PARLIGNA: 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.
PARLIGNA
Largest movements
- Tangible fixed assets -€4,503
down €4,503 (-17.0%), from €26,461 to €21,958
of which Other tangible fixed assets: -€2,854
- Receivables within one year +€4,459
up €4,459 (+218.7%), from €2,039 to €6,498
of which Trade receivables: +€4,459
- Cash -€2,650
down €2,650 (-54.4%), from €4,874 to €2,224
mainly Short-term financial debts (-€11,259) and Debts after one year (-€6,156)
- Profit (loss) carried forward +€11,580
up €11,580, from -€7,645 to €3,935
- Short-term financial debts -€11,259
no longer reported in 2025 (was €11,259)
- Trade debts +€9,921
up €9,921 (+27.4%), from €36,181 to €46,102
- Debts after one year -€6,156
down €6,156 (-87.7%), from €7,019 to €863
- Tax, wage and social debts -€3,450
down €3,450 (-32.1%), from €10,737 to €7,287
of which Taxes: -€1,974
- Staff costs -€8,765
down €8,765 (-16.7%), from €52,588 to €43,823
- Gross operating margin -€6,077
down €6,077 (-8.7%), from €70,200 to €64,123
- Depreciation -€1,546
down €1,546 (-25.6%), from €6,049 to €4,503
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 | €120,312 | €118,518 | -€1,795 | -1.5% |
| Fixed assets | 21/28 | €26,617 | €22,113 | -€4,503 | -16.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €26,461 | €21,958 | -€4,503 | -17.0% |
| Land and buildings | 22 | €17,265 | €16,053 | -€1,212 | -7.0% |
| Plant, machinery and equipment | 23 | €551 | €114 | -€437 | -79.4% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €8,645 | €5,791 | -€2,854 | -33.0% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €93,695 | €96,404 | +€2,709 | +2.9% |
| Stocks and contracts in progress | 3 | €85,648 | €86,493 | +€845 | +1.0% |
| Stocks | 30/36 | €85,648 | €86,493 | +€845 | +1.0% |
| Amounts receivable within one year | 40/41 | €2,039 | €6,498 | +€4,459 | +218.7% |
| Trade receivables | 40 | €2,033 | €6,491 | +€4,459 | +219.3% |
| Other amounts receivable | 41 | €6 | €6 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,874 | €2,224 | -€2,650 | -54.4% |
| Deferred charges and accrued income | 490/1 | €1,135 | €1,190 | +€55 | +4.9% |
| Total equity and liabilities | 10/49 | €120,312 | €118,518 | -€1,795 | -1.5% |
| Equity | 10/15 | €38,518 | €50,098 | +€11,580 | +30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,563 | €27,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,703 | €25,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,645 | €3,935 | +€11,580 | |
| Amounts payable | 17/49 | €81,794 | €68,420 | -€13,374 | -16.4% |
| Amounts payable after more than one year | 17 | €7,019 | €863 | -€6,156 | -87.7% |
| Financial debts | 170/4 | €7,019 | €863 | -€6,156 | -87.7% |
| Amounts payable within one year | 42/48 | €74,775 | €67,557 | -€7,219 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €8,081 | €6,156 | -€1,925 | -23.8% |
| Financial debts | 43 | €11,259 | - | -€11,259 | |
| Credit institutions | 430/8 | €11,259 | - | -€11,259 | |
| Trade debts | 44 | €36,181 | €46,102 | +€9,921 | +27.4% |
| Suppliers | 440/4 | €36,181 | €46,102 | +€9,921 | +27.4% |
| Taxes, remuneration and social security | 45 | €10,737 | €7,287 | -€3,450 | -32.1% |
| Taxes | 450/3 | €4,305 | €2,331 | -€1,974 | -45.9% |
| Remuneration and social security | 454/9 | €6,432 | €4,956 | -€1,476 | -22.9% |
| Other amounts payable | 47/48 | €8,517 | €8,012 | -€505 | -5.9% |
| Remuneration, social security and pensions | 62 | €52,588 | €43,823 | -€8,765 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,049 | €4,503 | -€1,546 | -25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €1,480 | €1,271 | -€210 | -14.2% |
| Gross operating margin | 9900 | €70,200 | €64,123 | -€6,077 | -8.7% |
| Operating profit (loss) | 9901 | €10,019 | €14,526 | +€4,507 | +45.0% |
| Financial income | 75/76B | €69 | €21 | -€48 | -70.0% |
| Recurring financial income | 75 | €69 | €21 | -€48 | -70.0% |
| Financial charges | 65/66B | €2,253 | €2,836 | +€582 | +25.8% |
| Recurring financial charges | 65 | €2,253 | €2,836 | +€582 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €7,835 | €11,711 | +€3,876 | +49.5% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | €7,835 | €11,580 | +€3,745 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,835 | €11,580 | +€3,745 | +47.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.