PAROGIMPLANT: 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.
PAROGIMPLANT
Largest movements
- Receivables within one year -€46,336
down €46,336 (-32.7%), from €141,849 to €95,513
- Current investments +€32,193
new in 2025: €32,193
- Cash -€15,626
down €15,626 (-5.8%), from €269,674 to €254,048
mainly Contributions, distributions and other (-€100,000) and Other debts (-€50,000)
- Tangible fixed assets -€14,638
down €14,638 (-4.9%), from €296,933 to €282,295
of which Land and buildings: -€9,700
- Profit (loss) carried forward +€62,526
up €62,526 (+21.4%), from €292,703 to €355,229
- Other debts -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Tax, wage and social debts -€43,258
down €43,258 (-41.6%), from €103,892 to €60,634
- Debts after one year -€10,900
down €10,900 (-7.6%), from €142,666 to €131,766
- Gross operating margin +€8,206
up €8,206 (+3.5%), from €231,513 to €239,720
- Financial charges -€3,000
down €3,000 (-33.7%), from €8,901 to €5,901
- Taxes +€2,707
up €2,707 (+5.2%), from €52,543 to €55,250
- Depreciation +€2,422
up €2,422 (+19.8%), from €12,216 to €14,638
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.
Derived cash bridge
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 | €709,210 | €665,328 | -€43,882 | -6.2% |
| Fixed assets | 21/28 | €297,033 | €282,395 | -€14,638 | -4.9% |
| Tangible fixed assets | 22/27 | €296,933 | €282,295 | -€14,638 | -4.9% |
| Land and buildings | 22 | €286,597 | €276,897 | -€9,700 | -3.4% |
| Furniture and vehicles | 24 | €10,337 | €5,398 | -€4,938 | -47.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €412,177 | €382,933 | -€29,244 | -7.1% |
| Amounts receivable within one year | 40/41 | €141,849 | €95,513 | -€46,336 | -32.7% |
| Other amounts receivable | 41 | €141,849 | €95,513 | -€46,336 | -32.7% |
| Current investments | 50/53 | - | €32,193 | +€32,193 | |
| Cash at bank and in hand | 54/58 | €269,674 | €254,048 | -€15,626 | -5.8% |
| Deferred charges and accrued income | 490/1 | €654 | €1,178 | +€525 | +80.3% |
| Total equity and liabilities | 10/49 | €709,210 | €665,328 | -€43,882 | -6.2% |
| Equity | 10/15 | €297,703 | €360,229 | +€62,526 | +21.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,703 | €355,229 | +€62,526 | +21.4% |
| Amounts payable | 17/49 | €411,507 | €305,099 | -€106,408 | -25.9% |
| Amounts payable after more than one year | 17 | €142,666 | €131,766 | -€10,900 | -7.6% |
| Financial debts | 170/4 | €142,666 | €131,766 | -€10,900 | -7.6% |
| Amounts payable within one year | 42/48 | €268,841 | €173,333 | -€95,508 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €11,739 | €11,655 | -€84 | -0.7% |
| Trade debts | 44 | €3,209 | €1,043 | -€2,166 | -67.5% |
| Suppliers | 440/4 | €3,209 | €1,043 | -€2,166 | -67.5% |
| Taxes, remuneration and social security | 45 | €103,892 | €60,634 | -€43,258 | -41.6% |
| Taxes | 450/3 | €103,892 | €60,634 | -€43,258 | -41.6% |
| Other amounts payable | 47/48 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,216 | €14,638 | +€2,422 | +19.8% |
| Other operating charges | 640/8 | €2,638 | €2,020 | -€618 | -23.4% |
| Gross operating margin | 9900 | €231,513 | €239,720 | +€8,206 | +3.5% |
| Operating profit (loss) | 9901 | €216,660 | €223,062 | +€6,402 | +3.0% |
| Financial income | 75/76B | - | €616 | +€616 | |
| Recurring financial income | 75 | - | €616 | +€616 | |
| Financial charges | 65/66B | €8,901 | €5,901 | -€3,000 | -33.7% |
| Recurring financial charges | 65 | €8,901 | €5,901 | -€3,000 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €207,759 | €217,776 | +€10,018 | +4.8% |
| Income taxes | 67/77 | €52,543 | €55,250 | +€2,707 | +5.2% |
| Profit (loss) for the period | 9904 | €155,215 | €162,526 | +€7,311 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €155,215 | €162,526 | +€7,311 | +4.7% |
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 18 October 2026 via checked.be.