PARIMAN: 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.
PARIMAN
Largest movements
- Current investments -€250,000
down €250,000 (-50.0%), from €500,000 to €250,000
- Receivables within one year +€158,527
up €158,527 (+434.0%), from €36,530 to €195,058
of which Other amounts receivable: +€158,527
- Cash +€116,437
up €116,437 (+70.9%), from €164,331 to €280,768
mainly Current investments (+€250,000) and Net result for the year (+€23,954)
- Profit (loss) carried forward +€23,954
up €23,954 (+3.9%), from €616,571 to €640,525
- Gross operating margin +€7,176
up €7,176 (+45.1%), from €15,896 to €23,071
- Financial income -€5,455
down €5,455 (-31.3%), from €17,441 to €11,986
- Taxes +€515
up €515 (+6.5%), from €7,904 to €8,419
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 | €1,081,214 | €1,104,902 | +€23,688 | +2.2% |
| Fixed assets | 21/28 | €376,500 | €376,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €376,500 | €376,500 | = | 0.0% |
| Land and buildings | 22 | €376,500 | €376,500 | = | 0.0% |
| Current assets | 29/58 | €704,714 | €728,402 | +€23,688 | +3.4% |
| Amounts receivable within one year | 40/41 | €36,530 | €195,058 | +€158,527 | +434.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €36,530 | €195,058 | +€158,527 | +434.0% |
| Current investments | 50/53 | €500,000 | €250,000 | -€250,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €164,331 | €280,768 | +€116,437 | +70.9% |
| Deferred charges and accrued income | 490/1 | €3,853 | €2,577 | -€1,276 | -33.1% |
| Total equity and liabilities | 10/49 | €1,081,214 | €1,104,902 | +€23,688 | +2.2% |
| Equity | 10/15 | €1,080,202 | €1,104,156 | +€23,954 | +2.2% |
| Contributions | 10/11 | €441,500 | €441,500 | = | 0.0% |
| Reserves | 13 | €22,131 | €22,131 | = | 0.0% |
| Distributable reserves | 133 | €22,131 | €22,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €616,571 | €640,525 | +€23,954 | +3.9% |
| Amounts payable | 17/49 | €1,012 | €746 | -€266 | -26.2% |
| Amounts payable within one year | 42/48 | €74 | €201 | +€127 | +171.3% |
| Trade debts | 44 | €21 | €148 | +€127 | +596.6% |
| Suppliers | 440/4 | €21 | €148 | +€127 | +596.6% |
| Other amounts payable | 47/48 | €53 | €53 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €938 | €545 | -€392 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €2,329 | €2,444 | +€115 | +5.0% |
| Gross operating margin | 9900 | €15,896 | €23,071 | +€7,176 | +45.1% |
| Operating profit (loss) | 9901 | €13,567 | €20,627 | +€7,060 | +52.0% |
| Financial income | 75/76B | €17,441 | €11,986 | -€5,455 | -31.3% |
| Recurring financial income | 75 | €17,441 | €11,986 | -€5,455 | -31.3% |
| Financial charges | 65/66B | €181 | €240 | +€59 | +32.7% |
| Recurring financial charges | 65 | €181 | €240 | +€59 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €30,827 | €32,373 | +€1,546 | +5.0% |
| Income taxes | 67/77 | €7,904 | €8,419 | +€515 | +6.5% |
| Profit (loss) for the period | 9904 | €22,923 | €23,954 | +€1,031 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,923 | €23,954 | +€1,031 | +4.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.