PARS PRO TOTUM: 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.
PARS PRO TOTUM
Largest movements
- Cash -€215,932
down €215,932 (-87.1%), from €248,014 to €32,082
mainly Other debts (-€225,847) and Net result for the year (-€27,053)
- Tangible fixed assets -€40,829
down €40,829 (-5.3%), from €770,568 to €729,739
of which Land and buildings: -€39,419
- Receivables within one year -€21,671
down €21,671 (-5.3%), from €406,459 to €384,788
of which Other amounts receivable: -€21,610
- Other debts -€225,847
down €225,847 (-29.4%), from €769,179 to €543,331
- Profit (loss) carried forward -€27,053
down €27,053 (-29.1%), from -€93,094 to -€120,147
- Tax, wage and social debts -€17,474
down €17,474 (-95.2%), from €18,360 to €886
of which Taxes: -€17,547
- Financial income -€252,558
down €252,558 (-90.6%), from €278,713 to €26,155
- Gross operating margin +€25,519
up €25,519 (+930%), from €2,743 to €28,262
- Taxes -€19,000
no longer reported in 2025 (was €19,000)
- Financial charges +€5,783
up €5,783 (+28.1%), from €20,586 to €26,370
- Staff costs +€5,133
new in 2025: €5,133
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 | €1,557,034 | €1,278,375 | -€278,658 | -17.9% |
| Fixed assets | 21/28 | €876,759 | €835,331 | -€41,429 | -4.7% |
| Intangible fixed assets | 21 | €1,192 | €592 | -€600 | -50.3% |
| Tangible fixed assets | 22/27 | €770,568 | €729,739 | -€40,829 | -5.3% |
| Land and buildings | 22 | €767,072 | €727,653 | -€39,419 | -5.1% |
| Furniture and vehicles | 24 | €3,495 | €2,086 | -€1,409 | -40.3% |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €680,274 | €443,044 | -€237,230 | -34.9% |
| Amounts receivable within one year | 40/41 | €406,459 | €384,788 | -€21,671 | -5.3% |
| Trade receivables | 40 | €62 | - | -€62 | |
| Other amounts receivable | 41 | €406,397 | €384,788 | -€21,610 | -5.3% |
| Current investments | 50/53 | €25,694 | €25,941 | +€247 | +1.0% |
| Cash at bank and in hand | 54/58 | €248,014 | €32,082 | -€215,932 | -87.1% |
| Deferred charges and accrued income | 490/1 | €107 | €234 | +€127 | +118% |
| Total equity and liabilities | 10/49 | €1,557,034 | €1,278,375 | -€278,658 | -17.9% |
| Equity | 10/15 | €758,746 | €731,692 | -€27,053 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €833,239 | €833,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €793,879 | €793,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,094 | -€120,147 | -€27,053 | -29.1% |
| Amounts payable | 17/49 | €798,288 | €546,683 | -€251,605 | -31.5% |
| Amounts payable within one year | 42/48 | €797,318 | €545,676 | -€251,642 | -31.6% |
| Trade debts | 44 | €9,779 | €1,458 | -€8,320 | -85.1% |
| Suppliers | 440/4 | €9,779 | €1,458 | -€8,320 | -85.1% |
| Taxes, remuneration and social security | 45 | €18,360 | €886 | -€17,474 | -95.2% |
| Taxes | 450/3 | €18,360 | €813 | -€17,547 | -95.6% |
| Remuneration and social security | 454/9 | - | €73 | +€73 | |
| Other amounts payable | 47/48 | €769,179 | €543,331 | -€225,847 | -29.4% |
| Accrued charges and deferred income | 492/3 | €970 | €1,007 | +€37 | +3.8% |
| Non-recurring operating income | 76A | €876 | €2,036 | +€1,160 | +132% |
| Remuneration, social security and pensions | 62 | - | €5,133 | +€5,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,878 | €42,904 | -€975 | -2.2% |
| Other operating charges | 640/8 | €6,271 | €7,064 | +€792 | +12.6% |
| Gross operating margin | 9900 | €2,743 | €28,262 | +€25,519 | +930% |
| Operating profit (loss) | 9901 | -€47,407 | -€26,838 | +€20,568 | +43.4% |
| Financial income | 75/76B | €278,713 | €26,155 | -€252,558 | -90.6% |
| Recurring financial income | 75 | €278,713 | €26,155 | -€252,558 | -90.6% |
| Financial charges | 65/66B | €20,586 | €26,370 | +€5,783 | +28.1% |
| Recurring financial charges | 65 | €20,586 | €26,370 | +€5,783 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €210,720 | -€27,053 | -€237,773 | |
| Income taxes | 67/77 | €19,000 | - | -€19,000 | |
| Profit (loss) for the period | 9904 | €191,720 | -€27,053 | -€218,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €191,720 | -€27,053 | -€218,773 |
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 16 October 2026 via checked.be.