PARLAR: 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.
PARLAR
Largest movements
- Stocks and contracts -€11,443
down €11,443 (-11.5%), from €99,563 to €88,121
- Receivables within one year +€9,715
new in 2024: €9,715
- Cash +€8,613
up €8,613 (+93.2%), from €9,245 to €17,858
mainly Trade debts (+€19,151) and Net result for the year (+€12,898)
- Intangible fixed assets -€1,500
down €1,500 (-11.1%), from €13,500 to €12,000
- Other debts -€25,785
no longer reported in 2024 (was €25,785)
- Trade debts +€19,151
up €19,151 (+191.1%), from €10,019 to €29,170
- Reserves +€12,907
up €12,907 (+19.2%), from €67,393 to €80,301
of which Distributable reserves: +€12,907
- Gross operating margin +€15,769
up €15,769 (+186.1%), from €8,473 to €24,242
- Taxes +€2,245
up €2,245 (+724.0%), from €310 to €2,555
- Financial charges +€2,232
up €2,232 (+1014336.4%), from €0 to €2,232
- Other operating charges -€910
down €910 (-16.0%), from €5,678 to €4,769
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,018 | €129,574 | +€5,557 | +4.5% |
| Fixed assets | 21/28 | €15,209 | €13,881 | -€1,329 | -8.7% |
| Intangible fixed assets | 21 | €13,500 | €12,000 | -€1,500 | -11.1% |
| Tangible fixed assets | 22/27 | €964 | €1,136 | +€171 | +17.8% |
| Plant, machinery and equipment | 23 | €964 | €1,136 | +€171 | +17.8% |
| Financial fixed assets | 28 | €745 | €745 | = | 0.0% |
| Current assets | 29/58 | €108,808 | €115,694 | +€6,885 | +6.3% |
| Stocks and contracts in progress | 3 | €99,563 | €88,121 | -€11,443 | -11.5% |
| Stocks | 30/36 | €99,563 | €88,121 | -€11,443 | -11.5% |
| Amounts receivable within one year | 40/41 | - | €9,715 | +€9,715 | |
| Other amounts receivable | 41 | - | €9,715 | +€9,715 | |
| Cash at bank and in hand | 54/58 | €9,245 | €17,858 | +€8,613 | +93.2% |
| Total equity and liabilities | 10/49 | €124,018 | €129,574 | +€5,557 | +4.5% |
| Equity | 10/15 | €85,993 | €98,901 | +€12,907 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,393 | €80,301 | +€12,907 | +19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,533 | €78,441 | +€12,907 | +19.7% |
| Amounts payable | 17/49 | €38,024 | €30,674 | -€7,351 | -19.3% |
| Amounts payable within one year | 42/48 | €38,024 | €30,674 | -€7,351 | -19.3% |
| Trade debts | 44 | €10,019 | €29,170 | +€19,151 | +191.1% |
| Suppliers | 440/4 | €10,019 | €29,170 | +€19,151 | +191.1% |
| Taxes, remuneration and social security | 45 | €2,220 | €1,504 | -€716 | -32.3% |
| Taxes | 450/3 | €2,220 | €1,504 | -€716 | -32.3% |
| Other amounts payable | 47/48 | €25,785 | - | -€25,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,643 | €1,798 | +€155 | +9.4% |
| Other operating charges | 640/8 | €5,678 | €4,769 | -€910 | -16.0% |
| Gross operating margin | 9900 | €8,473 | €24,242 | +€15,769 | +186.1% |
| Operating profit (loss) | 9901 | €1,152 | €17,675 | +€16,523 | +1434.4% |
| Financial income | 75/76B | €0 | €10 | +€10 | +49250.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +49250.0% |
| Financial charges | 65/66B | €0 | €2,232 | +€2,232 | +1014336.4% |
| Recurring financial charges | 65 | €0 | €2,232 | +€2,232 | +1014336.4% |
| Profit (loss) for the period before taxes | 9903 | €1,152 | €15,453 | +€14,302 | +1241.8% |
| Income taxes | 67/77 | €310 | €2,555 | +€2,245 | +724.0% |
| Profit (loss) for the period | 9904 | €842 | €12,898 | +€12,057 | +1432.5% |
| Profit (loss) for the period to be appropriated | 9905 | €842 | €12,898 | +€12,057 | +1432.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.