PARFINA: 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.
What changed
PARFINA
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€215,995
2024 · €343,519-€127,524
Equity
€7.7m
2024 · €7.5m+€215,995
Cash
€11,627
2024 · €24,750-€13,123
Balance sheet total
€7.7m
2024 · €7.5m+€216,237
Largest movements
Assets
- Financial fixed assets +€245,044
up €245,044 (+3.3%), from €7.4m to €7.7m
Equity and liabilities
- Profit (loss) carried forward +€215,995
up €215,995 (+26.9%), from €801,540 to €1.0m
Income statement
- Financial income -€120,394
down €120,394 (-32.9%), from €365,438 to €245,044
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.
Result 2024
€343,519
Other operating charges
-€31
Other operating items
-€6,556
Financial income
-€120,394
Financial charges
-€543
Result 2025
€215,995
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.
From operations
+€231,921
Investment
-€245,044
Financing
€0
Cash 2024
€24,750
From operations (derived)
+€231,921
Net result for the year
+€215,995
Stocks and contracts
+€15,684
Accrued charges and deferred income
+€242
Investment (derived)
-€245,044
Investment in fixed assets (net)
-€245,044
Cash 2025
€11,627
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,456,122 | €7,672,359 | +€216,237 | +2.9% |
| Fixed assets | 21/28 | €7,415,687 | €7,660,731 | +€245,044 | +3.3% |
| Financial fixed assets | 28 | €7,415,687 | €7,660,731 | +€245,044 | +3.3% |
| Affiliated companies | 280/1 | €7,415,687 | €7,660,731 | +€245,044 | +3.3% |
| Amounts receivable | 281 | €7,415,687 | €7,660,731 | +€245,044 | +3.3% |
| Current assets | 29/58 | €40,434 | €11,627 | -€28,807 | -71.2% |
| Stocks and contracts in progress | 3 | €15,684 | - | -€15,684 | |
| Stocks | 30/36 | €15,684 | - | -€15,684 | |
| Property held for sale | 35 | €15,684 | - | -€15,684 | |
| Cash at bank and in hand | 54/58 | €24,750 | €11,627 | -€13,123 | -53.0% |
| Total equity and liabilities | 10/49 | €7,456,122 | €7,672,359 | +€216,237 | +2.9% |
| Equity | 10/15 | €7,451,040 | €7,667,035 | +€215,995 | +2.9% |
| Contributions | 10/11 | €1,285,500 | €1,285,500 | = | 0.0% |
| Capital | 10 | €1,285,500 | €1,285,500 | = | 0.0% |
| Issued capital | 100 | €1,285,500 | €1,285,500 | = | 0.0% |
| Reserves | 13 | €5,364,000 | €5,364,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €128,550 | €128,550 | = | 0.0% |
| Legal reserve | 130 | €128,550 | €128,550 | = | 0.0% |
| Distributable reserves | 133 | €5,235,450 | €5,235,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €801,540 | €1,017,535 | +€215,995 | +26.9% |
| Amounts payable | 17/49 | €5,082 | €5,324 | +€242 | +4.8% |
| Amounts payable within one year | 42/48 | €5,082 | €5,082 | = | 0.0% |
| Trade debts | 44 | €5,082 | €5,082 | = | 0.0% |
| Suppliers | 440/4 | €5,082 | €5,082 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €242 | +€242 | |
| Operating income | 70/76A | €2,854 | €1,575 | -€1,279 | -44.8% |
| Other operating income | 74 | €2,854 | €1,575 | -€1,279 | -44.8% |
| Operating charges | 60/66A | €24,507 | €29,815 | +€5,308 | +21.7% |
| Goods for resale, raw materials and consumables | 60 | €10,456 | €15,684 | +€5,228 | +50.0% |
| Change in stocks: decrease (increase) | 609 | €10,456 | €15,684 | +€5,228 | +50.0% |
| Services and other goods | 61 | €13,083 | €13,132 | +€49 | +0.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€21,653 | -€28,240 | -€6,587 | -30.4% |
| Financial income | 75/76B | €365,438 | €245,044 | -€120,394 | -32.9% |
| Recurring financial income | 75 | €365,438 | €245,044 | -€120,394 | -32.9% |
| Income from financial fixed assets | 750 | €365,438 | €245,044 | -€120,394 | -32.9% |
| Financial charges | 65/66B | €266 | €809 | +€543 | +204.0% |
| Recurring financial charges | 65 | €266 | €809 | +€543 | +204.0% |
| Other financial charges | 652/9 | €266 | €809 | +€543 | +204.0% |
| Profit (loss) for the period before taxes | 9903 | €343,519 | €215,995 | -€127,524 | -37.1% |
| Profit (loss) for the period | 9904 | €343,519 | €215,995 | -€127,524 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €343,519 | €215,995 | -€127,524 | -37.1% |
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 5 October 2026 via checked.be.