PARSE LOISIRS: 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.
PARSE LOISIRS
Largest movements
- Cash +€23,675
up €23,675 (+11.5%), from €205,105 to €228,780
mainly Trade debts (+€39,561) and Depreciation (+€29,358)
- Intangible fixed assets -€7,278
down €7,278 (-14.3%), from €50,865 to €43,587
- Tangible fixed assets -€5,714
down €5,714 (-10.0%), from €57,017 to €51,303
of which Other tangible fixed assets: -€9,544
- Receivables within one year +€5,024
up €5,024 (+103.7%), from €4,845 to €9,869
of which Other amounts receivable: +€4,724
- Deferred charges and accrued income +€3,589
up €3,589 (+29.3%), from €12,248 to €15,837
- Trade debts +€39,561
up €39,561 (+51.5%), from €76,823 to €116,384
- Other debts -€20,963
down €20,963 (-98.9%), from €21,191 to €228
- Profit (loss) carried forward +€14,454
up €14,454 (+51.3%), from €28,178 to €42,632
- Debts after one year -€12,653
down €12,653 (-28.1%), from €44,992 to €32,339
- Tax, wage and social debts -€5,971
down €5,971 (-7.3%), from €81,927 to €75,956
of which Taxes: -€7,989
- Staff costs +€63,915
up €63,915 (+10.4%), from €612,392 to €676,307
- Gross operating margin +€52,853
up €52,853 (+7.7%), from €684,837 to €737,690
- Depreciation -€9,758
down €9,758 (-24.9%), from €39,116 to €29,358
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,973 | €358,668 | +€18,696 | +5.5% |
| Fixed assets | 21/28 | €108,206 | €95,214 | -€12,992 | -12.0% |
| Intangible fixed assets | 21 | €50,865 | €43,587 | -€7,278 | -14.3% |
| Tangible fixed assets | 22/27 | €57,017 | €51,303 | -€5,714 | -10.0% |
| Furniture and vehicles | 24 | €18,617 | €22,447 | +€3,830 | +20.6% |
| Other tangible fixed assets | 26 | €38,400 | €28,856 | -€9,544 | -24.9% |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €231,767 | €263,454 | +€31,687 | +13.7% |
| Stocks and contracts in progress | 3 | €9,569 | €8,967 | -€601 | -6.3% |
| Stocks | 30/36 | €9,569 | €8,967 | -€601 | -6.3% |
| Amounts receivable within one year | 40/41 | €4,845 | €9,869 | +€5,024 | +103.7% |
| Trade receivables | 40 | - | €300 | +€300 | |
| Other amounts receivable | 41 | €4,845 | €9,569 | +€4,724 | +97.5% |
| Cash at bank and in hand | 54/58 | €205,105 | €228,780 | +€23,675 | +11.5% |
| Deferred charges and accrued income | 490/1 | €12,248 | €15,837 | +€3,589 | +29.3% |
| Total equity and liabilities | 10/49 | €339,973 | €358,668 | +€18,696 | +5.5% |
| Equity | 10/15 | €93,899 | €108,352 | +€14,454 | +15.4% |
| Contributions | 10/11 | €59,593 | €59,593 | = | 0.0% |
| Capital | 10 | €59,593 | €59,593 | = | 0.0% |
| Issued capital | 100 | €59,593 | €59,593 | = | 0.0% |
| Reserves | 13 | €6,128 | €6,128 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,959 | €5,959 | = | 0.0% |
| Legal reserve | 130 | €5,959 | €5,959 | = | 0.0% |
| Tax-exempt reserves | 132 | €169 | €169 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,178 | €42,632 | +€14,454 | +51.3% |
| Amounts payable | 17/49 | €246,074 | €250,316 | +€4,242 | +1.7% |
| Amounts payable after more than one year | 17 | €44,992 | €32,339 | -€12,653 | -28.1% |
| Financial debts | 170/4 | €44,992 | €32,339 | -€12,653 | -28.1% |
| Amounts payable within one year | 42/48 | €201,082 | €217,977 | +€16,895 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €21,141 | €25,409 | +€4,268 | +20.2% |
| Trade debts | 44 | €76,823 | €116,384 | +€39,561 | +51.5% |
| Suppliers | 440/4 | €76,823 | €116,384 | +€39,561 | +51.5% |
| Taxes, remuneration and social security | 45 | €81,927 | €75,956 | -€5,971 | -7.3% |
| Taxes | 450/3 | €13,586 | €5,598 | -€7,989 | -58.8% |
| Remuneration and social security | 454/9 | €68,340 | €70,358 | +€2,017 | +3.0% |
| Other amounts payable | 47/48 | €21,191 | €228 | -€20,963 | -98.9% |
| Remuneration, social security and pensions | 62 | €612,392 | €676,307 | +€63,915 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,116 | €29,358 | -€9,758 | -24.9% |
| Other operating charges | 640/8 | €3,700 | €3,071 | -€629 | -17.0% |
| Non-recurring operating charges | 66A | - | €4,435 | +€4,435 | |
| Gross operating margin | 9900 | €684,837 | €737,690 | +€52,853 | +7.7% |
| Operating profit (loss) | 9901 | €29,630 | €24,519 | -€5,111 | -17.2% |
| Financial income | 75/76B | - | €740 | +€740 | |
| Recurring financial income | 75 | - | €740 | +€740 | |
| Financial charges | 65/66B | €7,691 | €7,068 | -€623 | -8.1% |
| Recurring financial charges | 65 | €7,691 | €7,068 | -€623 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €21,939 | €18,191 | -€3,748 | -17.1% |
| Income taxes | 67/77 | €5,727 | €3,737 | -€1,990 | -34.7% |
| Profit (loss) for the period | 9904 | €16,212 | €14,454 | -€1,758 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,212 | €14,454 | -€1,758 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.