PARIA: 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.
PARIA
Largest movements
- Cash +€39,869
up €39,869 (+325.9%), from €12,235 to €52,104
mainly Net result for the year (+€28,260) and Tax, wage and social debts (+€9,700)
- Receivables within one year +€6,031
up €6,031 (+44.8%), from €13,472 to €19,503
of which Trade receivables: +€12,323
- Tangible fixed assets -€4,399
down €4,399 (-22.0%), from €19,980 to €15,581
of which Land and buildings: -€3,653
- Profit (loss) carried forward +€28,260
up €28,260 (+20.2%), from -€139,601 to -€111,342
- Tax, wage and social debts +€9,700
up €9,700, from €0 to €9,700
- Other debts +€1,858
up €1,858 (+1.2%), from €152,225 to €154,083
- Trade debts +€1,753
up €1,753 (+41.9%), from €4,182 to €5,935
- Gross operating margin +€102,242
up €102,242, from -€61,244 to €40,998
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,986 | €90,068 | +€41,082 | +83.9% |
| Fixed assets | 21/28 | €19,980 | €15,581 | -€4,399 | -22.0% |
| Tangible fixed assets | 22/27 | €19,980 | €15,581 | -€4,399 | -22.0% |
| Land and buildings | 22 | €11,545 | €7,892 | -€3,653 | -31.6% |
| Plant, machinery and equipment | 23 | €418 | €201 | -€217 | -51.9% |
| Furniture and vehicles | 24 | €5,740 | €4,155 | -€1,585 | -27.6% |
| Other tangible fixed assets | 26 | €2,277 | €3,333 | +€1,056 | +46.4% |
| Current assets | 29/58 | €29,006 | €74,487 | +€45,480 | +156.8% |
| Amounts receivable within one year | 40/41 | €13,472 | €19,503 | +€6,031 | +44.8% |
| Trade receivables | 40 | €7,180 | €19,503 | +€12,323 | +171.6% |
| Other amounts receivable | 41 | €6,292 | €0 | -€6,292 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,235 | €52,104 | +€39,869 | +325.9% |
| Deferred charges and accrued income | 490/1 | €3,300 | €2,880 | -€420 | -12.7% |
| Total equity and liabilities | 10/49 | €48,986 | €90,068 | +€41,082 | +83.9% |
| Equity | 10/15 | -€108,172 | -€79,913 | +€28,260 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,229 | €25,229 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,369 | €23,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,601 | -€111,342 | +€28,260 | +20.2% |
| Amounts payable | 17/49 | €157,158 | €169,980 | +€12,822 | +8.2% |
| Amounts payable within one year | 42/48 | €157,158 | €169,980 | +€12,822 | +8.2% |
| Financial debts | 43 | €751 | €262 | -€489 | -65.1% |
| Credit institutions | 430/8 | €751 | €262 | -€489 | -65.1% |
| Trade debts | 44 | €4,182 | €5,935 | +€1,753 | +41.9% |
| Suppliers | 440/4 | €4,182 | €5,935 | +€1,753 | +41.9% |
| Taxes, remuneration and social security | 45 | €0 | €9,700 | +€9,700 | |
| Taxes | 450/3 | €0 | €9,700 | +€9,700 | |
| Other amounts payable | 47/48 | €152,225 | €154,083 | +€1,858 | +1.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €535 | €228 | -€307 | -57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,062 | €7,854 | -€209 | -2.6% |
| Other operating charges | 640/8 | €2,903 | €2,998 | +€95 | +3.3% |
| Non-recurring operating charges | 66A | €0 | €1,342 | +€1,342 | |
| Gross operating margin | 9900 | -€61,244 | €40,998 | +€102,242 | |
| Operating profit (loss) | 9901 | -€72,210 | €28,804 | +€101,014 | |
| Financial income | 75/76B | €23 | €4 | -€19 | -83.9% |
| Recurring financial income | 75 | €23 | €4 | -€19 | -83.9% |
| Financial charges | 65/66B | €481 | €548 | +€67 | +14.0% |
| Recurring financial charges | 65 | €481 | €548 | +€67 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€72,668 | €28,260 | +€100,927 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€72,668 | €28,260 | +€100,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,668 | €28,260 | +€100,927 |
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 4 October 2026 via checked.be.