PARKET GALLERY: 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.
PARKET GALLERY
Largest movements
- Tangible fixed assets -€27,533
down €27,533 (-15.1%), from €182,186 to €154,653
of which Land and buildings: -€25,616
- Other debts +€86,224
up €86,224 (+293%), from €29,447 to €115,671
- Profit (loss) carried forward -€50,300
down €50,300 (-12.5%), from -€401,953 to -€452,252
- Debts after one year -€46,438
down €46,438 (-19.8%), from €234,289 to €187,851
- Tax, wage and social debts -€9,287
no longer reported in 2025 (was €9,287)
- Current portion of long-term debt -€8,580
down €8,580 (-19.0%), from €45,089 to €36,510
- Gross operating margin +€21,257
up €21,257 (+67.1%), from -€31,666 to -€10,409
- Other operating charges -€4,903
down €4,903 (-87.9%), from €5,580 to €676
- Financial charges -€4,733
down €4,733 (-27.9%), from €16,956 to €12,224
- Financial income +€325
up €325 (+149%), from €218 to €543
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 | €295,167 | €263,728 | -€31,439 | -10.7% |
| Fixed assets | 21/28 | €182,186 | €154,653 | -€27,533 | -15.1% |
| Tangible fixed assets | 22/27 | €182,186 | €154,653 | -€27,533 | -15.1% |
| Land and buildings | 22 | €179,691 | €154,075 | -€25,616 | -14.3% |
| Plant, machinery and equipment | 23 | €2,357 | €568 | -€1,790 | -75.9% |
| Furniture and vehicles | 24 | €138 | €11 | -€127 | -92.1% |
| Current assets | 29/58 | €112,981 | €109,075 | -€3,906 | -3.5% |
| Stocks and contracts in progress | 3 | €71,194 | €71,194 | = | 0.0% |
| Stocks | 30/36 | €71,194 | €71,194 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,417 | €33,996 | -€1,421 | -4.0% |
| Trade receivables | 40 | €26,058 | €23,536 | -€2,523 | -9.7% |
| Other amounts receivable | 41 | €9,359 | €10,460 | +€1,101 | +11.8% |
| Cash at bank and in hand | 54/58 | €2,841 | €1,926 | -€915 | -32.2% |
| Deferred charges and accrued income | 490/1 | €3,529 | €1,959 | -€1,569 | -44.5% |
| Total equity and liabilities | 10/49 | €295,167 | €263,728 | -€31,439 | -10.7% |
| Equity | 10/15 | -€244,888 | -€295,187 | -€50,300 | -20.5% |
| Contributions | 10/11 | €151,500 | €151,500 | = | 0.0% |
| Capital | 10 | €151,500 | €151,500 | = | 0.0% |
| Issued capital | 100 | €151,500 | €151,500 | = | 0.0% |
| Reserves | 13 | €5,565 | €5,565 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,565 | €5,565 | = | 0.0% |
| Legal reserve | 130 | €5,565 | €5,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€401,953 | -€452,252 | -€50,300 | -12.5% |
| Provisions and deferred taxes | 16 | €7,260 | €7,260 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,260 | €7,260 | = | 0.0% |
| Other liabilities and charges | 164/5 | €7,260 | €7,260 | = | 0.0% |
| Amounts payable | 17/49 | €532,795 | €551,655 | +€18,861 | +3.5% |
| Amounts payable after more than one year | 17 | €234,289 | €187,851 | -€46,438 | -19.8% |
| Financial debts | 170/4 | €234,289 | €187,851 | -€46,438 | -19.8% |
| Amounts payable within one year | 42/48 | €298,506 | €362,830 | +€64,324 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €45,089 | €36,510 | -€8,580 | -19.0% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €14,682 | €10,649 | -€4,032 | -27.5% |
| Suppliers | 440/4 | €14,682 | €10,649 | -€4,032 | -27.5% |
| Taxes, remuneration and social security | 45 | €9,287 | - | -€9,287 | |
| Taxes | 450/3 | €9,287 | - | -€9,287 | |
| Other amounts payable | 47/48 | €29,447 | €115,671 | +€86,224 | +293% |
| Accrued charges and deferred income | 492/3 | - | €975 | +€975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,811 | €27,533 | -€279 | -1.0% |
| Other operating charges | 640/8 | €5,580 | €676 | -€4,903 | -87.9% |
| Gross operating margin | 9900 | -€31,666 | -€10,409 | +€21,257 | +67.1% |
| Operating profit (loss) | 9901 | -€65,057 | -€38,619 | +€26,439 | +40.6% |
| Financial income | 75/76B | €218 | €543 | +€325 | +149% |
| Recurring financial income | 75 | €218 | €543 | +€325 | +149% |
| Financial charges | 65/66B | €16,956 | €12,224 | -€4,733 | -27.9% |
| Recurring financial charges | 65 | €16,956 | €12,224 | -€4,733 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€81,796 | -€50,300 | +€31,496 | +38.5% |
| Profit (loss) for the period | 9904 | -€81,796 | -€50,300 | +€31,496 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,796 | -€50,300 | +€31,496 | +38.5% |
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 25 October 2026 via checked.be.