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
- Tangible fixed assets +€12,730
up €12,730 (+20.2%), from €63,032 to €75,762
of which Plant, machinery and equipment: +€21,074
- Stocks and contracts +€6,350
up €6,350 (+9.8%), from €64,880 to €71,230
- Cash -€2,378
down €2,378 (-10.9%), from €21,741 to €19,363
mainly Investment in fixed assets (net) (-€27,016) and Stocks and contracts (-€6,350)
- Reserves +€10,000
up €10,000 (+12.0%), from €83,360 to €93,360
of which Distributable reserves: +€10,000
- Accrued charges and deferred income +€4,680
new in 2024: €4,680
- Other debts +€3,000
up €3,000 (+30.0%), from €10,000 to €13,000
- Gross operating margin +€10,745
up €10,745 (+38.7%), from €27,769 to €38,514
- Depreciation +€3,956
up €3,956 (+38.3%), from €10,330 to €14,286
- Other operating charges -€1,120
down €1,120 (-61.4%), from €1,825 to €705
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.
Cash bridge derived
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 | €155,010 | €172,061 | +€17,051 | +11.0% |
| Fixed assets | 21/28 | €63,032 | €75,762 | +€12,730 | +20.2% |
| Tangible fixed assets | 22/27 | €63,032 | €75,762 | +€12,730 | +20.2% |
| Plant, machinery and equipment | 23 | €12,410 | €33,484 | +€21,074 | +169.8% |
| Furniture and vehicles | 24 | €50,622 | €42,278 | -€8,344 | -16.5% |
| Current assets | 29/58 | €91,978 | €96,299 | +€4,321 | +4.7% |
| Stocks and contracts in progress | 3 | €64,880 | €71,230 | +€6,350 | +9.8% |
| Stocks | 30/36 | €64,880 | €71,230 | +€6,350 | +9.8% |
| Amounts receivable within one year | 40/41 | €3,326 | €3,750 | +€424 | +12.7% |
| Other amounts receivable | 41 | €3,326 | €3,750 | +€424 | +12.7% |
| Cash at bank and in hand | 54/58 | €21,741 | €19,363 | -€2,378 | -10.9% |
| Deferred charges and accrued income | 490/1 | €2,031 | €1,956 | -€75 | -3.7% |
| Total equity and liabilities | 10/49 | €155,010 | €172,061 | +€17,051 | +11.0% |
| Equity | 10/15 | €136,232 | €146,282 | +€10,050 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,360 | €93,360 | +€10,000 | +12.0% |
| 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 | €81,500 | €91,500 | +€10,000 | +12.3% |
| Profit (loss) carried forward | 14 | €34,272 | €34,322 | +€50 | +0.1% |
| Amounts payable | 17/49 | €18,778 | €25,779 | +€7,001 | +37.3% |
| Amounts payable within one year | 42/48 | €18,778 | €21,099 | +€2,321 | +12.4% |
| Trade debts | 44 | €1,878 | €2,914 | +€1,036 | +55.2% |
| Suppliers | 440/4 | €1,878 | €2,914 | +€1,036 | +55.2% |
| Taxes, remuneration and social security | 45 | €6,900 | €5,185 | -€1,715 | -24.9% |
| Taxes | 450/3 | €6,900 | €5,185 | -€1,715 | -24.9% |
| Other amounts payable | 47/48 | €10,000 | €13,000 | +€3,000 | +30.0% |
| Accrued charges and deferred income | 492/3 | - | €4,680 | +€4,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,330 | €14,286 | +€3,956 | +38.3% |
| Other operating charges | 640/8 | €1,825 | €705 | -€1,120 | -61.4% |
| Gross operating margin | 9900 | €27,769 | €38,514 | +€10,745 | +38.7% |
| Operating profit (loss) | 9901 | €15,614 | €23,523 | +€7,909 | +50.7% |
| Financial income | 75/76B | €168 | €173 | +€5 | +3.0% |
| Recurring financial income | 75 | €168 | €173 | +€5 | +3.0% |
| Financial charges | 65/66B | €1,187 | €860 | -€327 | -27.5% |
| Recurring financial charges | 65 | €1,187 | €860 | -€327 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €14,595 | €22,836 | +€8,241 | +56.5% |
| Income taxes | 67/77 | €7,647 | €7,786 | +€139 | +1.8% |
| Profit (loss) for the period | 9904 | €6,948 | €15,050 | +€8,102 | +116.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,948 | €15,050 | +€8,102 | +116.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.