Parfiné: 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.
Parfiné
Largest movements
- Receivables within one year +€13,864
up €13,864 (+116.2%), from €11,927 to €25,791
of which Trade receivables: +€13,999
- Cash +€6,367
up €6,367 (+49.7%), from €12,807 to €19,174
mainly Net result for the year (+€12,654) and Other debts (+€10,123)
- Intangible fixed assets -€1,251
down €1,251 (-20.5%), from €6,099 to €4,848
- Deferred charges and accrued income -€630
no longer reported in 2024 (was €630)
- Other debts +€10,123
up €10,123 (+164.3%), from €6,163 to €16,286
- Trade debts +€5,743
up €5,743 (+2475.4%), from €232 to €5,975
- Tax, wage and social debts +€2,105
up €2,105 (+16.7%), from €12,602 to €14,707
- Gross operating margin +€7,458
up €7,458 (+48.9%), from €15,245 to €22,703
- Taxes +€1,887
up €1,887 (+68.1%), from €2,771 to €4,658
- Financial charges +€1,471
up €1,471 (+416.7%), from €353 to €1,824
- Depreciation +€1,381
up €1,381 (+219.9%), from €628 to €2,009
- Other operating charges -€1,131
down €1,131 (-42.1%), from €2,689 to €1,558
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,184 | €51,155 | +€17,971 | +54.2% |
| Fixed assets | 21/28 | €7,820 | €6,190 | -€1,630 | -20.8% |
| Intangible fixed assets | 21 | €6,099 | €4,848 | -€1,251 | -20.5% |
| Tangible fixed assets | 22/27 | €1,721 | €1,342 | -€379 | -22.0% |
| Furniture and vehicles | 24 | €1,721 | €1,342 | -€379 | -22.0% |
| Current assets | 29/58 | €25,364 | €44,965 | +€19,601 | +77.3% |
| Amounts receivable within one year | 40/41 | €11,927 | €25,791 | +€13,864 | +116.2% |
| Trade receivables | 40 | €9,451 | €23,450 | +€13,999 | +148.1% |
| Other amounts receivable | 41 | €2,476 | €2,341 | -€135 | -5.5% |
| Cash at bank and in hand | 54/58 | €12,807 | €19,174 | +€6,367 | +49.7% |
| Deferred charges and accrued income | 490/1 | €630 | - | -€630 | |
| Total equity and liabilities | 10/49 | €33,184 | €51,155 | +€17,971 | +54.2% |
| Equity | 10/15 | €14,187 | €14,187 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,187 | €9,187 | = | 0.0% |
| Distributable reserves | 133 | €9,187 | €9,187 | = | 0.0% |
| Amounts payable | 17/49 | €18,997 | €36,968 | +€17,971 | +94.6% |
| Amounts payable within one year | 42/48 | €18,997 | €36,968 | +€17,971 | +94.6% |
| Trade debts | 44 | €232 | €5,975 | +€5,743 | +2475.4% |
| Suppliers | 440/4 | €232 | €5,975 | +€5,743 | +2475.4% |
| Taxes, remuneration and social security | 45 | €12,602 | €14,707 | +€2,105 | +16.7% |
| Taxes | 450/3 | €12,602 | €14,707 | +€2,105 | +16.7% |
| Other amounts payable | 47/48 | €6,163 | €16,286 | +€10,123 | +164.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €2,009 | +€1,381 | +219.9% |
| Other operating charges | 640/8 | €2,689 | €1,558 | -€1,131 | -42.1% |
| Gross operating margin | 9900 | €15,245 | €22,703 | +€7,458 | +48.9% |
| Operating profit (loss) | 9901 | €11,928 | €19,136 | +€7,208 | +60.4% |
| Financial charges | 65/66B | €353 | €1,824 | +€1,471 | +416.7% |
| Recurring financial charges | 65 | €353 | €1,824 | +€1,471 | +416.7% |
| Profit (loss) for the period before taxes | 9903 | €11,575 | €17,312 | +€5,737 | +49.6% |
| Income taxes | 67/77 | €2,771 | €4,658 | +€1,887 | +68.1% |
| Profit (loss) for the period | 9904 | €8,804 | €12,654 | +€3,850 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,804 | €12,654 | +€3,850 | +43.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.