PARISCO: 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.
PARISCO
Largest movements
- Cash +€22,787
up €22,787 (+626.0%), from €3,640 to €26,427
mainly Net result for the year (+€32,729) and Depreciation (+€9,785)
- Receivables within one year +€15,130
up €15,130 (+127.7%), from €11,847 to €26,977
of which Other amounts receivable: +€8,929
- Tangible fixed assets -€9,785
down €9,785 (-65.9%), from €14,840 to €5,055
of which Furniture and vehicles: -€8,832
- Reserves +€31,890
up €31,890 (+41.9%), from €76,200 to €108,090
- Current portion of long-term debt -€2,444
down €2,444 (-66.4%), from €3,683 to €1,239
- Tax, wage and social debts -€2,287
down €2,287 (-41.0%), from €5,572 to €3,285
of which Taxes: -€2,287
- Trade debts +€1,535
up €1,535 (+7.9%), from €19,482 to €21,017
- Gross operating margin +€57,635
up €57,635, from -€8,457 to €49,178
- Taxes +€5,338
up €5,338 (+1190.6%), from €448 to €5,786
- Depreciation -€3,458
down €3,458 (-26.1%), from €13,243 to €9,785
- Financial charges +€2,116
up €2,116 (+381.2%), from €555 to €2,671
- Financial income +€653
up €653 (+23.7%), from €2,756 to €3,409
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 | €125,118 | €153,411 | +€28,293 | +22.6% |
| Fixed assets | 21/28 | €14,840 | €5,055 | -€9,785 | -65.9% |
| Tangible fixed assets | 22/27 | €14,840 | €5,055 | -€9,785 | -65.9% |
| Plant, machinery and equipment | 23 | €1,844 | €891 | -€953 | -51.7% |
| Furniture and vehicles | 24 | €12,996 | €4,164 | -€8,832 | -68.0% |
| Current assets | 29/58 | €110,277 | €148,356 | +€38,079 | +34.5% |
| Amounts receivable after more than one year | 29 | €91,500 | €91,500 | = | 0.0% |
| Other amounts receivable | 291 | €91,500 | €91,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,847 | €26,977 | +€15,130 | +127.7% |
| Trade receivables | 40 | €7,210 | €13,411 | +€6,201 | +86.0% |
| Other amounts receivable | 41 | €4,637 | €13,566 | +€8,929 | +192.6% |
| Cash at bank and in hand | 54/58 | €3,640 | €26,427 | +€22,787 | +626.0% |
| Deferred charges and accrued income | 490/1 | €3,290 | €3,451 | +€161 | +4.9% |
| Total equity and liabilities | 10/49 | €125,118 | €153,411 | +€28,293 | +22.6% |
| Equity | 10/15 | €95,141 | €127,037 | +€31,896 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,200 | €108,090 | +€31,890 | +41.9% |
| Distributable reserves | 133 | €76,200 | €108,090 | +€31,890 | +41.9% |
| Profit (loss) carried forward | 14 | €341 | €347 | +€6 | +1.7% |
| Amounts payable | 17/49 | €29,976 | €26,374 | -€3,602 | -12.0% |
| Amounts payable after more than one year | 17 | €1,239 | - | -€1,239 | |
| Financial debts | 170/4 | €1,239 | - | -€1,239 | |
| Amounts payable within one year | 42/48 | €28,738 | €26,374 | -€2,364 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €3,683 | €1,239 | -€2,444 | -66.4% |
| Trade debts | 44 | €19,482 | €21,017 | +€1,535 | +7.9% |
| Suppliers | 440/4 | €19,482 | €21,017 | +€1,535 | +7.9% |
| Taxes, remuneration and social security | 45 | €5,572 | €3,285 | -€2,287 | -41.0% |
| Taxes | 450/3 | €3,072 | €785 | -€2,287 | -74.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,243 | €9,785 | -€3,458 | -26.1% |
| Other operating charges | 640/8 | €1,817 | €1,616 | -€201 | -11.1% |
| Gross operating margin | 9900 | -€8,457 | €49,178 | +€57,635 | |
| Operating profit (loss) | 9901 | -€23,518 | €37,776 | +€61,294 | |
| Financial income | 75/76B | €2,756 | €3,409 | +€653 | +23.7% |
| Recurring financial income | 75 | €2,756 | €3,409 | +€653 | +23.7% |
| Financial charges | 65/66B | €555 | €2,671 | +€2,116 | +381.2% |
| Recurring financial charges | 65 | €555 | €2,671 | +€2,116 | +381.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,317 | €38,515 | +€59,832 | |
| Income taxes | 67/77 | €448 | €5,786 | +€5,338 | +1190.6% |
| Profit (loss) for the period | 9904 | -€21,765 | €32,729 | +€54,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,765 | €32,729 | +€54,494 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.