PARK D: 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.
PARK D
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1.1m
up €1.1m (+64.9%), from €1.6m to €2.7m
- Short-term financial debts -€910,690
down €910,690 (-21.7%), from €4.2m to €3.3m
- Profit (loss) carried forward -€237,203
down €237,203 (-66.1%), from -€359,053 to -€596,255
- Financial charges +€58,109
up €58,109 (+19.6%), from €295,762 to €353,870
- Gross operating margin +€16,651
up €16,651 (+8.4%), from €197,527 to €214,178
- Other operating charges +€3,558
up €3,558 (+15.3%), from €23,267 to €26,825
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 | €8,640,519 | €8,553,544 | -€86,976 | -1.0% |
| Fixed assets | 21/28 | €8,333,068 | €8,262,382 | -€70,686 | -0.8% |
| Tangible fixed assets | 22/27 | €2,859,123 | €2,788,437 | -€70,686 | -2.5% |
| Land and buildings | 22 | €2,843,812 | €2,773,585 | -€70,227 | -2.5% |
| Other tangible fixed assets | 26 | €15,311 | €14,852 | -€459 | -3.0% |
| Financial fixed assets | 28 | €5,473,946 | €5,473,946 | = | 0.0% |
| Current assets | 29/58 | €307,451 | €291,161 | -€16,289 | -5.3% |
| Amounts receivable within one year | 40/41 | €265,236 | €268,550 | +€3,314 | +1.2% |
| Trade receivables | 40 | €265,192 | €267,844 | +€2,652 | +1.0% |
| Other amounts receivable | 41 | €44 | €705 | +€662 | +1505.1% |
| Cash at bank and in hand | 54/58 | €40,727 | €21,124 | -€19,603 | -48.1% |
| Deferred charges and accrued income | 490/1 | €1,487 | €1,487 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,640,519 | €8,553,544 | -€86,976 | -1.0% |
| Equity | 10/15 | €2,741,717 | €2,504,515 | -€237,203 | -8.7% |
| Contributions | 10/11 | €2,062,120 | €2,062,120 | = | 0.0% |
| Capital | 10 | €2,062,120 | €2,062,120 | = | 0.0% |
| Issued capital | 100 | €2,062,120 | €2,062,120 | = | 0.0% |
| Revaluation surpluses | 12 | €675,000 | €675,000 | = | 0.0% |
| Reserves | 13 | €363,650 | €363,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €363,650 | €363,650 | = | 0.0% |
| Legal reserve | 130 | €38,650 | €38,650 | = | 0.0% |
| Other | 1319 | €325,000 | €325,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€359,053 | -€596,255 | -€237,203 | -66.1% |
| Amounts payable | 17/49 | €5,898,802 | €6,049,029 | +€150,227 | +2.5% |
| Amounts payable within one year | 42/48 | €5,898,802 | €6,049,029 | +€150,227 | +2.5% |
| Financial debts | 43 | €4,205,690 | €3,295,000 | -€910,690 | -21.7% |
| Credit institutions | 430/8 | €4,205,690 | €3,295,000 | -€910,690 | -21.7% |
| Trade debts | 44 | €24,249 | €23,184 | -€1,065 | -4.4% |
| Suppliers | 440/4 | €24,249 | €23,184 | -€1,065 | -4.4% |
| Taxes, remuneration and social security | 45 | €40,475 | €46,206 | +€5,731 | +14.2% |
| Taxes | 450/3 | €40,475 | €46,206 | +€5,731 | +14.2% |
| Other amounts payable | 47/48 | €1,628,388 | €2,684,639 | +€1.1m | +64.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,686 | €70,686 | = | 0.0% |
| Other operating charges | 640/8 | €23,267 | €26,825 | +€3,558 | +15.3% |
| Gross operating margin | 9900 | €197,527 | €214,178 | +€16,651 | +8.4% |
| Operating profit (loss) | 9901 | €103,574 | €116,668 | +€13,093 | +12.6% |
| Financial income | 75/76B | €102 | €0 | -€102 | -100.0% |
| Recurring financial income | 75 | €102 | €0 | -€102 | -100.0% |
| Financial charges | 65/66B | €295,762 | €353,870 | +€58,109 | +19.6% |
| Recurring financial charges | 65 | €295,762 | €353,870 | +€58,109 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€192,085 | -€237,203 | -€45,117 | -23.5% |
| Profit (loss) for the period | 9904 | -€192,085 | -€237,203 | -€45,117 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€192,085 | -€237,203 | -€45,117 | -23.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.