PARFIP LEASE: 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.
What changed
PARFIP LEASE
NACE 82.910, Office administrative, office support and other business support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,877
2024 · €27,109-€4,231
Equity
€1.7m
2024 · €1.7m+€22,877
Cash
€4,354
2024 · €2,351+€2,003
Balance sheet total
€3.3m
2024 · €3.2m+€84,764
Largest movements
Assets
- Receivables within one year +€222,999
up €222,999 (+11.5%), from €1.9m to €2.2m
of which Trade receivables: +€207,113
- Receivables after one year -€108,171
down €108,171 (-12.8%), from €844,453 to €736,282
Equity and liabilities
- Trade debts +€82,647
up €82,647 (+12.9%), from €638,325 to €720,972
Income statement
- Turnover -€212,030
down €212,030 (-31.2%), from €679,636 to €467,607
- Services and other goods -€191,370
down €191,370 (-36.9%), from €519,166 to €327,796
- Staff costs -€14,895
down €14,895 (-11.6%), from €128,496 to €113,601
- Financial charges -€13,238
down €13,238 (-26.9%), from €49,237 to €35,999
of which Non-recurring financial charges: -€13,968
- Financial income -€12,688
down €12,688 (-24.7%), from €51,424 to €38,736
of which Financial income: -€13,986
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
€27,109
Turnover
-€212,030
Other operating income
-€0
Services and other goods
+€191,370
Staff costs
+€14,895
Depreciation
+€1,375
Other operating charges
-€238
Financial income
-€12,688
Financial charges
+€13,238
Taxes
-€155
Result 2025
€22,877
raises the resultlowers the result
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.
From operations
+€2,003
Investment
€0
Financing
€0
Cash 2024
€2,351
From operations (derived)
+€2,003
Net result for the year
+€22,877
Depreciation
+€4,002
Receivables after one year
+€108,171
Receivables within one year
-€222,999
Deferred charges and accrued income
+€28,065
Trade debts
+€82,647
Tax, wage and social debts
-€2,943
Other debts
-€17,816
Cash 2025
€4,354
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,205,697 | €3,290,461 | +€84,764 | +2.6% |
| Fixed assets | 21/28 | €386,448 | €382,447 | -€4,002 | -1.0% |
| Intangible fixed assets | 21 | €3,239 | - | -€3,239 | |
| Tangible fixed assets | 22/27 | €815 | €53 | -€762 | -93.5% |
| Furniture and vehicles | 24 | €815 | €53 | -€762 | -93.5% |
| Financial fixed assets | 28 | €382,394 | €382,394 | = | 0.0% |
| Affiliated companies | 280/1 | €358,394 | €358,394 | = | 0.0% |
| Participating interests | 280 | €358,394 | €358,394 | = | 0.0% |
| Other financial fixed assets | 284/8 | €24,000 | €24,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €24,000 | €24,000 | = | 0.0% |
| Current assets | 29/58 | €2,819,248 | €2,908,015 | +€88,766 | +3.1% |
| Amounts receivable after more than one year | 29 | €844,453 | €736,282 | -€108,171 | -12.8% |
| Other amounts receivable | 291 | €844,453 | €736,282 | -€108,171 | -12.8% |
| Amounts receivable within one year | 40/41 | €1,933,148 | €2,156,146 | +€222,999 | +11.5% |
| Trade receivables | 40 | €1,789,260 | €1,996,373 | +€207,113 | +11.6% |
| Other amounts receivable | 41 | €143,887 | €159,773 | +€15,886 | +11.0% |
| Cash at bank and in hand | 54/58 | €2,351 | €4,354 | +€2,003 | +85.2% |
| Deferred charges and accrued income | 490/1 | €39,296 | €11,232 | -€28,065 | -71.4% |
| Total equity and liabilities | 10/49 | €3,205,697 | €3,290,461 | +€84,764 | +2.6% |
| Equity | 10/15 | €1,724,018 | €1,746,895 | +€22,877 | +1.3% |
| Contributions | 10/11 | €2,431,746 | €2,431,746 | = | 0.0% |
| Capital | 10 | €2,431,746 | €2,431,746 | = | 0.0% |
| Issued capital | 100 | €2,431,746 | €2,431,746 | = | 0.0% |
| Reserves | 13 | €468,175 | €468,175 | = | 0.0% |
| Non-distributable reserves | 130/1 | €243,175 | €243,175 | = | 0.0% |
| Legal reserve | 130 | €243,175 | €243,175 | = | 0.0% |
| Distributable reserves | 133 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,175,903 | -€1,153,026 | +€22,877 | +1.9% |
| Provisions and deferred taxes | 16 | €148,500 | €148,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €148,500 | €148,500 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €148,500 | +€148,500 | |
| Other liabilities and charges | 164/5 | €148,500 | - | -€148,500 | |
| Amounts payable | 17/49 | €1,333,179 | €1,395,066 | +€61,887 | +4.6% |
| Amounts payable within one year | 42/48 | €1,333,179 | €1,395,066 | +€61,887 | +4.6% |
| Trade debts | 44 | €638,325 | €720,972 | +€82,647 | +12.9% |
| Suppliers | 440/4 | €638,325 | €720,972 | +€82,647 | +12.9% |
| Taxes, remuneration and social security | 45 | €16,702 | €13,758 | -€2,943 | -17.6% |
| Taxes | 450/3 | €1,010 | - | -€1,010 | |
| Remuneration and social security | 454/9 | €15,692 | €13,758 | -€1,933 | -12.3% |
| Other amounts payable | 47/48 | €678,152 | €660,336 | -€17,816 | -2.6% |
| Operating income | 70/76A | €679,636 | €467,607 | -€212,030 | -31.2% |
| Turnover | 70 | €679,636 | €467,607 | -€212,030 | -31.2% |
| Other operating income | 74 | €0 | - | -€0 | |
| Operating charges | 60/66A | €654,530 | €447,127 | -€207,402 | -31.7% |
| Services and other goods | 61 | €519,166 | €327,796 | -€191,370 | -36.9% |
| Remuneration, social security and pensions | 62 | €128,496 | €113,601 | -€14,895 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,377 | €4,002 | -€1,375 | -25.6% |
| Other operating charges | 640/8 | €1,491 | €1,729 | +€238 | +15.9% |
| Operating profit (loss) | 9901 | €25,107 | €20,479 | -€4,628 | -18.4% |
| Financial income | 75/76B | €51,424 | €38,736 | -€12,688 | -24.7% |
| Recurring financial income | 75 | €51,372 | €37,386 | -€13,986 | -27.2% |
| Income from current assets | 751 | €51,372 | €37,386 | -€13,986 | -27.2% |
| Non-recurring financial income | 76B | €52 | €1,350 | +€1,298 | +2,501% |
| Financial charges | 65/66B | €49,237 | €35,999 | -€13,238 | -26.9% |
| Recurring financial charges | 65 | €35,269 | €35,999 | +€730 | +2.1% |
| Other financial charges | 652/9 | €35,269 | €35,999 | +€730 | +2.1% |
| Non-recurring financial charges | 66B | €13,968 | - | -€13,968 | |
| Profit (loss) for the period before taxes | 9903 | €27,294 | €23,217 | -€4,077 | -14.9% |
| Income taxes | 67/77 | €185 | €340 | +€155 | +83.5% |
| Taxes | 670/3 | €185 | €340 | +€155 | +83.5% |
| Profit (loss) for the period | 9904 | €27,109 | €22,877 | -€4,231 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,109 | €22,877 | -€4,231 | -15.6% |
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 20 October 2026 via checked.be.