PARITY: 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.
PARITY
Largest movements
- Receivables within one year +€34,417
up €34,417 (+49.9%), from €68,973 to €103,390
- Cash +€21,123
up €21,123 (+77.1%), from €27,384 to €48,507
mainly Net result for the year (+€149,322) and Tax, wage and social debts (+€55,540)
- Tax, wage and social debts +€55,540
up €55,540 (+72.4%), from €76,757 to €132,297
- Gross operating margin +€33,964
up €33,964 (+20.8%), from €163,589 to €197,553
- Taxes +€8,678
up €8,678 (+18.9%), from €46,013 to €54,691
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 | €96,357 | €151,897 | +€55,540 | +57.6% |
| Current assets | 29/58 | €96,357 | €151,897 | +€55,540 | +57.6% |
| Amounts receivable within one year | 40/41 | €68,973 | €103,390 | +€34,417 | +49.9% |
| Other amounts receivable | 41 | €68,973 | €103,390 | +€34,417 | +49.9% |
| Cash at bank and in hand | 54/58 | €27,384 | €48,507 | +€21,123 | +77.1% |
| Total equity and liabilities | 10/49 | €96,357 | €151,897 | +€55,540 | +57.6% |
| Equity | 10/15 | €19,600 | €19,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €76,757 | €132,297 | +€55,540 | +72.4% |
| Amounts payable within one year | 42/48 | €76,757 | €132,297 | +€55,540 | +72.4% |
| Taxes, remuneration and social security | 45 | €76,757 | €132,297 | +€55,540 | +72.4% |
| Taxes | 450/3 | €76,757 | €132,297 | +€55,540 | +72.4% |
| Other operating charges | 640/8 | €800 | €400 | -€400 | -50.0% |
| Gross operating margin | 9900 | €163,589 | €197,553 | +€33,964 | +20.8% |
| Operating profit (loss) | 9901 | €162,789 | €197,153 | +€34,364 | +21.1% |
| Financial income | 75/76B | €5,511 | €7,136 | +€1,625 | +29.5% |
| Recurring financial income | 75 | €5,511 | €7,136 | +€1,625 | +29.5% |
| Financial charges | 65/66B | €363 | €276 | -€87 | -24.0% |
| Recurring financial charges | 65 | €363 | €276 | -€87 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €167,937 | €204,013 | +€36,076 | +21.5% |
| Income taxes | 67/77 | €46,013 | €54,691 | +€8,678 | +18.9% |
| Profit (loss) for the period | 9904 | €121,924 | €149,322 | +€27,398 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,924 | €149,322 | +€27,398 | +22.5% |
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 9 October 2026 via checked.be.