PARIVAGRI: 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.
PARIVAGRI
Largest movements
- Cash +€145,337
up €145,337 (+1,989%), from €7,309 to €152,645
mainly Net result for the year (+€157,988) and Depreciation (+€84,075)
- Receivables within one year +€43,499
up €43,499 (+29.1%), from €149,302 to €192,801
of which Trade receivables: +€43,535
- Tangible fixed assets -€39,566
down €39,566 (-8.2%), from €483,527 to €443,961
of which Plant, machinery and equipment: -€41,834
- Reserves +€328,432
up €328,432 (+17,658%), from €1,860 to €330,292
of which Distributable reserves: +€280,533
- Profit (loss) carried forward -€170,444
no longer reported in 2025 (was €170,444)
- Debts after one year -€30,143
down €30,143 (-9.8%), from €307,428 to €277,285
of which Financial debts: -€30,143
- Provisions +€15,966
new in 2025: €15,966
- Financial income +€62,527
up €62,527 (+1,199%), from €5,216 to €67,743
of which Non-recurring financial income: +€63,931
- Gross operating margin +€32,548
up €32,548 (+16.3%), from €200,277 to €232,825
- Taxes +€16,215
up €16,215 (+77.0%), from €21,053 to €37,268
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 | €642,341 | €791,544 | +€149,203 | +23.2% |
| Fixed assets | 21/28 | €483,527 | €443,961 | -€39,566 | -8.2% |
| Tangible fixed assets | 22/27 | €483,527 | €443,961 | -€39,566 | -8.2% |
| Land and buildings | 22 | €125,089 | €131,383 | +€6,295 | +5.0% |
| Plant, machinery and equipment | 23 | €340,947 | €299,112 | -€41,834 | -12.3% |
| Furniture and vehicles | 24 | €17,492 | €13,465 | -€4,026 | -23.0% |
| Current assets | 29/58 | €158,814 | €347,583 | +€188,769 | +119% |
| Amounts receivable within one year | 40/41 | €149,302 | €192,801 | +€43,499 | +29.1% |
| Trade receivables | 40 | €149,266 | €192,801 | +€43,535 | +29.2% |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €7,309 | €152,645 | +€145,337 | +1,989% |
| Deferred charges and accrued income | 490/1 | €2,204 | €2,138 | -€66 | -3.0% |
| Total equity and liabilities | 10/49 | €642,341 | €791,544 | +€149,203 | +23.2% |
| Equity | 10/15 | €205,204 | €361,892 | +€156,688 | +76.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €330,292 | +€328,432 | +17,658% |
| Tax-exempt reserves | 132 | - | €47,899 | +€47,899 | |
| Distributable reserves | 133 | €1,860 | €282,393 | +€280,533 | +15,082% |
| Profit (loss) carried forward | 14 | €170,444 | - | -€170,444 | |
| Investment grants | 15 | €14,300 | €13,000 | -€1,300 | -9.1% |
| Provisions and deferred taxes | 16 | - | €15,966 | +€15,966 | |
| Deferred taxes | 168 | - | €15,966 | +€15,966 | |
| Amounts payable | 17/49 | €437,137 | €413,686 | -€23,451 | -5.4% |
| Amounts payable after more than one year | 17 | €307,428 | €277,285 | -€30,143 | -9.8% |
| Financial debts | 170/4 | €127,428 | €97,285 | -€30,143 | -23.7% |
| Other amounts payable | 178/9 | €180,000 | €180,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,709 | €136,401 | +€6,692 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €30,143 | €30,143 | = | 0.0% |
| Trade debts | 44 | €1,534 | €6,521 | +€4,988 | +325% |
| Suppliers | 440/4 | €1,534 | €6,521 | +€4,988 | +325% |
| Taxes, remuneration and social security | 45 | €24,667 | €26,402 | +€1,734 | +7.0% |
| Taxes | 450/3 | €24,167 | €25,902 | +€1,734 | +7.2% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €73,365 | €73,335 | -€30 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,921 | €84,075 | +€1,153 | +1.4% |
| Other operating charges | 640/8 | €1,117 | €1,227 | +€109 | +9.8% |
| Gross operating margin | 9900 | €200,277 | €232,825 | +€32,548 | +16.3% |
| Operating profit (loss) | 9901 | €116,238 | €147,524 | +€31,286 | +26.9% |
| Financial income | 75/76B | €5,216 | €67,743 | +€62,527 | +1,199% |
| Recurring financial income | 75 | €2,704 | €1,300 | -€1,404 | -51.9% |
| Non-recurring financial income | 76B | €2,512 | €66,443 | +€63,931 | +2,545% |
| Financial charges | 65/66B | €5,149 | €4,044 | -€1,105 | -21.5% |
| Recurring financial charges | 65 | €5,149 | €4,044 | -€1,105 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €116,305 | €211,222 | +€94,917 | +81.6% |
| Transfer from deferred taxes | 780 | - | €644 | +€644 | |
| Transfer to deferred taxes | 680 | - | €16,611 | +€16,611 | |
| Income taxes | 67/77 | €21,053 | €37,268 | +€16,215 | +77.0% |
| Profit (loss) for the period | 9904 | €95,252 | €157,988 | +€62,736 | +65.9% |
| Transfer from tax-exempt reserves | 789 | - | €1,932 | +€1,932 | |
| Transfer to tax-exempt reserves | 689 | - | €49,832 | +€49,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €95,252 | €110,088 | +€14,837 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.