ParoCM: 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.
ParoCM
Largest movements
- Receivables after one year -€205,000
no longer reported in 2024 (was €205,000)
- Receivables within one year +€50,627
up €50,627 (+104%), from €48,814 to €99,441
of which Other amounts receivable: +€58,593
- Cash -€41,373
down €41,373 (-80.3%), from €51,527 to €10,154
mainly Contributions, distributions and other (-€210,000) and Receivables within one year (-€50,627)
- Deferred charges and accrued income +€17,808
up €17,808 (+4,200%), from €424 to €18,232
- Profit (loss) carried forward -€158,508
down €158,508 (-58.7%), from €269,933 to €111,426
- Tax, wage and social debts -€29,484
down €29,484 (-90.2%), from €32,696 to €3,213
of which Taxes: -€29,484
- Current portion of long-term debt +€8,243
new in 2024: €8,243
- Gross operating margin +€35,872
up €35,872 (+104%), from €34,404 to €70,276
- Financial income -€9,287
no longer reported in 2024 (was €9,287)
of which Financial income: -€9,287
- Taxes +€2,856
up €2,856 (+28.3%), from €10,096 to €12,953
- Financial charges +€1,860
up €1,860 (+137%), from €1,358 to €3,218
- Other operating charges +€1,574
up €1,574 (+520%), from €303 to €1,876
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.
Derived cash bridge
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 | €307,130 | €128,455 | -€178,675 | -58.2% |
| Fixed assets | 21/28 | €1,365 | €628 | -€737 | -54.0% |
| Tangible fixed assets | 22/27 | €1,365 | €628 | -€737 | -54.0% |
| Plant, machinery and equipment | 23 | €789 | €450 | -€339 | -43.0% |
| Furniture and vehicles | 24 | €576 | €178 | -€398 | -69.1% |
| Current assets | 29/58 | €305,765 | €127,827 | -€177,938 | -58.2% |
| Amounts receivable after more than one year | 29 | €205,000 | - | -€205,000 | |
| Trade receivables | 290 | €205,000 | - | -€205,000 | |
| Amounts receivable within one year | 40/41 | €48,814 | €99,441 | +€50,627 | +104% |
| Trade receivables | 40 | €7,966 | - | -€7,966 | |
| Other amounts receivable | 41 | €40,848 | €99,441 | +€58,593 | +143% |
| Cash at bank and in hand | 54/58 | €51,527 | €10,154 | -€41,373 | -80.3% |
| Deferred charges and accrued income | 490/1 | €424 | €18,232 | +€17,808 | +4,200% |
| Total equity and liabilities | 10/49 | €307,130 | €128,455 | -€178,675 | -58.2% |
| Equity | 10/15 | €272,433 | €113,926 | -€158,508 | -58.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €269,933 | €111,426 | -€158,508 | -58.7% |
| Amounts payable | 17/49 | €34,696 | €14,529 | -€20,167 | -58.1% |
| Amounts payable within one year | 42/48 | €34,696 | €14,529 | -€20,167 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,243 | +€8,243 | |
| Trade debts | 44 | €2,000 | €3,073 | +€1,073 | +53.7% |
| Suppliers | 440/4 | €2,000 | €3,073 | +€1,073 | +53.7% |
| Taxes, remuneration and social security | 45 | €32,696 | €3,213 | -€29,484 | -90.2% |
| Taxes | 450/3 | €29,696 | €213 | -€29,484 | -99.3% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €846 | €737 | -€109 | -12.9% |
| Other operating charges | 640/8 | €303 | €1,876 | +€1,574 | +520% |
| Gross operating margin | 9900 | €34,404 | €70,276 | +€35,872 | +104% |
| Operating profit (loss) | 9901 | €33,256 | €67,663 | +€34,407 | +103% |
| Financial income | 75/76B | €9,287 | - | -€9,287 | |
| Recurring financial income | 75 | €9,287 | - | -€9,287 | |
| Non-recurring financial income | 76B | €9,287 | - | -€9,287 | |
| Financial charges | 65/66B | €1,358 | €3,218 | +€1,860 | +137% |
| Recurring financial charges | 65 | €1,358 | €3,218 | +€1,860 | +137% |
| Profit (loss) for the period before taxes | 9903 | €41,185 | €64,445 | +€23,261 | +56.5% |
| Income taxes | 67/77 | €10,096 | €12,953 | +€2,856 | +28.3% |
| Profit (loss) for the period | 9904 | €31,088 | €51,492 | +€20,404 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,088 | €51,492 | +€20,404 | +65.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.