PARLIM: 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.
PARLIM
Largest movements
- Cash +€8,098
up €8,098 (+19.0%), from €42,553 to €50,651
mainly Net result for the year (+€4,750) and Depreciation (+€3,118)
- Tangible fixed assets -€3,118
down €3,118 (-7.7%), from €40,376 to €37,258
of which Land and buildings: -€2,765
- Profit (loss) carried forward +€4,750
up €4,750 (+7.8%), from €60,617 to €65,367
- Gross operating margin -€338
down €338 (-3.1%), from €10,852 to €10,514
- Depreciation +€332
up €332 (+11.9%), from €2,786 to €3,118
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 | €89,433 | €94,215 | +€4,781 | +5.3% |
| Fixed assets | 21/28 | €40,376 | €37,258 | -€3,118 | -7.7% |
| Tangible fixed assets | 22/27 | €40,376 | €37,258 | -€3,118 | -7.7% |
| Land and buildings | 22 | €39,338 | €36,573 | -€2,765 | -7.0% |
| Plant, machinery and equipment | 23 | €1,038 | €685 | -€353 | -34.0% |
| Current assets | 29/58 | €49,057 | €56,957 | +€7,900 | +16.1% |
| Amounts receivable within one year | 40/41 | €6,504 | €6,285 | -€219 | -3.4% |
| Trade receivables | 40 | €3,715 | €3,715 | = | 0.0% |
| Other amounts receivable | 41 | €2,789 | €2,570 | -€219 | -7.8% |
| Cash at bank and in hand | 54/58 | €42,553 | €50,651 | +€8,098 | +19.0% |
| Deferred charges and accrued income | 490/1 | - | €21 | +€21 | |
| Total equity and liabilities | 10/49 | €89,433 | €94,215 | +€4,781 | +5.3% |
| Equity | 10/15 | €88,319 | €93,069 | +€4,750 | +5.4% |
| Contributions | 10/11 | €20,459 | €20,459 | = | 0.0% |
| Reserves | 13 | €7,243 | €7,243 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,243 | €7,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,617 | €65,367 | +€4,750 | +7.8% |
| Amounts payable | 17/49 | €1,114 | €1,145 | +€31 | +2.8% |
| Amounts payable within one year | 42/48 | €1,114 | €1,126 | +€12 | +1.1% |
| Trade debts | 44 | €13 | - | -€13 | |
| Suppliers | 440/4 | €13 | - | -€13 | |
| Other amounts payable | 47/48 | €1,101 | €1,126 | +€25 | +2.3% |
| Accrued charges and deferred income | 492/3 | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,786 | €3,118 | +€332 | +11.9% |
| Other operating charges | 640/8 | €2,446 | €2,523 | +€77 | +3.1% |
| Gross operating margin | 9900 | €10,852 | €10,514 | -€338 | -3.1% |
| Operating profit (loss) | 9901 | €5,620 | €4,873 | -€747 | -13.3% |
| Financial income | 75/76B | €104 | €131 | +€27 | +26.1% |
| Recurring financial income | 75 | €104 | €131 | +€27 | +26.1% |
| Financial charges | 65/66B | €254 | €253 | -€1 | -0.3% |
| Recurring financial charges | 65 | €254 | €253 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,470 | €4,750 | -€719 | -13.2% |
| Income taxes | 67/77 | -€38 | - | +€38 | |
| Profit (loss) for the period | 9904 | €5,507 | €4,750 | -€757 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,507 | €4,750 | -€757 | -13.7% |
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 29 September 2026 via checked.be.