PARIS-BREST: 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.
PARIS-BREST
Largest movements
- Tangible fixed assets -€20,460
down €20,460 (-16.5%), from €124,161 to €103,701
of which Furniture and vehicles: -€15,144
- Cash -€17,754
down €17,754 (-36.3%), from €48,878 to €31,124
mainly Contributions, distributions and other (-€30,000) and Investment in fixed assets (net) (-€10,515)
- Financial fixed assets +€10,000
up €10,000 (+33.1%), from €30,198 to €40,198
- Receivables within one year -€5,008
down €5,008 (-3.8%), from €132,495 to €127,487
of which Other amounts receivable: -€5,008
- Reserves -€30,000
down €30,000 (-20.0%), from €149,860 to €119,860
of which Distributable reserves: -€30,000
- Debts after one year -€7,197
down €7,197 (-11.3%), from €63,585 to €56,388
- Current portion of long-term debt -€5,973
down €5,973 (-42.8%), from €13,940 to €7,967
- Tax, wage and social debts +€5,125
up €5,125 (+48.4%), from €10,592 to €15,716
of which Taxes: +€5,125
- Gross operating margin -€19,210
down €19,210 (-39.2%), from €49,047 to €29,837
- Financial income -€750
down €750 (-26.8%), from €2,801 to €2,051
of which Financial income: -€750
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 | €336,219 | €303,029 | -€33,191 | -9.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €154,359 | €143,899 | -€10,460 | -6.8% |
| Tangible fixed assets | 22/27 | €124,161 | €103,701 | -€20,460 | -16.5% |
| Land and buildings | 22 | €98,772 | €94,985 | -€3,787 | -3.8% |
| Plant, machinery and equipment | 23 | €1,530 | €0 | -€1,530 | -100% |
| Furniture and vehicles | 24 | €23,859 | €8,715 | -€15,144 | -63.5% |
| Financial fixed assets | 28 | €30,198 | €40,198 | +€10,000 | +33.1% |
| Current assets | 29/58 | €181,860 | €159,130 | -€22,730 | -12.5% |
| Amounts receivable within one year | 40/41 | €132,495 | €127,487 | -€5,008 | -3.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €132,495 | €127,487 | -€5,008 | -3.8% |
| Cash at bank and in hand | 54/58 | €48,878 | €31,124 | -€17,754 | -36.3% |
| Deferred charges and accrued income | 490/1 | €487 | €519 | +€31 | +6.4% |
| Total equity and liabilities | 10/49 | €336,219 | €303,029 | -€33,191 | -9.9% |
| Equity | 10/15 | €218,551 | €188,860 | -€29,690 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,860 | €119,860 | -€30,000 | -20.0% |
| 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 | €148,000 | €118,000 | -€30,000 | -20.3% |
| Profit (loss) carried forward | 14 | €50,091 | €50,400 | +€310 | +0.6% |
| Amounts payable | 17/49 | €117,669 | €114,168 | -€3,500 | -3.0% |
| Amounts payable after more than one year | 17 | €63,585 | €56,388 | -€7,197 | -11.3% |
| Financial debts | 170/4 | €63,585 | €56,388 | -€7,197 | -11.3% |
| Amounts payable within one year | 42/48 | €54,084 | €57,781 | +€3,697 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €13,940 | €7,967 | -€5,973 | -42.8% |
| Trade debts | 44 | €1,052 | €4,398 | +€3,345 | +318% |
| Suppliers | 440/4 | €1,052 | €4,398 | +€3,345 | +318% |
| Taxes, remuneration and social security | 45 | €10,592 | €15,716 | +€5,125 | +48.4% |
| Taxes | 450/3 | €10,592 | €15,716 | +€5,125 | +48.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €28,500 | €29,700 | +€1,200 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,244 | €20,975 | -€269 | -1.3% |
| Other operating charges | 640/8 | €491 | €505 | +€14 | +2.8% |
| Gross operating margin | 9900 | €49,047 | €29,837 | -€19,210 | -39.2% |
| Operating profit (loss) | 9901 | €27,312 | €8,357 | -€18,955 | -69.4% |
| Financial income | 75/76B | €2,801 | €2,051 | -€750 | -26.8% |
| Recurring financial income | 75 | €2,801 | €2,051 | -€750 | -26.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,801 | €2,343 | -€458 | -16.4% |
| Recurring financial charges | 65 | €2,487 | €2,343 | -€144 | -5.8% |
| Non-recurring financial charges | 66B | €314 | - | -€314 | |
| Profit (loss) for the period before taxes | 9903 | €27,312 | €8,065 | -€19,247 | -70.5% |
| Income taxes | 67/77 | €8,118 | €7,755 | -€363 | -4.5% |
| Profit (loss) for the period | 9904 | €19,193 | €310 | -€18,884 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,193 | €310 | -€18,884 | -98.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.