Parnass: 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.
Parnass
Largest movements
- Tangible fixed assets -€64,721
down €64,721 (-3.2%), from €2.0m to €2.0m
- Receivables within one year -€33,436
down €33,436 (-61.6%), from €54,299 to €20,863
of which Other amounts receivable: -€35,052
- Debts after one year -€78,083
down €78,083 (-6.0%), from €1.3m to €1.2m
- Other operating charges +€8,228
up €8,228 (+71.7%), from €11,474 to €19,703
- Gross operating margin +€5,194
up €5,194 (+4.5%), from €116,356 to €121,550
- Financial charges -€2,764
down €2,764 (-11.0%), from €25,149 to €22,385
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 | €2,097,957 | €2,003,313 | -€94,644 | -4.5% |
| Fixed assets | 21/28 | €2,023,072 | €1,958,352 | -€64,721 | -3.2% |
| Tangible fixed assets | 22/27 | €2,023,072 | €1,958,352 | -€64,721 | -3.2% |
| Land and buildings | 22 | €2,023,072 | €1,958,352 | -€64,721 | -3.2% |
| Current assets | 29/58 | €74,884 | €44,961 | -€29,923 | -40.0% |
| Amounts receivable within one year | 40/41 | €54,299 | €20,863 | -€33,436 | -61.6% |
| Trade receivables | 40 | €780 | €2,395 | +€1,615 | +207.1% |
| Other amounts receivable | 41 | €53,519 | €18,467 | -€35,052 | -65.5% |
| Cash at bank and in hand | 54/58 | €20,319 | €23,825 | +€3,506 | +17.3% |
| Deferred charges and accrued income | 490/1 | €266 | €274 | +€8 | +2.9% |
| Total equity and liabilities | 10/49 | €2,097,957 | €2,003,313 | -€94,644 | -4.5% |
| Equity | 10/15 | €30,833 | €31,304 | +€471 | +1.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,833 | €21,304 | +€471 | +2.3% |
| Amounts payable | 17/49 | €2,067,124 | €1,972,009 | -€95,115 | -4.6% |
| Amounts payable after more than one year | 17 | €1,290,971 | €1,212,888 | -€78,083 | -6.0% |
| Financial debts | 170/4 | €1,290,971 | €1,212,888 | -€78,083 | -6.0% |
| Amounts payable within one year | 42/48 | €767,866 | €750,837 | -€17,029 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €72,899 | €74,088 | +€1,189 | +1.6% |
| Trade debts | 44 | €21,596 | €4,699 | -€16,897 | -78.2% |
| Suppliers | 440/4 | €21,596 | €4,699 | -€16,897 | -78.2% |
| Taxes, remuneration and social security | 45 | €5,586 | €5,164 | -€422 | -7.5% |
| Taxes | 450/3 | €5,586 | €5,164 | -€422 | -7.5% |
| Other amounts payable | 47/48 | €667,785 | €666,886 | -€898 | -0.1% |
| Accrued charges and deferred income | 492/3 | €8,287 | €8,284 | -€3 | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,119 | €78,991 | +€872 | +1.1% |
| Other operating charges | 640/8 | €11,474 | €19,703 | +€8,228 | +71.7% |
| Gross operating margin | 9900 | €116,356 | €121,550 | +€5,194 | +4.5% |
| Operating profit (loss) | 9901 | €26,762 | €22,856 | -€3,906 | -14.6% |
| Financial charges | 65/66B | €25,149 | €22,385 | -€2,764 | -11.0% |
| Recurring financial charges | 65 | €25,149 | €22,385 | -€2,764 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €1,614 | €471 | -€1,142 | -70.8% |
| Profit (loss) for the period | 9904 | €1,614 | €471 | -€1,142 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,614 | €471 | -€1,142 | -70.8% |
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 1 October 2026 via checked.be.