PARISA: 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.
PARISA
Largest movements
- Receivables within one year +€81,291
up €81,291 (+19.8%), from €410,049 to €491,341
of which Trade receivables: +€81,327
- Tangible fixed assets +€6,724
up €6,724 (+6.2%), from €108,820 to €115,544
of which Furniture and vehicles: +€8,269
- Reserves +€35,255
up €35,255 (+11.3%), from €311,787 to €347,042
of which Distributable reserves: +€35,255
- Trade debts +€18,806
up €18,806 (+51.7%), from €36,390 to €55,196
- Debts after one year +€16,986
up €16,986 (+86.5%), from €19,627 to €36,613
- Current portion of long-term debt +€6,476
up €6,476 (+37.5%), from €17,258 to €23,734
- Other operating charges -€43,992
down €43,992 (-95.6%), from €45,999 to €2,008
- Gross operating margin -€34,924
down €34,924 (-27.6%), from €126,524 to €91,599
- Write-downs +€23,080
no longer reported in 2025 (was -€23,080)
- Depreciation -€7,766
down €7,766 (-17.8%), from €43,689 to €35,923
- Financial charges -€4,353
down €4,353 (-54.1%), from €8,048 to €3,695
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 | €540,871 | €622,694 | +€81,823 | +15.1% |
| Fixed assets | 21/28 | €108,820 | €115,544 | +€6,724 | +6.2% |
| Tangible fixed assets | 22/27 | €108,820 | €115,544 | +€6,724 | +6.2% |
| Land and buildings | 22 | €30,909 | €29,364 | -€1,545 | -5.0% |
| Furniture and vehicles | 24 | €77,911 | €86,180 | +€8,269 | +10.6% |
| Current assets | 29/58 | €432,051 | €507,149 | +€75,099 | +17.4% |
| Amounts receivable within one year | 40/41 | €410,049 | €491,341 | +€81,291 | +19.8% |
| Trade receivables | 40 | €410,014 | €491,341 | +€81,327 | +19.8% |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €3,012 | €1,744 | -€1,268 | -42.1% |
| Deferred charges and accrued income | 490/1 | €18,990 | €14,065 | -€4,925 | -25.9% |
| Total equity and liabilities | 10/49 | €540,871 | €622,694 | +€81,823 | +15.1% |
| Equity | 10/15 | €330,387 | €365,642 | +€35,255 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €311,787 | €347,042 | +€35,255 | +11.3% |
| 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 | €309,927 | €345,182 | +€35,255 | +11.4% |
| Amounts payable | 17/49 | €210,484 | €257,051 | +€46,567 | +22.1% |
| Amounts payable after more than one year | 17 | €19,627 | €36,613 | +€16,986 | +86.5% |
| Financial debts | 170/4 | €19,627 | €36,613 | +€16,986 | +86.5% |
| Amounts payable within one year | 42/48 | €190,638 | €220,438 | +€29,800 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €17,258 | €23,734 | +€6,476 | +37.5% |
| Financial debts | 43 | €22 | €35 | +€14 | +62.8% |
| Credit institutions | 430/8 | €22 | €35 | +€14 | +62.8% |
| Trade debts | 44 | €36,390 | €55,196 | +€18,806 | +51.7% |
| Suppliers | 440/4 | €36,390 | €55,196 | +€18,806 | +51.7% |
| Taxes, remuneration and social security | 45 | €35,145 | €35,715 | +€570 | +1.6% |
| Taxes | 450/3 | €35,145 | €35,715 | +€570 | +1.6% |
| Other amounts payable | 47/48 | €101,824 | €105,758 | +€3,934 | +3.9% |
| Accrued charges and deferred income | 492/3 | €218 | - | -€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,689 | €35,923 | -€7,766 | -17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€23,080 | - | +€23,080 | |
| Other operating charges | 640/8 | €45,999 | €2,008 | -€43,992 | -95.6% |
| Non-recurring operating charges | 66A | - | €1,988 | +€1,988 | |
| Gross operating margin | 9900 | €126,524 | €91,599 | -€34,924 | -27.6% |
| Operating profit (loss) | 9901 | €59,916 | €51,681 | -€8,235 | -13.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -25.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -25.0% |
| Financial charges | 65/66B | €8,048 | €3,695 | -€4,353 | -54.1% |
| Recurring financial charges | 65 | €8,048 | €3,695 | -€4,353 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €51,868 | €47,986 | -€3,882 | -7.5% |
| Income taxes | 67/77 | €16,379 | €12,731 | -€3,648 | -22.3% |
| Profit (loss) for the period | 9904 | €35,489 | €35,255 | -€233 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,489 | €35,255 | -€233 | -0.7% |
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 30 September 2026 via checked.be.