PAROLA: 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.
PAROLA
Largest movements
- Current investments +€10,842
up €10,842 (+12.9%), from €83,901 to €94,744
- Cash -€7,538
down €7,538 (-15.0%), from €50,343 to €42,805
mainly Contributions, distributions and other (-€24,710) and Current investments (-€10,842)
- Other debts +€20,665
up €20,665 (+5054.7%), from €409 to €21,074
- Reserves -€15,712
down €15,712 (-26.2%), from €60,015 to €44,304
- Tax, wage and social debts -€1,787
down €1,787 (-95.8%), from €1,865 to €78
- Gross operating margin -€740
down €740 (-5.8%), from €12,869 to €12,129
- Financial income +€683
up €683 (+54.0%), from €1,265 to €1,948
- Depreciation -€351
down €351 (-65.8%), from €534 to €183
- Taxes +€140
up €140 (+3.8%), from €3,715 to €3,855
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 | €137,533 | €140,799 | +€3,266 | +2.4% |
| Fixed assets | 21/28 | €183 | - | -€183 | |
| Tangible fixed assets | 22/27 | €183 | - | -€183 | |
| Furniture and vehicles | 24 | €183 | - | -€183 | |
| Current assets | 29/58 | €137,350 | €140,799 | +€3,449 | +2.5% |
| Amounts receivable within one year | 40/41 | €1,660 | €1,708 | +€48 | +2.9% |
| Trade receivables | 40 | €1,655 | €1,597 | -€58 | -3.5% |
| Other amounts receivable | 41 | €5 | €111 | +€106 | +2182.1% |
| Current investments | 50/53 | €83,901 | €94,744 | +€10,842 | +12.9% |
| Cash at bank and in hand | 54/58 | €50,343 | €42,805 | -€7,538 | -15.0% |
| Deferred charges and accrued income | 490/1 | €1,447 | €1,543 | +€96 | +6.6% |
| Total equity and liabilities | 10/49 | €137,533 | €140,799 | +€3,266 | +2.4% |
| Equity | 10/15 | €135,015 | €119,304 | -€15,712 | -11.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €60,015 | €44,304 | -€15,712 | -26.2% |
| Distributable reserves | 133 | €60,015 | €44,304 | -€15,712 | -26.2% |
| Amounts payable | 17/49 | €2,518 | €21,496 | +€18,977 | +753.6% |
| Amounts payable within one year | 42/48 | €2,518 | €21,496 | +€18,977 | +753.6% |
| Trade debts | 44 | €244 | €344 | +€100 | +40.8% |
| Suppliers | 440/4 | €244 | €344 | +€100 | +40.8% |
| Taxes, remuneration and social security | 45 | €1,865 | €78 | -€1,787 | -95.8% |
| Taxes | 450/3 | €1,865 | €78 | -€1,787 | -95.8% |
| Other amounts payable | 47/48 | €409 | €21,074 | +€20,665 | +5054.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534 | €183 | -€351 | -65.8% |
| Other operating charges | 640/8 | €885 | €852 | -€33 | -3.7% |
| Gross operating margin | 9900 | €12,869 | €12,129 | -€740 | -5.8% |
| Operating profit (loss) | 9901 | €11,450 | €11,094 | -€356 | -3.1% |
| Financial income | 75/76B | €1,265 | €1,948 | +€683 | +54.0% |
| Recurring financial income | 75 | €1,265 | €1,948 | +€683 | +54.0% |
| Financial charges | 65/66B | €241 | €189 | -€52 | -21.4% |
| Recurring financial charges | 65 | €241 | €189 | -€52 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €12,474 | €12,853 | +€379 | +3.0% |
| Income taxes | 67/77 | €3,715 | €3,855 | +€140 | +3.8% |
| Profit (loss) for the period | 9904 | €8,759 | €8,998 | +€239 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,759 | €8,998 | +€239 | +2.7% |
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 11 October 2026 via checked.be.