PARKET LASUY: 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 LASUY
Largest movements
- Cash +€51,317
up €51,317 (+121%), from €42,570 to €93,887
mainly Net result for the year (+€49,011) and Depreciation (+€32,828)
- Deferred charges and accrued income -€32,263
down €32,263 (-27.2%), from €118,573 to €86,310
- Receivables within one year +€17,023
up €17,023 (+26.5%), from €64,225 to €81,248
of which Trade receivables: +€23,310
- Tangible fixed assets -€8,644
down €8,644 (-6.6%), from €130,953 to €122,309
- Stocks and contracts -€5,370
down €5,370 (-25.0%), from €21,522 to €16,152
- Reserves +€47,345
up €47,345 (+15.0%), from €315,137 to €362,482
- Debts after one year -€16,654
down €16,654 (-46.0%), from €36,214 to €19,560
- Tax, wage and social debts +€9,357
up €9,357 (+262%), from €3,571 to €12,928
of which Remuneration and social security: +€9,118
- Current portion of long-term debt -€9,301
down €9,301 (-35.8%), from €25,955 to €16,654
- Trade debts -€5,283
down €5,283 (-40.7%), from €12,992 to €7,709
- Gross operating margin +€21,898
up €21,898 (+15.5%), from €141,383 to €163,281
- Depreciation -€10,593
down €10,593 (-24.4%), from €43,421 to €32,828
- Financial income -€10,151
down €10,151 (-97.7%), from €10,395 to €244
- Taxes +€3,463
up €3,463 (+36.1%), from €9,601 to €13,064
- Staff costs +€2,572
up €2,572 (+4.6%), from €55,870 to €58,442
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 | €429,393 | €451,628 | +€22,235 | +5.2% |
| Fixed assets | 21/28 | €132,152 | €123,518 | -€8,634 | -6.5% |
| Tangible fixed assets | 22/27 | €130,953 | €122,309 | -€8,644 | -6.6% |
| Land and buildings | 22 | €27,430 | €23,479 | -€3,951 | -14.4% |
| Plant, machinery and equipment | 23 | €11,023 | €9,667 | -€1,356 | -12.3% |
| Furniture and vehicles | 24 | €92,500 | €89,163 | -€3,337 | -3.6% |
| Financial fixed assets | 28 | €1,199 | €1,209 | +€10 | +0.8% |
| Current assets | 29/58 | €297,241 | €328,110 | +€30,869 | +10.4% |
| Stocks and contracts in progress | 3 | €21,522 | €16,152 | -€5,370 | -25.0% |
| Stocks | 30/36 | €21,522 | €16,152 | -€5,370 | -25.0% |
| Amounts receivable within one year | 40/41 | €64,225 | €81,248 | +€17,023 | +26.5% |
| Trade receivables | 40 | €50,109 | €73,419 | +€23,310 | +46.5% |
| Other amounts receivable | 41 | €14,116 | €7,829 | -€6,287 | -44.5% |
| Current investments | 50/53 | €50,351 | €50,513 | +€162 | +0.3% |
| Cash at bank and in hand | 54/58 | €42,570 | €93,887 | +€51,317 | +121% |
| Deferred charges and accrued income | 490/1 | €118,573 | €86,310 | -€32,263 | -27.2% |
| Total equity and liabilities | 10/49 | €429,393 | €451,628 | +€22,235 | +5.2% |
| Equity | 10/15 | €345,137 | €392,482 | +€47,345 | +13.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €315,137 | €362,482 | +€47,345 | +15.0% |
| Distributable reserves | 133 | €315,137 | €362,482 | +€47,345 | +15.0% |
| Amounts payable | 17/49 | €84,256 | €59,146 | -€25,110 | -29.8% |
| Amounts payable after more than one year | 17 | €36,214 | €19,560 | -€16,654 | -46.0% |
| Financial debts | 170/4 | €36,214 | €19,560 | -€16,654 | -46.0% |
| Amounts payable within one year | 42/48 | €48,042 | €39,586 | -€8,456 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €25,955 | €16,654 | -€9,301 | -35.8% |
| Trade debts | 44 | €12,992 | €7,709 | -€5,283 | -40.7% |
| Suppliers | 440/4 | €12,992 | €7,709 | -€5,283 | -40.7% |
| Taxes, remuneration and social security | 45 | €3,571 | €12,928 | +€9,357 | +262% |
| Taxes | 450/3 | €1,223 | €1,462 | +€239 | +19.5% |
| Remuneration and social security | 454/9 | €2,348 | €11,466 | +€9,118 | +388% |
| Other amounts payable | 47/48 | €5,524 | €2,295 | -€3,229 | -58.5% |
| Remuneration, social security and pensions | 62 | €55,870 | €58,442 | +€2,572 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,421 | €32,828 | -€10,593 | -24.4% |
| Other operating charges | 640/8 | €925 | €844 | -€81 | -8.8% |
| Non-recurring operating charges | 66A | €760 | €4,689 | +€3,929 | +517% |
| Gross operating margin | 9900 | €141,383 | €163,281 | +€21,898 | +15.5% |
| Operating profit (loss) | 9901 | €40,407 | €66,478 | +€26,071 | +64.5% |
| Financial income | 75/76B | €10,395 | €244 | -€10,151 | -97.7% |
| Recurring financial income | 75 | €10,395 | €244 | -€10,151 | -97.7% |
| Financial charges | 65/66B | €3,506 | €4,647 | +€1,141 | +32.5% |
| Recurring financial charges | 65 | €3,506 | €4,647 | +€1,141 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €47,296 | €62,075 | +€14,779 | +31.2% |
| Income taxes | 67/77 | €9,601 | €13,064 | +€3,463 | +36.1% |
| Profit (loss) for the period | 9904 | €37,695 | €49,011 | +€11,316 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,695 | €49,011 | +€11,316 | +30.0% |
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 31 October 2026 via checked.be.