PARITA: 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.
PARITA
Largest movements
- Tangible fixed assets -€10,331
down €10,331 (-4.5%), from €230,737 to €220,406
of which Land and buildings: -€11,524
- Other debts -€9,119
down €9,119 (-17.5%), from €52,140 to €43,020
- Debts after one year -€8,395
down €8,395 (-4.9%), from €170,137 to €161,742
- Profit (loss) carried forward +€5,380
up €5,380 (+39.9%), from -€13,496 to -€8,116
- Gross operating margin +€7,672
up €7,672 (+51.3%), from €14,970 to €22,642
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 | €237,152 | €225,129 | -€12,024 | -5.1% |
| Fixed assets | 21/28 | €230,737 | €220,406 | -€10,331 | -4.5% |
| Tangible fixed assets | 22/27 | €230,737 | €220,406 | -€10,331 | -4.5% |
| Land and buildings | 22 | €230,139 | €218,615 | -€11,524 | -5.0% |
| Plant, machinery and equipment | 23 | €598 | €1,791 | +€1,193 | +199.6% |
| Current assets | 29/58 | €6,416 | €4,723 | -€1,693 | -26.4% |
| Amounts receivable within one year | 40/41 | €1,500 | €0 | -€1,500 | -100.0% |
| Trade receivables | 40 | €1,500 | €0 | -€1,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,606 | €4,723 | +€117 | +2.5% |
| Deferred charges and accrued income | 490/1 | €310 | €0 | -€310 | -100.0% |
| Total equity and liabilities | 10/49 | €237,152 | €225,129 | -€12,024 | -5.1% |
| Equity | 10/15 | €6,504 | €11,884 | +€5,380 | +82.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,496 | -€8,116 | +€5,380 | +39.9% |
| Amounts payable | 17/49 | €230,648 | €213,245 | -€17,403 | -7.5% |
| Amounts payable after more than one year | 17 | €170,137 | €161,742 | -€8,395 | -4.9% |
| Financial debts | 170/4 | €170,137 | €161,742 | -€8,395 | -4.9% |
| Amounts payable within one year | 42/48 | €60,511 | €51,503 | -€9,008 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €8,207 | €8,395 | +€188 | +2.3% |
| Trade debts | 44 | €165 | €88 | -€77 | -46.8% |
| Suppliers | 440/4 | €165 | €88 | -€77 | -46.8% |
| Other amounts payable | 47/48 | €52,140 | €43,020 | -€9,119 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,748 | €11,841 | +€94 | +0.8% |
| Other operating charges | 640/8 | €1,218 | €1,267 | +€50 | +4.1% |
| Gross operating margin | 9900 | €14,970 | €22,642 | +€7,672 | +51.3% |
| Operating profit (loss) | 9901 | €2,004 | €9,533 | +€7,529 | +375.6% |
| Financial charges | 65/66B | €4,281 | €4,154 | -€128 | -3.0% |
| Recurring financial charges | 65 | €4,281 | €4,154 | -€128 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,277 | €5,380 | +€7,656 | |
| Profit (loss) for the period | 9904 | -€2,277 | €5,380 | +€7,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,277 | €5,380 | +€7,656 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.