PARIS DEB: 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.
PARIS DEB
Largest movements
- Tangible fixed assets -€3,422
down €3,422 (-12.9%), from €26,476 to €23,053
of which Furniture and vehicles: -€2,008
- Cash +€2,006
up €2,006 (+47.4%), from €4,229 to €6,235
mainly Depreciation (+€5,682) and Accrued charges and deferred income (+€2,410)
- Receivables within one year -€1,251
down €1,251 (-73.6%), from €1,699 to €448
of which Trade receivables: -€1,264
- Other debts -€3,908
down €3,908 (-28.7%), from €13,606 to €9,698
- Accrued charges and deferred income +€2,410
new in 2025: €2,410
- Tax, wage and social debts +€2,380
up €2,380 (+139.1%), from €1,711 to €4,091
- Trade debts -€2,274
down €2,274 (-73.9%), from €3,077 to €803
- Profit (loss) carried forward -€1,275
down €1,275 (-21.2%), from €6,009 to €4,734
- Gross operating margin -€8,613
down €8,613 (-51.8%), from €16,636 to €8,023
- Staff costs -€3,073
no longer reported in 2025 (was €3,073)
- Taxes +€2,728
new in 2025: €2,728
- Depreciation +€495
up €495 (+9.5%), from €5,187 to €5,682
- Other operating charges +€411
up €411 (+143.9%), from €285 to €696
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 | €34,404 | €31,736 | -€2,668 | -7.8% |
| Fixed assets | 21/28 | €26,476 | €23,053 | -€3,422 | -12.9% |
| Tangible fixed assets | 22/27 | €26,476 | €23,053 | -€3,422 | -12.9% |
| Plant, machinery and equipment | 23 | €6,661 | €5,246 | -€1,415 | -21.2% |
| Furniture and vehicles | 24 | €19,815 | €17,807 | -€2,008 | -10.1% |
| Current assets | 29/58 | €7,928 | €8,683 | +€755 | +9.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,699 | €448 | -€1,251 | -73.6% |
| Trade receivables | 40 | €1,699 | €435 | -€1,264 | -74.4% |
| Other amounts receivable | 41 | - | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €4,229 | €6,235 | +€2,006 | +47.4% |
| Total equity and liabilities | 10/49 | €34,404 | €31,736 | -€2,668 | -7.8% |
| Equity | 10/15 | €16,009 | €14,734 | -€1,275 | -8.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,009 | €4,734 | -€1,275 | -21.2% |
| Amounts payable | 17/49 | €18,395 | €17,002 | -€1,392 | -7.6% |
| Amounts payable within one year | 42/48 | €18,395 | €14,592 | -€3,802 | -20.7% |
| Trade debts | 44 | €3,077 | €803 | -€2,274 | -73.9% |
| Suppliers | 440/4 | €3,077 | €803 | -€2,274 | -73.9% |
| Taxes, remuneration and social security | 45 | €1,711 | €4,091 | +€2,380 | +139.1% |
| Taxes | 450/3 | €1,711 | €4,091 | +€2,380 | +139.1% |
| Other amounts payable | 47/48 | €13,606 | €9,698 | -€3,908 | -28.7% |
| Accrued charges and deferred income | 492/3 | - | €2,410 | +€2,410 | |
| Non-recurring operating income | 76A | - | €180 | +€180 | |
| Remuneration, social security and pensions | 62 | €3,073 | - | -€3,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,187 | €5,682 | +€495 | +9.5% |
| Other operating charges | 640/8 | €285 | €696 | +€411 | +143.9% |
| Gross operating margin | 9900 | €16,636 | €8,023 | -€8,613 | -51.8% |
| Operating profit (loss) | 9901 | €8,090 | €1,644 | -€6,446 | -79.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €161 | €192 | +€32 | +19.6% |
| Recurring financial charges | 65 | €161 | €192 | +€32 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €7,929 | €1,453 | -€6,477 | -81.7% |
| Income taxes | 67/77 | - | €2,728 | +€2,728 | |
| Profit (loss) for the period | 9904 | €7,929 | -€1,275 | -€9,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,929 | -€1,275 | -€9,205 |
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 7 October 2026 via checked.be.