PARRA-CONSULTING: 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.
PARRA-CONSULTING
Largest movements
- Receivables within one year +€19,716
up €19,716 (+30.4%), from €64,905 to €84,621
of which Other amounts receivable: +€15,379
- Tangible fixed assets +€5,484
new in 2025: €5,484
- Cash -€1,798
down €1,798 (-13.4%), from €13,375 to €11,576
mainly Receivables within one year (-€19,716) and Debts after one year (-€16,057)
- Current portion of long-term debt +€23,012
new in 2025: €23,012
- Debts after one year -€16,057
down €16,057 (-80.3%), from €20,000 to €3,943
- Trade debts +€8,456
up €8,456 (+363%), from €2,332 to €10,788
- Reserves +€7,592
up €7,592 (+18.6%), from €40,720 to €48,312
- Tax, wage and social debts +€1,160
up €1,160 (+8.7%), from €13,324 to €14,484
- Gross operating margin +€8,213
up €8,213 (+97.9%), from €8,390 to €16,602
- Depreciation +€1,810
new in 2025: €1,810
- Other operating charges -€1,376
down €1,376 (-44.7%), from €3,078 to €1,701
- Financial charges +€938
up €938 (+38.3%), from €2,448 to €3,386
- Taxes +€579
up €579 (+12.6%), from €4,607 to €5,186
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 | €79,376 | €103,540 | +€24,164 | +30.4% |
| Fixed assets | 21/28 | - | €5,484 | +€5,484 | |
| Tangible fixed assets | 22/27 | - | €5,484 | +€5,484 | |
| Furniture and vehicles | 24 | - | €5,484 | +€5,484 | |
| Current assets | 29/58 | €79,376 | €98,056 | +€18,680 | +23.5% |
| Amounts receivable within one year | 40/41 | €64,905 | €84,621 | +€19,716 | +30.4% |
| Trade receivables | 40 | €16,755 | €21,093 | +€4,338 | +25.9% |
| Other amounts receivable | 41 | €48,149 | €63,528 | +€15,379 | +31.9% |
| Cash at bank and in hand | 54/58 | €13,375 | €11,576 | -€1,798 | -13.4% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,859 | +€762 | +69.5% |
| Total equity and liabilities | 10/49 | €79,376 | €103,540 | +€24,164 | +30.4% |
| Equity | 10/15 | €43,720 | €51,312 | +€7,592 | +17.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,720 | €48,312 | +€7,592 | +18.6% |
| Distributable reserves | 133 | €40,720 | €48,312 | +€7,592 | +18.6% |
| Amounts payable | 17/49 | €35,656 | €52,227 | +€16,571 | +46.5% |
| Amounts payable after more than one year | 17 | €20,000 | €3,943 | -€16,057 | -80.3% |
| Financial debts | 170/4 | €20,000 | €3,943 | -€16,057 | -80.3% |
| Amounts payable within one year | 42/48 | €15,656 | €48,284 | +€32,628 | +208% |
| Current portion of amounts payable after more than one year | 42 | - | €23,012 | +€23,012 | |
| Trade debts | 44 | €2,332 | €10,788 | +€8,456 | +363% |
| Suppliers | 440/4 | €2,332 | €10,788 | +€8,456 | +363% |
| Taxes, remuneration and social security | 45 | €13,324 | €14,484 | +€1,160 | +8.7% |
| Taxes | 450/3 | €13,324 | €14,484 | +€1,160 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,810 | +€1,810 | |
| Other operating charges | 640/8 | €3,078 | €1,701 | -€1,376 | -44.7% |
| Gross operating margin | 9900 | €8,390 | €16,602 | +€8,213 | +97.9% |
| Operating profit (loss) | 9901 | €5,312 | €13,091 | +€7,779 | +146% |
| Financial income | 75/76B | €3,351 | €3,073 | -€278 | -8.3% |
| Recurring financial income | 75 | €3,351 | €3,073 | -€278 | -8.3% |
| Financial charges | 65/66B | €2,448 | €3,386 | +€938 | +38.3% |
| Recurring financial charges | 65 | €2,448 | €3,386 | +€938 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €6,216 | €12,778 | +€6,563 | +106% |
| Income taxes | 67/77 | €4,607 | €5,186 | +€579 | +12.6% |
| Profit (loss) for the period | 9904 | €1,608 | €7,592 | +€5,984 | +372% |
| Profit (loss) for the period to be appropriated | 9905 | €1,608 | €7,592 | +€5,984 | +372% |
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 28 October 2026 via checked.be.