PARQUET & PLUS: 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.
PARQUET & PLUS
Largest movements
- Receivables within one year +€2,493
up €2,493 (+23.3%), from €10,689 to €13,182
of which Trade receivables: +€2,928
- Financial fixed assets +€800
new in 2025: €800
- Cash +€307
new in 2025: €307
mainly Trade debts (+€5,021) and Net result for the year (+€4,647)
- Tangible fixed assets -€263
down €263 (-34.0%), from €773 to €510
- Other debts -€6,352
down €6,352 (-74.7%), from €8,500 to €2,148
- Trade debts +€5,021
up €5,021 (+1235.4%), from €406 to €5,427
- Profit (loss) carried forward +€4,647
up €4,647 (+837.5%), from €555 to €5,202
- Gross operating margin +€5,062
up €5,062 (+847.5%), from €597 to €5,660
- Financial charges +€399
up €399 (+1458.7%), from €27 to €426
- Depreciation +€247
up €247 (+1637.9%), from €15 to €263
- Other operating charges +€204
new in 2025: €204
- Taxes +€120
new in 2025: €120
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 | €11,462 | €14,799 | +€3,338 | +29.1% |
| Fixed assets | 21/28 | €773 | €1,310 | +€537 | +69.5% |
| Tangible fixed assets | 22/27 | €773 | €510 | -€263 | -34.0% |
| Plant, machinery and equipment | 23 | €773 | €510 | -€263 | -34.0% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €10,689 | €13,489 | +€2,800 | +26.2% |
| Amounts receivable within one year | 40/41 | €10,689 | €13,182 | +€2,493 | +23.3% |
| Trade receivables | 40 | €4,750 | €7,678 | +€2,928 | +61.6% |
| Other amounts receivable | 41 | €5,939 | €5,504 | -€435 | -7.3% |
| Cash at bank and in hand | 54/58 | - | €307 | +€307 | |
| Total equity and liabilities | 10/49 | €11,462 | €14,799 | +€3,338 | +29.1% |
| Equity | 10/15 | €2,555 | €7,202 | +€4,647 | +181.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €555 | €5,202 | +€4,647 | +837.5% |
| Amounts payable | 17/49 | €8,907 | €7,597 | -€1,310 | -14.7% |
| Amounts payable within one year | 42/48 | €8,907 | €7,597 | -€1,310 | -14.7% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €406 | €5,427 | +€5,021 | +1235.4% |
| Suppliers | 440/4 | €406 | €5,427 | +€5,021 | +1235.4% |
| Taxes, remuneration and social security | 45 | - | €21 | +€21 | |
| Taxes | 450/3 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | €8,500 | €2,148 | -€6,352 | -74.7% |
| Non-recurring operating income | 76A | - | €1,043 | +€1,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | €263 | +€247 | +1637.9% |
| Other operating charges | 640/8 | - | €204 | +€204 | |
| Gross operating margin | 9900 | €597 | €5,660 | +€5,062 | +847.5% |
| Operating profit (loss) | 9901 | €582 | €5,193 | +€4,611 | +791.9% |
| Financial charges | 65/66B | €27 | €426 | +€399 | +1458.7% |
| Recurring financial charges | 65 | €27 | €426 | +€399 | +1458.7% |
| Profit (loss) for the period before taxes | 9903 | €555 | €4,767 | +€4,212 | +759.1% |
| Income taxes | 67/77 | - | €120 | +€120 | |
| Profit (loss) for the period | 9904 | €555 | €4,647 | +€4,093 | +737.5% |
| Profit (loss) for the period to be appropriated | 9905 | €555 | €4,647 | +€4,093 | +737.5% |
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.