PARISSE: 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.
PARISSE
Largest movements
- Receivables within one year +€164,243
up €164,243 (+30.9%), from €532,258 to €696,501
of which Trade receivables: +€141,888
- Tangible fixed assets -€39,103
down €39,103 (-36.4%), from €107,514 to €68,411
of which Furniture and vehicles: -€33,645
- Stocks and contracts -€18,068
down €18,068 (-17.6%), from €102,774 to €84,706
- Cash -€17,527
down €17,527 (-55.2%), from €31,727 to €14,200
mainly Receivables within one year (-€164,243) and Contributions, distributions and other (-€97,900)
- Tax, wage and social debts +€94,579
up €94,579 (+165%), from €57,411 to €151,990
of which Remuneration and social security: +€65,749
- Other debts +€74,280
up €74,280 (+160%), from €46,560 to €120,840
- Trade debts -€45,852
down €45,852 (-26.7%), from €171,961 to €126,108
- Debts after one year -€23,008
down €23,008 (-75.6%), from €30,443 to €7,435
- Current portion of long-term debt -€13,867
down €13,867 (-27.7%), from €50,037 to €36,170
- Gross operating margin +€139,256
up €139,256 (+16.2%), from €861,036 to €1.0m
- Staff costs +€68,809
up €68,809 (+8.9%), from €774,390 to €843,199
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.
Derived cash bridge
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 | €817,433 | €903,664 | +€86,231 | +10.5% |
| Fixed assets | 21/28 | €137,317 | €98,214 | -€39,103 | -28.5% |
| Tangible fixed assets | 22/27 | €107,514 | €68,411 | -€39,103 | -36.4% |
| Plant, machinery and equipment | 23 | €1,575 | €943 | -€632 | -40.1% |
| Furniture and vehicles | 24 | €75,385 | €41,740 | -€33,645 | -44.6% |
| Other tangible fixed assets | 26 | €30,554 | €25,728 | -€4,826 | -15.8% |
| Financial fixed assets | 28 | €29,803 | €29,803 | = | 0.0% |
| Current assets | 29/58 | €680,116 | €805,450 | +€125,334 | +18.4% |
| Stocks and contracts in progress | 3 | €102,774 | €84,706 | -€18,068 | -17.6% |
| Stocks | 30/36 | €102,774 | €84,706 | -€18,068 | -17.6% |
| Amounts receivable within one year | 40/41 | €532,258 | €696,501 | +€164,243 | +30.9% |
| Trade receivables | 40 | €407,635 | €549,522 | +€141,888 | +34.8% |
| Other amounts receivable | 41 | €124,623 | €146,979 | +€22,356 | +17.9% |
| Cash at bank and in hand | 54/58 | €31,727 | €14,200 | -€17,527 | -55.2% |
| Deferred charges and accrued income | 490/1 | €13,357 | €10,044 | -€3,314 | -24.8% |
| Total equity and liabilities | 10/49 | €817,433 | €903,664 | +€86,231 | +10.5% |
| Equity | 10/15 | €449,140 | €449,260 | +€119 | 0.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €379,730 | €379,849 | +€119 | 0.0% |
| Amounts payable | 17/49 | €368,293 | €454,404 | +€86,112 | +23.4% |
| Amounts payable after more than one year | 17 | €30,443 | €7,435 | -€23,008 | -75.6% |
| Financial debts | 170/4 | €30,443 | €7,435 | -€23,008 | -75.6% |
| Amounts payable within one year | 42/48 | €337,850 | €446,970 | +€109,120 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €50,037 | €36,170 | -€13,867 | -27.7% |
| Financial debts | 43 | €11,881 | €11,861 | -€20 | -0.2% |
| Credit institutions | 430/8 | €11,881 | €11,861 | -€20 | -0.2% |
| Trade debts | 44 | €171,961 | €126,108 | -€45,852 | -26.7% |
| Suppliers | 440/4 | €171,961 | €126,108 | -€45,852 | -26.7% |
| Taxes, remuneration and social security | 45 | €57,411 | €151,990 | +€94,579 | +165% |
| Taxes | 450/3 | €148 | €28,977 | +€28,829 | +19,515% |
| Remuneration and social security | 454/9 | €57,264 | €123,013 | +€65,749 | +115% |
| Other amounts payable | 47/48 | €46,560 | €120,840 | +€74,280 | +160% |
| Non-recurring operating income | 76A | €14,206 | - | -€14,206 | |
| Remuneration, social security and pensions | 62 | €774,390 | €843,199 | +€68,809 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,006 | €39,103 | +€96 | +0.2% |
| Other operating charges | 640/8 | €5,063 | €4,345 | -€718 | -14.2% |
| Non-recurring operating charges | 66A | €507 | - | -€507 | |
| Gross operating margin | 9900 | €861,036 | €1,000,292 | +€139,256 | +16.2% |
| Operating profit (loss) | 9901 | €42,070 | €113,645 | +€71,575 | +170% |
| Financial income | 75/76B | €5,126 | €61 | -€5,065 | -98.8% |
| Recurring financial income | 75 | €4,713 | €61 | -€4,652 | -98.7% |
| Non-recurring financial income | 76B | €413 | - | -€413 | |
| Financial charges | 65/66B | €8,056 | €6,804 | -€1,251 | -15.5% |
| Recurring financial charges | 65 | €8,056 | €6,804 | -€1,251 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €39,140 | €106,902 | +€67,761 | +173% |
| Income taxes | 67/77 | €15,182 | €8,882 | -€6,300 | -41.5% |
| Profit (loss) for the period | 9904 | €23,958 | €98,019 | +€74,061 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €23,958 | €98,019 | +€74,061 | +309% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.