PARSA: what changed
Two fiscal 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.
PARSA
Largest movements
- Cash +€13,332
up €13,332 (+491.4%), from €2,713 to €16,046
mainly Net result for the year (+€29,124) and Tax, wage and social debts (+€2,107)
- Stocks and contracts +€12,776
up €12,776 (+20.0%), from €63,758 to €76,535
- Receivables within one year -€1,356
down €1,356 (-12.5%), from €10,883 to €9,528
of which Other amounts receivable: -€1,489
- Deferred charges and accrued income +€1,326
new in 2025: €1,326
- Profit (loss) carried forward +€29,124
up €29,124 (+336.3%), from €8,659 to €37,783
- Other debts -€4,835
down €4,835 (-35.9%), from €13,460 to €8,625
- Tax, wage and social debts +€2,107
up €2,107 (+15.1%), from €13,964 to €16,071
of which Taxes: +€7,595
- Staff costs -€30,993
down €30,993 (-49.2%), from €62,952 to €31,959
- Gross operating margin -€6,382
down €6,382 (-8.4%), from €76,122 to €69,740
- Taxes +€5,189
up €5,189 (+232.1%), from €2,236 to €7,425
- Depreciation -€1,051
down €1,051 (-73.5%), from €1,430 to €379
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 | €83,320 | €109,020 | +€25,700 | +30.8% |
| Fixed assets | 21/28 | €5,965 | €5,586 | -€379 | -6.4% |
| Tangible fixed assets | 22/27 | €965 | €586 | -€379 | -39.3% |
| Plant, machinery and equipment | 23 | €965 | €586 | -€379 | -39.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €77,355 | €103,434 | +€26,079 | +33.7% |
| Stocks and contracts in progress | 3 | €63,758 | €76,535 | +€12,776 | +20.0% |
| Stocks | 30/36 | €63,758 | €76,535 | +€12,776 | +20.0% |
| Amounts receivable within one year | 40/41 | €10,883 | €9,528 | -€1,356 | -12.5% |
| Trade receivables | 40 | €7,782 | €7,916 | +€133 | +1.7% |
| Other amounts receivable | 41 | €3,101 | €1,612 | -€1,489 | -48.0% |
| Cash at bank and in hand | 54/58 | €2,713 | €16,046 | +€13,332 | +491.4% |
| Deferred charges and accrued income | 490/1 | - | €1,326 | +€1,326 | |
| Total equity and liabilities | 10/49 | €83,320 | €109,020 | +€25,700 | +30.8% |
| Equity | 10/15 | €18,659 | €47,783 | +€29,124 | +156.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,659 | €37,783 | +€29,124 | +336.3% |
| Amounts payable | 17/49 | €64,661 | €61,237 | -€3,424 | -5.3% |
| Amounts payable within one year | 42/48 | €64,661 | €61,237 | -€3,424 | -5.3% |
| Trade debts | 44 | €37,237 | €36,541 | -€696 | -1.9% |
| Suppliers | 440/4 | €37,237 | €36,541 | -€696 | -1.9% |
| Taxes, remuneration and social security | 45 | €13,964 | €16,071 | +€2,107 | +15.1% |
| Taxes | 450/3 | €2,236 | €9,831 | +€7,595 | +339.7% |
| Remuneration and social security | 454/9 | €11,729 | €6,240 | -€5,489 | -46.8% |
| Other amounts payable | 47/48 | €13,460 | €8,625 | -€4,835 | -35.9% |
| Remuneration, social security and pensions | 62 | €62,952 | €31,959 | -€30,993 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,430 | €379 | -€1,051 | -73.5% |
| Other operating charges | 640/8 | €118 | €240 | +€122 | +103.4% |
| Gross operating margin | 9900 | €76,122 | €69,740 | -€6,382 | -8.4% |
| Operating profit (loss) | 9901 | €11,622 | €37,162 | +€25,540 | +219.8% |
| Financial charges | 65/66B | €728 | €614 | -€114 | -15.7% |
| Recurring financial charges | 65 | €728 | €614 | -€114 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €10,895 | €36,549 | +€25,654 | +235.5% |
| Income taxes | 67/77 | €2,236 | €7,425 | +€5,189 | +232.1% |
| Profit (loss) for the period | 9904 | €8,659 | €29,124 | +€20,465 | +236.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,659 | €29,124 | +€20,465 | +236.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.