PARO.COMPEYRON: what changed
PARO.COMPEYRON
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€60,512
up €60,512 (+30.4%), from €198,970 to €259,482
mainly Net result for the year (+€220,071) and Other debts (+€132,221)
- Tangible fixed assets -€14,282
down €14,282 (-45.1%), from €31,688 to €17,407
of which Furniture and vehicles: -€14,282
- Intangible fixed assets -€9,410
down €9,410 (-34.3%), from €27,410 to €18,000
- Receivables within one year -€8,725
down €8,725 (-13.2%), from €66,321 to €57,596
of which Other amounts receivable: -€5,708
- Reserves -€194,211
no longer reported in 2025 (was €194,211)
- Other debts +€132,221
up €132,221 (+65.7%), from €201,392 to €333,613
- Trade debts -€10,533
down €10,533 (-76.4%), from €13,790 to €3,257
- Gross operating margin +€32,136
up €32,136 (+11.4%), from €281,675 to €313,811
- Taxes +€7,347
up €7,347 (+11.7%), from €62,665 to €70,012
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €433,869 | €358,680 | -€75,189 | -17.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €59,098 | €35,407 | -€23,691 | -40.1% |
| Intangible fixed assets | 21 | €27,410 | €18,000 | -€9,410 | -34.3% |
| Tangible fixed assets | 22/27 | €31,688 | €17,407 | -€14,282 | -45.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €31,688 | €17,407 | -€14,282 | -45.1% |
| Current assets | 29/58 | €374,771 | €323,274 | -€51,497 | -13.7% |
| Stocks and contracts in progress | 3 | €4,995 | €3,246 | -€1,749 | -35.0% |
| Stocks | 30/36 | €4,995 | €3,246 | -€1,749 | -35.0% |
| Amounts receivable within one year | 40/41 | €66,321 | €57,596 | -€8,725 | -13.2% |
| Trade receivables | 40 | €57,777 | €54,760 | -€3,016 | -5.2% |
| Other amounts receivable | 41 | €8,544 | €2,836 | -€5,708 | -66.8% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €198,970 | €259,482 | +€60,512 | +30.4% |
| Deferred charges and accrued income | 490/1 | €4,485 | €2,949 | -€1,536 | -34.2% |
| Total equity and liabilities | 10/49 | €433,869 | €358,680 | -€75,189 | -17.3% |
| Equity | 10/15 | €212,811 | €18,600 | -€194,211 | -91.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €194,211 | - | -€194,211 | |
| Distributable reserves | 133 | €194,211 | - | -€194,211 | |
| Amounts payable | 17/49 | €221,057 | €340,080 | +€119,023 | +53.8% |
| Amounts payable within one year | 42/48 | €221,057 | €340,080 | +€119,023 | +53.8% |
| Trade debts | 44 | €13,790 | €3,257 | -€10,533 | -76.4% |
| Suppliers | 440/4 | €13,790 | €3,257 | -€10,533 | -76.4% |
| Taxes, remuneration and social security | 45 | €5,875 | €3,210 | -€2,665 | -45.4% |
| Taxes | 450/3 | €5,875 | €3,210 | -€2,665 | -45.4% |
| Other amounts payable | 47/48 | €201,392 | €333,613 | +€132,221 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,497 | €23,691 | +€2,195 | +10.2% |
| Other operating charges | 640/8 | €1,347 | €925 | -€421 | -31.3% |
| Gross operating margin | 9900 | €281,675 | €313,811 | +€32,136 | +11.4% |
| Operating profit (loss) | 9901 | €258,832 | €289,195 | +€30,363 | +11.7% |
| Financial income | 75/76B | €1,814 | €1,013 | -€801 | -44.2% |
| Recurring financial income | 75 | €1,814 | €1,013 | -€801 | -44.2% |
| Financial charges | 65/66B | €130 | €125 | -€5 | -4.1% |
| Recurring financial charges | 65 | €130 | €125 | -€5 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €260,516 | €290,083 | +€29,567 | +11.3% |
| Income taxes | 67/77 | €62,665 | €70,012 | +€7,347 | +11.7% |
| Profit (loss) for the period | 9904 | €197,850 | €220,071 | +€22,220 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €197,850 | €220,071 | +€22,220 | +11.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.