PARNOT: 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.
PARNOT
Largest movements
- Financial fixed assets +€588,415
new in 2025: €588,415
- Cash +€26,389
up €26,389 (+1128.0%), from €2,339 to €28,728
mainly Debts after one year (+€529,574) and Current portion of long-term debt (+€58,842)
- Debts after one year +€529,574
new in 2025: €529,574
- Current portion of long-term debt +€58,842
new in 2025: €58,842
- Profit (loss) carried forward +€18,494
up €18,494, from -€3,188 to €15,306
- Tax, wage and social debts +€10,848
new in 2025: €10,848
- Gross operating margin +€35,375
up €35,375, from -€1,586 to €33,789
- Financial charges +€9,721
new in 2025: €9,721
- Taxes +€5,316
new in 2025: €5,316
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 | €3,318 | €617,893 | +€614,575 | +18522.0% |
| Fixed assets | 21/28 | €319 | €588,628 | +€588,309 | +184417.0% |
| Tangible fixed assets | 22/27 | €319 | €213 | -€106 | -33.3% |
| Furniture and vehicles | 24 | €319 | €213 | -€106 | -33.3% |
| Financial fixed assets | 28 | - | €588,415 | +€588,415 | |
| Current assets | 29/58 | €2,999 | €29,265 | +€26,266 | +875.8% |
| Amounts receivable within one year | 40/41 | €660 | €537 | -€123 | -18.6% |
| Other amounts receivable | 41 | €660 | €537 | -€123 | -18.6% |
| Cash at bank and in hand | 54/58 | €2,339 | €28,728 | +€26,389 | +1128.0% |
| Total equity and liabilities | 10/49 | €3,318 | €617,893 | +€614,575 | +18522.0% |
| Equity | 10/15 | -€188 | €18,306 | +€18,494 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,188 | €15,306 | +€18,494 | |
| Amounts payable | 17/49 | €3,506 | €599,586 | +€596,081 | +17002.9% |
| Amounts payable after more than one year | 17 | - | €529,574 | +€529,574 | |
| Financial debts | 170/4 | - | €529,574 | +€529,574 | |
| Amounts payable within one year | 42/48 | €3,506 | €69,892 | +€66,386 | +1893.6% |
| Current portion of amounts payable after more than one year | 42 | - | €58,842 | +€58,842 | |
| Trade debts | 44 | - | €202 | +€202 | |
| Suppliers | 440/4 | - | €202 | +€202 | |
| Taxes, remuneration and social security | 45 | - | €10,848 | +€10,848 | |
| Taxes | 450/3 | - | €10,848 | +€10,848 | |
| Other amounts payable | 47/48 | €3,506 | - | -€3,506 | |
| Accrued charges and deferred income | 492/3 | - | €121 | +€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €106 | +€106 | |
| Other operating charges | 640/8 | €151 | €151 | = | 0.0% |
| Gross operating margin | 9900 | -€1,586 | €33,789 | +€35,375 | |
| Operating profit (loss) | 9901 | -€1,737 | €33,532 | +€35,268 | |
| Financial charges | 65/66B | - | €9,721 | +€9,721 | |
| Recurring financial charges | 65 | - | €9,721 | +€9,721 | |
| Profit (loss) for the period before taxes | 9903 | -€1,737 | €23,811 | +€25,547 | |
| Income taxes | 67/77 | - | €5,316 | +€5,316 | |
| Profit (loss) for the period | 9904 | -€1,737 | €18,494 | +€20,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,737 | €18,494 | +€20,231 |
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 4 October 2026 via checked.be.