PARIAN: 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.
PARIAN
Largest movements
- Cash +€23,635
up €23,635 (+1,995%), from €1,185 to €24,820
mainly Depreciation (+€17,893) and Net result for the year (+€12,645)
- Tangible fixed assets -€17,893
down €17,893 (-60.4%), from €29,600 to €11,708
of which Leasing and similar rights: -€16,468
- Receivables within one year +€9,781
up €9,781 (+14.5%), from €67,627 to €77,408
of which Trade receivables: +€7,868
- Profit (loss) carried forward +€12,645
up €12,645, from -€10,295 to €2,349
- Tax, wage and social debts +€8,223
new in 2025: €8,223
of which Taxes: +€6,036
- Debts after one year -€2,299
down €2,299 (-57.8%), from €3,979 to €1,681
- Other debts -€2,138
down €2,138 (-2.4%), from €90,855 to €88,717
- Turnover +€57,387
up €57,387 (+8.9%), from €647,597 to €704,984
- Purchases and services +€33,422
up €33,422 (+5.4%), from €617,471 to €650,894
- Gross operating margin +€20,462
up €20,462 (+60.8%), from €33,628 to €54,090
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 | €112,863 | €129,597 | +€16,734 | +14.8% |
| Fixed assets | 21/28 | €29,600 | €11,708 | -€17,893 | -60.4% |
| Tangible fixed assets | 22/27 | €29,600 | €11,708 | -€17,893 | -60.4% |
| Plant, machinery and equipment | 23 | €4,132 | €8,708 | +€4,575 | +111% |
| Leasing and similar rights | 25 | €16,468 | - | -€16,468 | |
| Other tangible fixed assets | 26 | €9,000 | €3,000 | -€6,000 | -66.7% |
| Current assets | 29/58 | €83,262 | €117,889 | +€34,626 | +41.6% |
| Stocks and contracts in progress | 3 | €14,450 | €15,660 | +€1,210 | +8.4% |
| Stocks | 30/36 | €14,450 | €15,660 | +€1,210 | +8.4% |
| Amounts receivable within one year | 40/41 | €67,627 | €77,408 | +€9,781 | +14.5% |
| Trade receivables | 40 | €64,896 | €72,764 | +€7,868 | +12.1% |
| Other amounts receivable | 41 | €2,731 | €4,645 | +€1,913 | +70.1% |
| Cash at bank and in hand | 54/58 | €1,185 | €24,820 | +€23,635 | +1,995% |
| Total equity and liabilities | 10/49 | €112,863 | €129,597 | +€16,734 | +14.8% |
| Equity | 10/15 | €15,431 | €28,075 | +€12,645 | +81.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €726 | €726 | = | 0.0% |
| Distributable reserves | 133 | €726 | €726 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,295 | €2,349 | +€12,645 | |
| Amounts payable | 17/49 | €97,432 | €101,521 | +€4,089 | +4.2% |
| Amounts payable after more than one year | 17 | €3,979 | €1,681 | -€2,299 | -57.8% |
| Financial debts | 170/4 | €3,979 | €1,681 | -€2,299 | -57.8% |
| Amounts payable within one year | 42/48 | €93,453 | €99,841 | +€6,388 | +6.8% |
| Financial debts | 43 | €1,100 | €1,100 | = | 0.0% |
| Credit institutions | 430/8 | €1,100 | €1,100 | = | 0.0% |
| Trade debts | 44 | €1,497 | €1,800 | +€303 | +20.2% |
| Suppliers | 440/4 | €1,497 | €1,800 | +€303 | +20.2% |
| Taxes, remuneration and social security | 45 | - | €8,223 | +€8,223 | |
| Taxes | 450/3 | - | €6,036 | +€6,036 | |
| Remuneration and social security | 454/9 | - | €2,187 | +€2,187 | |
| Other amounts payable | 47/48 | €90,855 | €88,717 | -€2,138 | -2.4% |
| Turnover | 70 | €647,597 | €704,984 | +€57,387 | +8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €617,471 | €650,894 | +€33,422 | +5.4% |
| Remuneration, social security and pensions | 62 | €14,309 | €15,951 | +€1,641 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,600 | €17,893 | +€5,293 | +42.0% |
| Other operating charges | 640/8 | €4,389 | €3,218 | -€1,171 | -26.7% |
| Non-recurring operating charges | 66A | €1,775 | - | -€1,775 | |
| Gross operating margin | 9900 | €33,628 | €54,090 | +€20,462 | +60.8% |
| Operating profit (loss) | 9901 | €555 | €17,029 | +€16,474 | +2,968% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €187 | €3,601 | +€3,414 | +1,826% |
| Recurring financial charges | 65 | €187 | €3,601 | +€3,414 | +1,826% |
| Profit (loss) for the period before taxes | 9903 | €370 | €13,428 | +€13,058 | +3,528% |
| Income taxes | 67/77 | - | €783 | +€783 | |
| Profit (loss) for the period | 9904 | €370 | €12,645 | +€12,274 | +3,316% |
| Profit (loss) for the period to be appropriated | 9905 | €370 | €12,645 | +€12,274 | +3,316% |
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.