PARIJS: 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.
PARIJS
Largest movements
- Cash +€98,202
up €98,202 (+58.6%), from €167,712 to €265,915
mainly Net result for the year (+€94,492) and Depreciation (+€29,621)
- Intangible fixed assets -€24,322
down €24,322 (-13.0%), from €187,332 to €163,011
- Tangible fixed assets -€5,299
down €5,299 (-15.1%), from €35,181 to €29,882
of which Plant, machinery and equipment: -€4,003
- Profit (loss) carried forward +€94,492
up €94,492 (+44.3%), from €213,176 to €307,668
- Other debts -€49,459
down €49,459 (-32.9%), from €150,207 to €100,747
- Tax, wage and social debts +€25,020
up €25,020 (+111.7%), from €22,393 to €47,413
- Gross operating margin +€25,238
up €25,238 (+19.9%), from €127,109 to €152,347
- Taxes +€7,793
up €7,793 (+39.3%), from €19,810 to €27,603
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 | €390,876 | €460,928 | +€70,053 | +17.9% |
| Fixed assets | 21/28 | €222,514 | €192,892 | -€29,621 | -13.3% |
| Intangible fixed assets | 21 | €187,332 | €163,011 | -€24,322 | -13.0% |
| Tangible fixed assets | 22/27 | €35,181 | €29,882 | -€5,299 | -15.1% |
| Plant, machinery and equipment | 23 | €29,230 | €25,226 | -€4,003 | -13.7% |
| Furniture and vehicles | 24 | €5,951 | €4,655 | -€1,296 | -21.8% |
| Current assets | 29/58 | €168,362 | €268,036 | +€99,674 | +59.2% |
| Amounts receivable within one year | 40/41 | €52 | €1,528 | +€1,475 | +2815.8% |
| Other amounts receivable | 41 | €52 | €1,528 | +€1,475 | +2815.8% |
| Cash at bank and in hand | 54/58 | €167,712 | €265,915 | +€98,202 | +58.6% |
| Deferred charges and accrued income | 490/1 | €597 | €593 | -€4 | -0.7% |
| Total equity and liabilities | 10/49 | €390,876 | €460,928 | +€70,053 | +17.9% |
| Equity | 10/15 | €218,276 | €312,768 | +€94,492 | +43.3% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,176 | €307,668 | +€94,492 | +44.3% |
| Amounts payable | 17/49 | €172,600 | €148,160 | -€24,439 | -14.2% |
| Amounts payable within one year | 42/48 | €172,600 | €148,160 | -€24,439 | -14.2% |
| Taxes, remuneration and social security | 45 | €22,393 | €47,413 | +€25,020 | +111.7% |
| Taxes | 450/3 | €22,393 | €47,413 | +€25,020 | +111.7% |
| Other amounts payable | 47/48 | €150,207 | €100,747 | -€49,459 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,402 | €29,621 | +€219 | +0.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €127,109 | €152,347 | +€25,238 | +19.9% |
| Operating profit (loss) | 9901 | €97,320 | €122,326 | +€25,007 | +25.7% |
| Financial income | 75/76B | €1 | €68 | +€67 | +5207.0% |
| Recurring financial income | 75 | €1 | €68 | +€67 | +5207.0% |
| Financial charges | 65/66B | €289 | €300 | +€11 | +3.8% |
| Recurring financial charges | 65 | €289 | €300 | +€11 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €97,032 | €122,095 | +€25,063 | +25.8% |
| Income taxes | 67/77 | €19,810 | €27,603 | +€7,793 | +39.3% |
| Profit (loss) for the period | 9904 | €77,222 | €94,492 | +€17,270 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,222 | €94,492 | +€17,270 | +22.4% |
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.