Parfie: 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.
Parfie
Largest movements
- Cash -€6,018
down €6,018 (-99.6%), from €6,043 to €25
mainly Net result for the year (-€14,310) and Debts after one year (-€1,500)
- Receivables within one year -€4,731
down €4,731 (-72.2%), from €6,549 to €1,818
of which Trade receivables: -€3,926
- Tangible fixed assets -€4,581
down €4,581 (-30.8%), from €14,872 to €10,291
of which Furniture and vehicles: -€4,304
- Current investments -€1,472
down €1,472 (-37.7%), from €3,907 to €2,435
- Deferred charges and accrued income +€627
up €627 (+67.4%), from €930 to €1,556
- Profit (loss) carried forward -€11,746
new in 2025: -€11,746
- Reserves -€2,564
down €2,564 (-100%), from €2,564 to €0
- Debts after one year -€1,500
down €1,500 (-8.3%), from €18,000 to €16,500
- Tax, wage and social debts -€755
down €755 (-68.3%), from €1,105 to €350
- Gross operating margin -€17,806
down €17,806, from €11,329 to -€6,477
- Depreciation -€1,607
down €1,607 (-22.1%), from €7,287 to €5,680
- Other operating charges -€283
down €283 (-23.9%), from €1,187 to €904
- Taxes +€170
up €170 (+15.7%), from €1,085 to €1,254
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 | €35,027 | €18,474 | -€16,552 | -47.3% |
| Fixed assets | 21/28 | €17,598 | €12,639 | -€4,959 | -28.2% |
| Intangible fixed assets | 21 | €2,726 | €2,348 | -€378 | -13.9% |
| Tangible fixed assets | 22/27 | €14,872 | €10,291 | -€4,581 | -30.8% |
| Plant, machinery and equipment | 23 | €277 | €0 | -€277 | -100% |
| Furniture and vehicles | 24 | €14,595 | €10,291 | -€4,304 | -29.5% |
| Current assets | 29/58 | €17,429 | €5,835 | -€11,594 | -66.5% |
| Amounts receivable within one year | 40/41 | €6,549 | €1,818 | -€4,731 | -72.2% |
| Trade receivables | 40 | €5,655 | €1,730 | -€3,926 | -69.4% |
| Other amounts receivable | 41 | €894 | €89 | -€805 | -90.1% |
| Current investments | 50/53 | €3,907 | €2,435 | -€1,472 | -37.7% |
| Cash at bank and in hand | 54/58 | €6,043 | €25 | -€6,018 | -99.6% |
| Deferred charges and accrued income | 490/1 | €930 | €1,556 | +€627 | +67.4% |
| Total equity and liabilities | 10/49 | €35,027 | €18,474 | -€16,552 | -47.3% |
| Equity | 10/15 | €2,684 | -€11,626 | -€14,310 | |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €2,564 | €0 | -€2,564 | -100% |
| Distributable reserves | 133 | €2,564 | €0 | -€2,564 | -100% |
| Profit (loss) carried forward | 14 | - | -€11,746 | -€11,746 | |
| Amounts payable | 17/49 | €32,342 | €30,100 | -€2,242 | -6.9% |
| Amounts payable after more than one year | 17 | €18,000 | €16,500 | -€1,500 | -8.3% |
| Financial debts | 170/4 | €18,000 | €16,500 | -€1,500 | -8.3% |
| Amounts payable within one year | 42/48 | €14,342 | €13,600 | -€742 | -5.2% |
| Trade debts | 44 | €415 | €476 | +€61 | +14.8% |
| Suppliers | 440/4 | €415 | €476 | +€61 | +14.8% |
| Taxes, remuneration and social security | 45 | €1,105 | €350 | -€755 | -68.3% |
| Taxes | 450/3 | €1,105 | €350 | -€755 | -68.3% |
| Other amounts payable | 47/48 | €12,823 | €12,774 | -€49 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,287 | €5,680 | -€1,607 | -22.1% |
| Other operating charges | 640/8 | €1,187 | €904 | -€283 | -23.9% |
| Gross operating margin | 9900 | €11,329 | -€6,477 | -€17,806 | |
| Operating profit (loss) | 9901 | €2,856 | -€13,061 | -€15,916 | |
| Financial income | 75/76B | €30 | €40 | +€10 | +33.1% |
| Recurring financial income | 75 | €30 | €40 | +€10 | +33.1% |
| Financial charges | 65/66B | €106 | €35 | -€71 | -66.7% |
| Recurring financial charges | 65 | €106 | €35 | -€71 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €2,780 | -€13,056 | -€15,836 | |
| Income taxes | 67/77 | €1,085 | €1,254 | +€170 | +15.7% |
| Profit (loss) for the period | 9904 | €1,695 | -€14,310 | -€16,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,695 | -€14,310 | -€16,005 |
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 22 October 2026 via checked.be.