PARJAN DIAM: 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.
PARJAN DIAM
Largest movements
- Receivables within one year -€686,246
down €686,246 (-99.9%), from €687,180 to €934
of which Trade receivables: -€686,856
- Stocks and contracts -€18,069
down €18,069 (-15.4%), from €116,974 to €98,905
- Trade debts -€677,530
down €677,530 (-98.9%), from €685,292 to €7,762
- Reserves -€35,366
down €35,366 (-69.3%), from €51,048 to €15,681
of which Distributable reserves: -€35,366
- Gross operating margin -€12,975
down €12,975 (-172.0%), from -€7,542 to -€20,517
- Taxes +€3,721
up €3,721, from -€22 to €3,699
- Financial charges +€2,742
up €2,742 (+8.4%), from €32,726 to €35,468
- Other operating charges +€491
up €491 (+69.7%), from €704 to €1,195
- Financial income -€238
down €238 (-0.7%), from €32,520 to €32,282
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €850,904 | €139,422 | -€711,482 | -83.6% |
| Fixed assets | 21/28 | €40,721 | €33,951 | -€6,771 | -16.6% |
| Tangible fixed assets | 22/27 | €40,721 | €33,951 | -€6,771 | -16.6% |
| Plant, machinery and equipment | 23 | €17,323 | €16,323 | -€1,000 | -5.8% |
| Furniture and vehicles | 24 | €23,398 | €17,627 | -€5,771 | -24.7% |
| Current assets | 29/58 | €810,183 | €105,471 | -€704,712 | -87.0% |
| Stocks and contracts in progress | 3 | €116,974 | €98,905 | -€18,069 | -15.4% |
| Stocks | 30/36 | €116,974 | €98,905 | -€18,069 | -15.4% |
| Amounts receivable within one year | 40/41 | €687,180 | €934 | -€686,246 | -99.9% |
| Trade receivables | 40 | €686,856 | - | -€686,856 | |
| Other amounts receivable | 41 | €325 | €934 | +€609 | +187.6% |
| Cash at bank and in hand | 54/58 | €3,960 | €2,897 | -€1,063 | -26.8% |
| Deferred charges and accrued income | 490/1 | €2,068 | €2,735 | +€667 | +32.2% |
| Total equity and liabilities | 10/49 | €850,904 | €139,422 | -€711,482 | -83.6% |
| Equity | 10/15 | €63,448 | €28,081 | -€35,366 | -55.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,048 | €15,681 | -€35,366 | -69.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,188 | €13,821 | -€35,366 | -71.9% |
| Amounts payable | 17/49 | €787,456 | €111,341 | -€676,116 | -85.9% |
| Amounts payable after more than one year | 17 | €60,941 | €60,941 | = | 0.0% |
| Financial debts | 170/4 | €60,941 | €60,941 | = | 0.0% |
| Amounts payable within one year | 42/48 | €726,515 | €50,399 | -€676,116 | -93.1% |
| Trade debts | 44 | €685,292 | €7,762 | -€677,530 | -98.9% |
| Suppliers | 440/4 | €685,292 | €7,762 | -€677,530 | -98.9% |
| Taxes, remuneration and social security | 45 | €7,063 | €3,699 | -€3,365 | -47.6% |
| Taxes | 450/3 | €7,063 | €3,699 | -€3,365 | -47.6% |
| Other amounts payable | 47/48 | €34,160 | €38,938 | +€4,778 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,771 | €6,771 | = | 0.0% |
| Other operating charges | 640/8 | €704 | €1,195 | +€491 | +69.7% |
| Gross operating margin | 9900 | -€7,542 | -€20,517 | -€12,975 | -172.0% |
| Operating profit (loss) | 9901 | -€15,017 | -€28,483 | -€13,466 | -89.7% |
| Financial income | 75/76B | €32,520 | €32,282 | -€238 | -0.7% |
| Recurring financial income | 75 | €32,520 | €32,282 | -€238 | -0.7% |
| Financial charges | 65/66B | €32,726 | €35,468 | +€2,742 | +8.4% |
| Recurring financial charges | 65 | €32,726 | €35,468 | +€2,742 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,222 | -€31,668 | -€16,446 | -108.0% |
| Income taxes | 67/77 | -€22 | €3,699 | +€3,721 | |
| Profit (loss) for the period | 9904 | -€15,200 | -€35,366 | -€20,167 | -132.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,200 | -€35,366 | -€20,167 | -132.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.