PARKING OPERA: 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.
What changed
PARKING OPERA
NACE 52.210, Service activities incidental to land transportation
fiscal year 2022 against 2023filed annual accounts (NBB)
Net result for the year
€637
2022 · €32,227-€31,591
Equity
€2.7m
2022 · €2.7m+€637
Cash
€251,642
2022 · €329,386-€77,744
Balance sheet total
€3.0m
2022 · €3.1m-€55,511
Largest movements
Assets
- Cash -€77,744
down €77,744 (-23.6%), from €329,386 to €251,642
mainly Investment in fixed assets (net) (-€115,326) and Provisions (-€65,000)
- Tangible fixed assets +€53,852
up €53,852 (+5.3%), from €1.0m to €1.1m
of which Other tangible fixed assets: +€98,245
- Current investments -€53,516
down €53,516 (-4.3%), from €1.2m to €1.2m
Equity and liabilities
- Provisions -€65,000
no longer reported in 2023 (was €65,000)
- Trade debts +€34,244
up €34,244 (+28.6%), from €119,929 to €154,174
Income statement
- Gross operating margin -€102,112
down €102,112 (-19.9%), from €514,371 to €412,259
- Provisions -€65,000
new in 2023: -€65,000
- Financial charges -€9,083
down €9,083 (-41.1%), from €22,081 to €12,998
- Other operating charges +€6,664
up €6,664 (+11.3%), from €58,876 to €65,540
From the 2022 result to the 2023 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.
Result 2022
€32,227
Gross operating margin
-€102,112
Staff costs
+€1,559
Depreciation
-€2,304
Provisions
+€65,000
Other operating charges
-€6,664
Financial income
+€2,234
Financial charges
+€9,083
Taxes
+€1,615
Result 2023
€637
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4,066
Investment
-€61,810
Financing
-€20,000
Cash 2022
€329,386
From operations (derived)
+€4,066
Net result for the year
+€637
Depreciation
+€51,967
Receivables within one year
-€10,658
Deferred charges and accrued income
-€1,733
Provisions
-€65,000
Trade debts
+€34,244
Tax, wage and social debts
-€5,508
Smaller working-capital items
+€116
Investment (derived)
-€61,810
Investment in fixed assets (net)
-€115,326
Current investments
+€53,516
Financing
-€20,000
Debts after one year
-€20,000
Cash 2023
€251,642
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,055,018 | €2,999,507 | -€55,511 | -1.8% |
| Fixed assets | 21/28 | €1,214,868 | €1,278,226 | +€63,358 | +5.2% |
| Tangible fixed assets | 22/27 | €1,007,067 | €1,060,919 | +€53,852 | +5.3% |
| Land and buildings | 22 | €942,677 | €910,412 | -€32,265 | -3.4% |
| Plant, machinery and equipment | 23 | €64,390 | €52,262 | -€12,128 | -18.8% |
| Other tangible fixed assets | 26 | - | €98,245 | +€98,245 | |
| Financial fixed assets | 28 | €207,801 | €217,307 | +€9,506 | +4.6% |
| Current assets | 29/58 | €1,840,150 | €1,721,281 | -€118,869 | -6.5% |
| Amounts receivable within one year | 40/41 | €259,751 | €270,409 | +€10,658 | +4.1% |
| Trade receivables | 40 | €121,551 | €121,146 | -€405 | -0.3% |
| Other amounts receivable | 41 | €138,200 | €149,262 | +€11,063 | +8.0% |
| Current investments | 50/53 | €1,246,398 | €1,192,882 | -€53,516 | -4.3% |
| Cash at bank and in hand | 54/58 | €329,386 | €251,642 | -€77,744 | -23.6% |
| Deferred charges and accrued income | 490/1 | €4,614 | €6,348 | +€1,733 | +37.6% |
| Total equity and liabilities | 10/49 | €3,055,018 | €2,999,507 | -€55,511 | -1.8% |
| Equity | 10/15 | €2,714,973 | €2,715,610 | +€637 | 0.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,343,043 | €2,343,043 | = | 0.0% |
| Non-distributable reserves | 130/1 | €949,197 | €949,197 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Own shares acquired | 1312 | €941,697 | €941,697 | = | 0.0% |
| Distributable reserves | 133 | €1,393,846 | €1,393,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,930 | €297,567 | +€637 | +0.2% |
| Provisions and deferred taxes | 16 | €65,000 | - | -€65,000 | |
| Provisions for liabilities and charges | 160/5 | €65,000 | - | -€65,000 | |
| Major repairs and maintenance | 162 | €65,000 | - | -€65,000 | |
| Amounts payable | 17/49 | €275,045 | €283,897 | +€8,852 | +3.2% |
| Amounts payable after more than one year | 17 | €45,000 | €25,000 | -€20,000 | -44.4% |
| Financial debts | 170/4 | €45,000 | €25,000 | -€20,000 | -44.4% |
| Amounts payable within one year | 42/48 | €228,875 | €257,749 | +€28,874 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €119,929 | €154,174 | +€34,244 | +28.6% |
| Suppliers | 440/4 | €119,929 | €154,174 | +€34,244 | +28.6% |
| Taxes, remuneration and social security | 45 | €88,946 | €83,438 | -€5,508 | -6.2% |
| Taxes | 450/3 | €49,212 | €44,283 | -€4,929 | -10.0% |
| Remuneration and social security | 454/9 | €39,733 | €39,155 | -€579 | -1.5% |
| Other amounts payable | 47/48 | - | €137 | +€137 | |
| Accrued charges and deferred income | 492/3 | €1,170 | €1,148 | -€22 | -1.8% |
| Remuneration, social security and pensions | 62 | €331,374 | €329,816 | -€1,559 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,663 | €51,967 | +€2,304 | +4.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€65,000 | -€65,000 | |
| Other operating charges | 640/8 | €58,876 | €65,540 | +€6,664 | +11.3% |
| Gross operating margin | 9900 | €514,371 | €412,259 | -€102,112 | -19.9% |
| Operating profit (loss) | 9901 | €74,458 | €29,936 | -€44,522 | -59.8% |
| Financial income | 75/76B | €3,485 | €5,719 | +€2,234 | +64.1% |
| Recurring financial income | 75 | €3,485 | €5,719 | +€2,234 | +64.1% |
| Financial charges | 65/66B | €22,081 | €12,998 | -€9,083 | -41.1% |
| Recurring financial charges | 65 | €22,081 | €12,998 | -€9,083 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €55,862 | €22,657 | -€33,205 | -59.4% |
| Income taxes | 67/77 | €23,635 | €22,020 | -€1,615 | -6.8% |
| Profit (loss) for the period | 9904 | €32,227 | €637 | -€31,591 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,227 | €637 | -€31,591 | -98.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.