PARIMPLANT: 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.
PARIMPLANT
Largest movements
- Cash +€108,648
up €108,648 (+19.0%), from €570,603 to €679,252
mainly Net result for the year (+€77,983) and Depreciation (+€42,117)
- Receivables within one year -€26,160
down €26,160 (-17.6%), from €148,715 to €122,555
of which Trade receivables: -€33,617
- Tangible fixed assets -€25,674
down €25,674 (-3.6%), from €705,426 to €679,752
of which Land and buildings: -€30,964
- Profit (loss) carried forward +€77,983
up €77,983 (+7.2%), from €1.1m to €1.2m
- Other debts -€48,680
down €48,680 (-23.3%), from €209,051 to €160,371
- Other operating charges +€28,772
up €28,772 (+28.2%), from €102,050 to €130,822
- Gross operating margin +€24,350
up €24,350 (+6.2%), from €395,439 to €419,788
- Depreciation +€6,215
up €6,215 (+17.3%), from €35,902 to €42,117
- Staff costs -€5,809
down €5,809 (-3.8%), from €154,557 to €148,748
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,469,021 | €1,504,361 | +€35,339 | +2.4% |
| Fixed assets | 21/28 | €720,093 | €690,419 | -€29,674 | -4.1% |
| Intangible fixed assets | 21 | €14,667 | €10,667 | -€4,000 | -27.3% |
| Tangible fixed assets | 22/27 | €705,426 | €679,752 | -€25,674 | -3.6% |
| Land and buildings | 22 | €598,321 | €567,357 | -€30,964 | -5.2% |
| Plant, machinery and equipment | 23 | €102,205 | €106,698 | +€4,493 | +4.4% |
| Furniture and vehicles | 24 | €4,901 | €5,697 | +€797 | +16.3% |
| Current assets | 29/58 | €748,928 | €813,942 | +€65,014 | +8.7% |
| Stocks and contracts in progress | 3 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Stocks | 30/36 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Amounts receivable within one year | 40/41 | €148,715 | €122,555 | -€26,160 | -17.6% |
| Trade receivables | 40 | €47,629 | €14,012 | -€33,617 | -70.6% |
| Other amounts receivable | 41 | €101,086 | €108,543 | +€7,458 | +7.4% |
| Cash at bank and in hand | 54/58 | €570,603 | €679,252 | +€108,648 | +19.0% |
| Deferred charges and accrued income | 490/1 | €9,610 | €7,135 | -€2,475 | -25.8% |
| Total equity and liabilities | 10/49 | €1,469,021 | €1,504,361 | +€35,339 | +2.4% |
| Equity | 10/15 | €1,093,179 | €1,171,163 | +€77,983 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,084,979 | €1,162,963 | +€77,983 | +7.2% |
| Amounts payable | 17/49 | €375,842 | €333,198 | -€42,644 | -11.3% |
| Amounts payable after more than one year | 17 | €130,000 | €130,000 | = | 0.0% |
| Financial debts | 170/4 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €238,067 | €182,591 | -€55,476 | -23.3% |
| Trade debts | 44 | €19,785 | €15,761 | -€4,024 | -20.3% |
| Suppliers | 440/4 | €19,785 | €15,761 | -€4,024 | -20.3% |
| Taxes, remuneration and social security | 45 | €9,231 | €6,459 | -€2,772 | -30.0% |
| Taxes | 450/3 | €9,231 | €6,459 | -€2,772 | -30.0% |
| Other amounts payable | 47/48 | €209,051 | €160,371 | -€48,680 | -23.3% |
| Accrued charges and deferred income | 492/3 | €7,775 | €20,607 | +€12,832 | +165% |
| Non-recurring operating income | 76A | €6,592 | - | -€6,592 | |
| Remuneration, social security and pensions | 62 | €154,557 | €148,748 | -€5,809 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,902 | €42,117 | +€6,215 | +17.3% |
| Other operating charges | 640/8 | €102,050 | €130,822 | +€28,772 | +28.2% |
| Gross operating margin | 9900 | €395,439 | €419,788 | +€24,350 | +6.2% |
| Operating profit (loss) | 9901 | €102,930 | €98,101 | -€4,828 | -4.7% |
| Financial income | 75/76B | €2,598 | €4,712 | +€2,114 | +81.4% |
| Recurring financial income | 75 | €2,598 | €4,712 | +€2,114 | +81.4% |
| Financial charges | 65/66B | €1,090 | €214 | -€876 | -80.4% |
| Recurring financial charges | 65 | €1,090 | €214 | -€876 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €104,438 | €102,599 | -€1,838 | -1.8% |
| Income taxes | 67/77 | €25,537 | €24,616 | -€921 | -3.6% |
| Profit (loss) for the period | 9904 | €78,901 | €77,983 | -€917 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,901 | €77,983 | -€917 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.