PARKA SPRAY: 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.
PARKA SPRAY
Largest movements
- Cash +€11,973
up €11,973 (+27.3%), from €43,887 to €55,860
mainly Net result for the year (+€17,589) and Tax, wage and social debts (+€8,000)
- Receivables within one year +€10,142
up €10,142 (+4.3%), from €237,251 to €247,393
of which Other amounts receivable: +€12,004
- Reserves +€17,000
up €17,000 (+30.6%), from €55,600 to €72,600
- Tax, wage and social debts +€8,000
new in 2025: €8,000
- Gross operating margin -€12,260
down €12,260 (-31.1%), from €39,443 to €27,183
- Taxes -€3,932
down €3,932 (-33.0%), from €11,932 to €8,000
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 | €281,269 | €304,229 | +€22,960 | +8.2% |
| Current assets | 29/58 | €281,269 | €304,229 | +€22,960 | +8.2% |
| Amounts receivable within one year | 40/41 | €237,251 | €247,393 | +€10,142 | +4.3% |
| Trade receivables | 40 | €1,862 | - | -€1,862 | |
| Other amounts receivable | 41 | €235,389 | €247,393 | +€12,004 | +5.1% |
| Cash at bank and in hand | 54/58 | €43,887 | €55,860 | +€11,973 | +27.3% |
| Deferred charges and accrued income | 490/1 | €131 | €976 | +€845 | +645% |
| Total equity and liabilities | 10/49 | €281,269 | €304,229 | +€22,960 | +8.2% |
| Equity | 10/15 | €278,640 | €296,229 | +€17,589 | +6.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €55,600 | €72,600 | +€17,000 | +30.6% |
| Distributable reserves | 133 | €55,600 | €72,600 | +€17,000 | +30.6% |
| Profit (loss) carried forward | 14 | €202,589 | €203,178 | +€589 | +0.3% |
| Amounts payable | 17/49 | €2,629 | €8,000 | +€5,371 | +204% |
| Amounts payable within one year | 42/48 | €2,629 | €8,000 | +€5,371 | +204% |
| Trade debts | 44 | €2,629 | - | -€2,629 | |
| Suppliers | 440/4 | €2,629 | - | -€2,629 | |
| Taxes, remuneration and social security | 45 | - | €8,000 | +€8,000 | |
| Taxes | 450/3 | - | €8,000 | +€8,000 | |
| Other operating charges | 640/8 | €1,698 | €1,594 | -€104 | -6.1% |
| Gross operating margin | 9900 | €39,443 | €27,183 | -€12,260 | -31.1% |
| Operating profit (loss) | 9901 | €37,745 | €25,589 | -€12,156 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €37,745 | €25,589 | -€12,156 | -32.2% |
| Income taxes | 67/77 | €11,932 | €8,000 | -€3,932 | -33.0% |
| Profit (loss) for the period | 9904 | €25,813 | €17,589 | -€8,224 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,813 | €17,589 | -€8,224 | -31.9% |
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 19 October 2026 via checked.be.