PARLANGI: 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.
PARLANGI
Largest movements
- Cash -€94,970
down €94,970 (-73.8%), from €128,654 to €33,684
mainly Accrued charges and deferred income (-€59,429) and Investment in fixed assets (net) (-€17,985)
- Intangible fixed assets +€16,172
new in 2025: €16,172
- Receivables within one year -€2,763
down €2,763 (-9.8%), from €28,137 to €25,374
of which Trade receivables: -€12,098
- Deferred charges and accrued income +€1,901
up €1,901 (+198.3%), from €959 to €2,860
- Accrued charges and deferred income -€59,429
down €59,429 (-78.0%), from €76,171 to €16,742
- Tax, wage and social debts -€17,959
down €17,959 (-89.8%), from €20,004 to €2,045
of which Remuneration and social security: -€13,122
- Profit (loss) carried forward -€4,558
down €4,558 (-28.4%), from €16,034 to €11,475
- Gross operating margin -€50,900
down €50,900 (-41.9%), from €121,445 to €70,544
- Staff costs -€43,841
down €43,841 (-38.0%), from €115,378 to €71,537
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.
Cash bridge derived
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 | €159,455 | €78,829 | -€80,626 | -50.6% |
| Fixed assets | 21/28 | €1,705 | €16,911 | +€15,206 | +891.7% |
| Intangible fixed assets | 21 | - | €16,172 | +€16,172 | |
| Tangible fixed assets | 22/27 | €1,705 | €739 | -€966 | -56.7% |
| Plant, machinery and equipment | 23 | €905 | €346 | -€558 | -61.7% |
| Furniture and vehicles | 24 | €801 | €393 | -€408 | -51.0% |
| Current assets | 29/58 | €157,750 | €61,918 | -€95,832 | -60.7% |
| Amounts receivable within one year | 40/41 | €28,137 | €25,374 | -€2,763 | -9.8% |
| Trade receivables | 40 | €12,417 | €319 | -€12,098 | -97.4% |
| Other amounts receivable | 41 | €15,720 | €25,055 | +€9,335 | +59.4% |
| Cash at bank and in hand | 54/58 | €128,654 | €33,684 | -€94,970 | -73.8% |
| Deferred charges and accrued income | 490/1 | €959 | €2,860 | +€1,901 | +198.3% |
| Total equity and liabilities | 10/49 | €159,455 | €78,829 | -€80,626 | -50.6% |
| Equity | 10/15 | €48,284 | €43,725 | -€4,558 | -9.4% |
| Contributions | 10/11 | €32,250 | €32,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,034 | €11,475 | -€4,558 | -28.4% |
| Amounts payable | 17/49 | €111,171 | €35,103 | -€76,068 | -68.4% |
| Amounts payable within one year | 42/48 | €35,000 | €18,362 | -€16,639 | -47.5% |
| Trade debts | 44 | €14,997 | €16,317 | +€1,320 | +8.8% |
| Suppliers | 440/4 | €14,997 | €16,317 | +€1,320 | +8.8% |
| Taxes, remuneration and social security | 45 | €20,004 | €2,045 | -€17,959 | -89.8% |
| Taxes | 450/3 | €6,881 | €2,045 | -€4,837 | -70.3% |
| Remuneration and social security | 454/9 | €13,122 | - | -€13,122 | |
| Accrued charges and deferred income | 492/3 | €76,171 | €16,742 | -€59,429 | -78.0% |
| Remuneration, social security and pensions | 62 | €115,378 | €71,537 | -€43,841 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,857 | €2,779 | -€1,078 | -27.9% |
| Other operating charges | 640/8 | €1,097 | €915 | -€181 | -16.5% |
| Gross operating margin | 9900 | €121,445 | €70,544 | -€50,900 | -41.9% |
| Operating profit (loss) | 9901 | €1,113 | -€4,687 | -€5,800 | |
| Financial income | 75/76B | €1 | €184 | +€183 | +21834.5% |
| Recurring financial income | 75 | €1 | €184 | +€183 | +21834.5% |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €1,060 | -€4,558 | -€5,618 | |
| Income taxes | 67/77 | €901 | - | -€901 | |
| Profit (loss) for the period | 9904 | €159 | -€4,558 | -€4,717 | |
| Profit (loss) for the period to be appropriated | 9905 | €159 | -€4,558 | -€4,717 |
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 10 October 2026 via checked.be.