PARIS PLAGE: 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 PLAGE
Largest movements
- Cash -€12,295
down €12,295 (-13.0%), from €94,296 to €82,001
mainly Investment in fixed assets (net) (-€19,773) and Trade debts (-€8,691)
- Receivables within one year +€7,356
up €7,356 (+24.1%), from €30,552 to €37,908
of which Trade receivables: +€9,459
- Tax, wage and social debts +€10,642
up €10,642 (+16.3%), from €65,368 to €76,010
of which Taxes: +€7,274
- Trade debts -€8,691
down €8,691 (-26.8%), from €32,380 to €23,689
- Debts after one year -€7,193
down €7,193 (-47.2%), from €15,237 to €8,044
- Accrued charges and deferred income +€6,494
up €6,494 (+117%), from €5,553 to €12,046
- Profit (loss) carried forward -€4,810
down €4,810 (-47.5%), from -€10,124 to -€14,934
- Staff costs +€25,401
up €25,401 (+9.6%), from €264,458 to €289,859
- Gross operating margin +€12,086
up €12,086 (+3.9%), from €306,253 to €318,338
- Depreciation +€3,477
up €3,477 (+20.9%), from €16,657 to €20,134
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 | €222,161 | €218,248 | -€3,913 | -1.8% |
| Fixed assets | 21/28 | €87,220 | €86,858 | -€362 | -0.4% |
| Tangible fixed assets | 22/27 | €69,220 | €68,858 | -€362 | -0.5% |
| Plant, machinery and equipment | 23 | €10,186 | €13,958 | +€3,773 | +37.0% |
| Furniture and vehicles | 24 | €27,934 | €19,317 | -€8,617 | -30.8% |
| Other tangible fixed assets | 26 | €31,100 | €35,583 | +€4,483 | +14.4% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €134,941 | €131,390 | -€3,551 | -2.6% |
| Stocks and contracts in progress | 3 | €9,040 | €9,283 | +€242 | +2.7% |
| Stocks | 30/36 | €9,040 | €9,283 | +€242 | +2.7% |
| Amounts receivable within one year | 40/41 | €30,552 | €37,908 | +€7,356 | +24.1% |
| Trade receivables | 40 | - | €9,459 | +€9,459 | |
| Other amounts receivable | 41 | €30,552 | €28,448 | -€2,103 | -6.9% |
| Cash at bank and in hand | 54/58 | €94,296 | €82,001 | -€12,295 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,053 | €2,199 | +€1,146 | +109% |
| Total equity and liabilities | 10/49 | €222,161 | €218,248 | -€3,913 | -1.8% |
| Equity | 10/15 | €96,076 | €91,266 | -€4,810 | -5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,124 | -€14,934 | -€4,810 | -47.5% |
| Amounts payable | 17/49 | €126,085 | €126,982 | +€897 | +0.7% |
| Amounts payable after more than one year | 17 | €15,237 | €8,044 | -€7,193 | -47.2% |
| Financial debts | 170/4 | €15,237 | €8,044 | -€7,193 | -47.2% |
| Amounts payable within one year | 42/48 | €105,296 | €106,891 | +€1,596 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,547 | €7,193 | -€355 | -4.7% |
| Trade debts | 44 | €32,380 | €23,689 | -€8,691 | -26.8% |
| Suppliers | 440/4 | €32,380 | €23,689 | -€8,691 | -26.8% |
| Taxes, remuneration and social security | 45 | €65,368 | €76,010 | +€10,642 | +16.3% |
| Taxes | 450/3 | €22,716 | €29,990 | +€7,274 | +32.0% |
| Remuneration and social security | 454/9 | €42,652 | €46,020 | +€3,368 | +7.9% |
| Accrued charges and deferred income | 492/3 | €5,553 | €12,046 | +€6,494 | +117% |
| Remuneration, social security and pensions | 62 | €264,458 | €289,859 | +€25,401 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,657 | €20,134 | +€3,477 | +20.9% |
| Other operating charges | 640/8 | €9,983 | €12,166 | +€2,183 | +21.9% |
| Non-recurring operating charges | 66A | - | €233 | +€233 | |
| Gross operating margin | 9900 | €306,253 | €318,338 | +€12,086 | +3.9% |
| Operating profit (loss) | 9901 | €15,154 | -€4,055 | -€19,208 | |
| Financial income | 75/76B | €1,925 | €2,000 | +€75 | +3.9% |
| Recurring financial income | 75 | €1,925 | €2,000 | +€75 | +3.9% |
| Financial charges | 65/66B | €2,719 | €2,066 | -€654 | -24.0% |
| Recurring financial charges | 65 | €2,719 | €2,066 | -€654 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €14,360 | -€4,120 | -€18,480 | |
| Income taxes | 67/77 | €132 | €689 | +€558 | +424% |
| Profit (loss) for the period | 9904 | €14,228 | -€4,810 | -€19,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,228 | -€4,810 | -€19,038 |
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 27 October 2026 via checked.be.