,072 | €94,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€95,316 | -€95,316 | |
| Amounts payable | 17/49 | €2,313,785 | €2,332,627 | +€18,842 | +0.8% |
| Amounts payable after more than one year | 17 | €1,037,870 | €862,969 | -€174,901 | -16.9% |
| Financial debts | 170/4 | €1,037,870 | €862,969 | -€174,901 | -16.9% |
| Amounts payable within one year | 42/48 | €1,257,111 | €1,451,382 | +€194,271 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €146,422 | €136,626 | -€9,796 | -6.7% |
| Financial debts | 43 | - | €2,031 | +€2,031 | |
| Credit institutions | 430/8 | - | €2,031 | +€2,031 | |
| Trade debts | 44 | €282,510 | €53,719 | -€228,791 | -81.0% |
| Suppliers | 440/4 | €282,510 | €53,719 | -€228,791 | -81.0% |
| Advances received on contracts in progress | 46 | €273,285 | €0 | -€273,285 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,914 | €5,284 | -€10,630 | -66.8% |
| Taxes | 450/3 | €15,914 | €5,284 | -€10,630 | -66.8% |
| Other amounts payable | 47/48 | €538,980 | €1,253,721 | +€714,741 | +132.6% |
| Accrued charges and deferred income | 492/3 | €18,804 | €18,276 | -€528 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,535 | €89,318 | +€17,783 | +24.9% |
| Other operating charges | 640/8 | €19,753 | €22,783 | +€3,030 | +15.3% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €141,619 | €71,983 | -€69,635 | -49.2% |
| Operating profit (loss) | 9901 | €50,331 | -€43,118 | -€93,449 | |
| Financial income | 75/76B | €352 | €1,978 | +€1,626 | +462.1% |
| Recurring financial income | 75 | €352 | €1,978 | +€1,626 | +462.1% |
| Financial charges | 65/66B | €31,429 | €54,137 | +€22,708 | +72.3% |
| Recurring financial charges | 65 | €31,429 | €54,137 | +€22,708 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €19,254 | -€95,277 | -€114,531 | |
| Income taxes | 67/77 | €2,818 | €40 | -€2,778 | -98.6% |
| Profit (loss) for the period | 9904 | €16,436 | -€95,316 | -€111,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,436 | -€95,316 | -€111,753 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.