PARETO GROUP: 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.
PARETO GROUP
Largest movements
- Cash -€68,763
down €68,763 (-60.1%), from €114,366 to €45,603
mainly Contributions, distributions and other (-€43,307) and Receivables within one year (-€29,745)
- Receivables within one year +€29,745
up €29,745 (+87.9%), from €33,847 to €63,593
of which Trade receivables: +€29,484
- Trade debts -€24,522
down €24,522 (-31.6%), from €77,488 to €52,966
- Reserves -€20,884
down €20,884 (-48.2%), from €43,307 to €22,423
- Tax, wage and social debts +€6,685
up €6,685 (+194%), from €3,443 to €10,128
- Gross operating margin +€27,192
up €27,192 (+287%), from €9,478 to €36,671
- Taxes +€8,066
up €8,066 (+157%), from €5,137 to €13,202
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 | €149,469 | €110,870 | -€38,599 | -25.8% |
| Current assets | 29/58 | €149,469 | €110,870 | -€38,599 | -25.8% |
| Amounts receivable within one year | 40/41 | €33,847 | €63,593 | +€29,745 | +87.9% |
| Trade receivables | 40 | €33,478 | €62,962 | +€29,484 | +88.1% |
| Other amounts receivable | 41 | €370 | €631 | +€261 | +70.7% |
| Cash at bank and in hand | 54/58 | €114,366 | €45,603 | -€68,763 | -60.1% |
| Deferred charges and accrued income | 490/1 | €1,255 | €1,674 | +€419 | +33.3% |
| Total equity and liabilities | 10/49 | €149,469 | €110,870 | -€38,599 | -25.8% |
| Equity | 10/15 | €63,307 | €42,423 | -€20,884 | -33.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,307 | €22,423 | -€20,884 | -48.2% |
| Distributable reserves | 133 | €43,307 | €22,423 | -€20,884 | -48.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €86,162 | €68,447 | -€17,715 | -20.6% |
| Amounts payable within one year | 42/48 | €85,135 | €68,249 | -€16,886 | -19.8% |
| Financial debts | 43 | €3,056 | €3,041 | -€15 | -0.5% |
| Credit institutions | 430/8 | €3,056 | €3,041 | -€15 | -0.5% |
| Trade debts | 44 | €77,488 | €52,966 | -€24,522 | -31.6% |
| Suppliers | 440/4 | €77,488 | €52,966 | -€24,522 | -31.6% |
| Taxes, remuneration and social security | 45 | €3,443 | €10,128 | +€6,685 | +194% |
| Taxes | 450/3 | €3,443 | €10,128 | +€6,685 | +194% |
| Other amounts payable | 47/48 | €1,148 | €2,114 | +€966 | +84.1% |
| Accrued charges and deferred income | 492/3 | €1,027 | €198 | -€828 | -80.7% |
| Other operating charges | 640/8 | €521 | €585 | +€64 | +12.4% |
| Gross operating margin | 9900 | €9,478 | €36,671 | +€27,192 | +287% |
| Operating profit (loss) | 9901 | €8,958 | €36,086 | +€27,128 | +303% |
| Financial income | 75/76B | €24 | €27 | +€3 | +11.6% |
| Recurring financial income | 75 | €24 | €27 | +€3 | +11.6% |
| Financial charges | 65/66B | €401 | €487 | +€86 | +21.6% |
| Recurring financial charges | 65 | €401 | €487 | +€86 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €8,581 | €35,625 | +€27,044 | +315% |
| Income taxes | 67/77 | €5,137 | €13,202 | +€8,066 | +157% |
| Profit (loss) for the period | 9904 | €3,444 | €22,423 | +€18,979 | +551% |
| Profit (loss) for the period to be appropriated | 9905 | €3,444 | €22,423 | +€18,979 | +551% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.