PARISMA: 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.
What changed
PARISMA
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€66,241
2024 · -€87,121+€153,362
Equity
€335,656
2024 · €120,052+€215,604
Cash
€561,953
2024 · €561,383+€570
Balance sheet total
€1.6m
2024 · €1.6m+€9,775
Largest movements
Assets
- Receivables within one year +€41,486
up €41,486 (+4.7%), from €892,065 to €933,551
of which Trade receivables: +€233,351
- Deferred charges and accrued income -€29,992
down €29,992 (-78.2%), from €38,370 to €8,378
Equity and liabilities
- Trade debts -€388,702
down €388,702 (-32.6%), from €1.2m to €804,785
of which Suppliers: -€294,323
- Profit (loss) carried forward +€215,604
up €215,604 (+219.9%), from €98,052 to €313,656
- Other debts +€147,196
up €147,196 (+207.8%), from €70,824 to €218,020
- Tax, wage and social debts +€37,737
up €37,737 (+31.5%), from €119,741 to €157,477
of which Taxes: +€46,520
Income statement
- Gross operating margin +€162,148
up €162,148 (+10.9%), from €1.5m to €1.6m
- Staff costs -€37,005
down €37,005 (-2.4%), from €1.6m to €1.5m
- Taxes +€31,410
new in 2025: €31,410
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.
Result 2024
-€87,121
Gross operating margin
+€162,148
Staff costs
+€37,005
Depreciation
+€288
Other operating charges
+€126
Other operating items
-€7,550
Financial income
+€3,278
Financial charges
-€10,523
Taxes
-€31,410
Result 2025
€66,241
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.
From operations
-€127,769
Investment
-€18,798
Financing
+€147,136
Cash 2024
€561,383
From operations (derived)
-€127,769
Net result for the year
+€66,241
Depreciation
+€13,642
Stocks and contracts
+€7,445
Receivables within one year
-€41,486
Deferred charges and accrued income
+€29,992
Trade debts
-€388,702
Tax, wage and social debts
+€37,737
Advances received
+€167
Other debts
+€147,196
Investment (derived)
-€18,798
Investment in fixed assets (net)
-€18,798
Financing
+€147,136
Current portion of long-term debt
-€2,228
Contributions, distributions and other
+€149,364
Cash 2025
€561,953
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,586,905 | €1,596,680 | +€9,775 | +0.6% |
| Fixed assets | 21/28 | €34,745 | €39,900 | +€5,155 | +14.8% |
| Tangible fixed assets | 22/27 | €34,745 | €39,900 | +€5,155 | +14.8% |
| Land and buildings | 22 | €6,209 | €4,488 | -€1,721 | -27.7% |
| Plant, machinery and equipment | 23 | €17,665 | €25,823 | +€8,158 | +46.2% |
| Furniture and vehicles | 24 | €10,871 | €9,589 | -€1,282 | -11.8% |
| Current assets | 29/58 | €1,552,160 | €1,556,779 | +€4,620 | +0.3% |
| Stocks and contracts in progress | 3 | €60,341 | €52,897 | -€7,445 | -12.3% |
| Stocks | 30/36 | €60,341 | €52,897 | -€7,445 | -12.3% |
| Amounts receivable within one year | 40/41 | €892,065 | €933,551 | +€41,486 | +4.7% |
| Trade receivables | 40 | €142,545 | €375,897 | +€233,351 | +163.7% |
| Other amounts receivable | 41 | €749,520 | €557,655 | -€191,865 | -25.6% |
| Cash at bank and in hand | 54/58 | €561,383 | €561,953 | +€570 | +0.1% |
| Deferred charges and accrued income | 490/1 | €38,370 | €8,378 | -€29,992 | -78.2% |
| Total equity and liabilities | 10/49 | €1,586,905 | €1,596,680 | +€9,775 | +0.6% |
| Equity | 10/15 | €120,052 | €335,656 | +€215,604 | +179.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €98,052 | €313,656 | +€215,604 | +219.9% |
| Amounts payable | 17/49 | €1,466,853 | €1,261,023 | -€205,829 | -14.0% |
| Amounts payable within one year | 42/48 | €1,466,853 | €1,261,023 | -€205,829 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €47,445 | €45,217 | -€2,228 | -4.7% |
| Trade debts | 44 | €1,193,487 | €804,785 | -€388,702 | -32.6% |
| Suppliers | 440/4 | €1,099,108 | €804,785 | -€294,323 | -26.8% |
| Bills of exchange payable | 441 | €94,379 | - | -€94,379 | |
| Advances received on contracts in progress | 46 | €35,356 | €35,523 | +€167 | +0.5% |
| Taxes, remuneration and social security | 45 | €119,741 | €157,477 | +€37,737 | +31.5% |
| Taxes | 450/3 | €15,518 | €62,038 | +€46,520 | +299.8% |
| Remuneration and social security | 454/9 | €104,223 | €95,439 | -€8,783 | -8.4% |
| Other amounts payable | 47/48 | €70,824 | €218,020 | +€147,196 | +207.8% |
| Remuneration, social security and pensions | 62 | €1,553,996 | €1,516,991 | -€37,005 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,930 | €13,642 | -€288 | -2.1% |
| Other operating charges | 640/8 | €1,393 | €1,267 | -€126 | -9.0% |
| Non-recurring operating charges | 66A | - | €7,550 | +€7,550 | |
| Gross operating margin | 9900 | €1,482,869 | €1,645,016 | +€162,148 | +10.9% |
| Operating profit (loss) | 9901 | -€86,450 | €105,567 | +€192,017 | |
| Financial income | 75/76B | €10,821 | €14,098 | +€3,278 | +30.3% |
| Recurring financial income | 75 | €10,821 | €14,098 | +€3,278 | +30.3% |
| Financial charges | 65/66B | €11,492 | €22,014 | +€10,523 | +91.6% |
| Recurring financial charges | 65 | €11,492 | €22,014 | +€10,523 | +91.6% |
| Profit (loss) for the period before taxes | 9903 | -€87,121 | €97,651 | +€184,772 | |
| Income taxes | 67/77 | - | €31,410 | +€31,410 | |
| Profit (loss) for the period | 9904 | -€87,121 | €66,241 | +€153,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,121 | €66,241 | +€153,362 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.