PAROCANUEL: what changed
Two financial 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.
PAROCANUEL
Largest movements
- Tangible fixed assets +€9,101
up €9,101 (+384.5%), from €2,367 to €11,468
- Cash +€4,463
up €4,463 (+16.8%), from €26,629 to €31,091
mainly Net result for the year (+€21,424) and Depreciation (+€4,666)
- Deferred charges and accrued income -€3,880
down €3,880 (-68.1%), from €5,699 to €1,819
- Receivables within one year +€1,112
up €1,112 (+8.1%), from €13,780 to €14,892
of which Other amounts receivable: +€6,819
- Reserves +€20,591
up €20,591 (+71.0%), from €29,005 to €49,596
- Tax, wage and social debts -€11,076
down €11,076 (-76.6%), from €14,462 to €3,386
- Trade debts +€1,307
up €1,307 (+113.8%), from €1,149 to €2,456
- Gross operating margin -€5,797
down €5,797 (-13.1%), from €44,121 to €38,324
- Depreciation +€4,094
up €4,094 (+716.6%), from €571 to €4,666
- Taxes -€3,041
down €3,041 (-25.5%), from €11,930 to €8,890
- Financial charges +€2,086
up €2,086 (+122.1%), from €1,708 to €3,794
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 | €48,474 | €59,270 | +€10,796 | +22.3% |
| Fixed assets | 21/28 | €2,367 | €11,468 | +€9,101 | +384.5% |
| Tangible fixed assets | 22/27 | €2,367 | €11,468 | +€9,101 | +384.5% |
| Plant, machinery and equipment | 23 | €2,367 | €11,468 | +€9,101 | +384.5% |
| Current assets | 29/58 | €46,107 | €47,802 | +€1,695 | +3.7% |
| Amounts receivable within one year | 40/41 | €13,780 | €14,892 | +€1,112 | +8.1% |
| Trade receivables | 40 | €13,147 | €7,440 | -€5,707 | -43.4% |
| Other amounts receivable | 41 | €633 | €7,452 | +€6,819 | +1077.8% |
| Cash at bank and in hand | 54/58 | €26,629 | €31,091 | +€4,463 | +16.8% |
| Deferred charges and accrued income | 490/1 | €5,699 | €1,819 | -€3,880 | -68.1% |
| Total equity and liabilities | 10/49 | €48,474 | €59,270 | +€10,796 | +22.3% |
| Equity | 10/15 | €32,005 | €52,596 | +€20,591 | +64.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,005 | €49,596 | +€20,591 | +71.0% |
| Distributable reserves | 133 | €29,005 | €49,596 | +€20,591 | +71.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,470 | €6,674 | -€9,795 | -59.5% |
| Amounts payable within one year | 42/48 | €16,470 | €6,674 | -€9,795 | -59.5% |
| Trade debts | 44 | €1,149 | €2,456 | +€1,307 | +113.8% |
| Suppliers | 440/4 | €1,149 | €2,456 | +€1,307 | +113.8% |
| Taxes, remuneration and social security | 45 | €14,462 | €3,386 | -€11,076 | -76.6% |
| Taxes | 450/3 | €14,462 | €3,386 | -€11,076 | -76.6% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571 | €4,666 | +€4,094 | +716.6% |
| Other operating charges | 640/8 | €83 | €10 | -€72 | -87.8% |
| Gross operating margin | 9900 | €44,121 | €38,324 | -€5,797 | -13.1% |
| Operating profit (loss) | 9901 | €43,467 | €33,648 | -€9,818 | -22.6% |
| Financial income | 75/76B | €36 | €460 | +€424 | +1186.9% |
| Recurring financial income | 75 | €36 | €460 | +€424 | +1186.9% |
| Financial charges | 65/66B | €1,708 | €3,794 | +€2,086 | +122.1% |
| Recurring financial charges | 65 | €1,708 | €3,794 | +€2,086 | +122.1% |
| Profit (loss) for the period before taxes | 9903 | €41,794 | €30,314 | -€11,480 | -27.5% |
| Income taxes | 67/77 | €11,930 | €8,890 | -€3,041 | -25.5% |
| Profit (loss) for the period | 9904 | €29,864 | €21,424 | -€8,440 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,864 | €21,424 | -€8,440 | -28.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.