Parma: 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.
Parma
Largest movements
- Receivables after one year +€188,000
up €188,000 (+313.3%), from €60,000 to €248,000
- Cash -€97,470
down €97,470 (-59.4%), from €164,046 to €66,575
mainly Receivables after one year (-€188,000) and Tax, wage and social debts (-€36,704)
- Deferred charges and accrued income +€9,885
up €9,885 (+195.6%), from €5,053 to €14,938
- Tangible fixed assets -€5,471
down €5,471 (-11.7%), from €46,651 to €41,180
of which Other tangible fixed assets: -€3,178
- Reserves +€131,742
up €131,742 (+40.4%), from €326,097 to €457,839
- Tax, wage and social debts -€36,704
down €36,704 (-47.2%), from €77,743 to €41,039
- Gross operating margin -€76,389
down €76,389 (-31.3%), from €244,322 to €167,933
- Taxes -€15,025
down €15,025 (-27.1%), from €55,357 to €40,332
- Financial income +€8,700
up €8,700 (+228.4%), from €3,809 to €12,509
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 | €417,481 | €508,124 | +€90,643 | +21.7% |
| Fixed assets | 21/28 | €46,651 | €41,180 | -€5,471 | -11.7% |
| Tangible fixed assets | 22/27 | €46,651 | €41,180 | -€5,471 | -11.7% |
| Plant, machinery and equipment | 23 | €1,644 | €872 | -€771 | -46.9% |
| Furniture and vehicles | 24 | €17,344 | €15,822 | -€1,522 | -8.8% |
| Other tangible fixed assets | 26 | €27,664 | €24,486 | -€3,178 | -11.5% |
| Current assets | 29/58 | €370,830 | €466,945 | +€96,114 | +25.9% |
| Amounts receivable after more than one year | 29 | €60,000 | €248,000 | +€188,000 | +313.3% |
| Other amounts receivable | 291 | €60,000 | €248,000 | +€188,000 | +313.3% |
| Amounts receivable within one year | 40/41 | €141,732 | €137,432 | -€4,300 | -3.0% |
| Trade receivables | 40 | €62,974 | €24,452 | -€38,522 | -61.2% |
| Other amounts receivable | 41 | €78,758 | €112,980 | +€34,222 | +43.5% |
| Cash at bank and in hand | 54/58 | €164,046 | €66,575 | -€97,470 | -59.4% |
| Deferred charges and accrued income | 490/1 | €5,053 | €14,938 | +€9,885 | +195.6% |
| Total equity and liabilities | 10/49 | €417,481 | €508,124 | +€90,643 | +21.7% |
| Equity | 10/15 | €328,097 | €459,839 | +€131,742 | +40.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €326,097 | €457,839 | +€131,742 | +40.4% |
| Distributable reserves | 133 | €326,097 | €457,839 | +€131,742 | +40.4% |
| Amounts payable | 17/49 | €89,384 | €48,285 | -€41,099 | -46.0% |
| Amounts payable within one year | 42/48 | €89,384 | €48,285 | -€41,099 | -46.0% |
| Trade debts | 44 | €11,641 | €7,246 | -€4,396 | -37.8% |
| Suppliers | 440/4 | €11,641 | €7,246 | -€4,396 | -37.8% |
| Taxes, remuneration and social security | 45 | €77,743 | €41,039 | -€36,704 | -47.2% |
| Taxes | 450/3 | €77,743 | €41,039 | -€36,704 | -47.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,779 | €5,471 | -€1,308 | -19.3% |
| Other operating charges | 640/8 | €245 | €2,340 | +€2,095 | +855.0% |
| Non-recurring operating charges | 66A | €2,493 | €0 | -€2,493 | -100.0% |
| Gross operating margin | 9900 | €244,322 | €167,933 | -€76,389 | -31.3% |
| Operating profit (loss) | 9901 | €234,805 | €160,122 | -€74,683 | -31.8% |
| Financial income | 75/76B | €3,809 | €12,509 | +€8,700 | +228.4% |
| Recurring financial income | 75 | €3,809 | €12,509 | +€8,700 | +228.4% |
| Financial charges | 65/66B | €588 | €557 | -€32 | -5.4% |
| Recurring financial charges | 65 | €588 | €557 | -€32 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €238,026 | €172,074 | -€65,952 | -27.7% |
| Income taxes | 67/77 | €55,357 | €40,332 | -€15,025 | -27.1% |
| Profit (loss) for the period | 9904 | €182,669 | €131,742 | -€50,927 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €182,669 | €131,742 | -€50,927 | -27.9% |
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 28 September 2026 via checked.be.