PARSIE: 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.
PARSIE
Largest movements
- Receivables after one year -€45,338
down €45,338 (-20.2%), from €224,596 to €179,258
- Receivables within one year +€16,600
up €16,600 (+158%), from €10,520 to €27,120
of which Trade receivables: +€20,347
- Tangible fixed assets -€12,889
down €12,889 (-27.4%), from €46,974 to €34,085
of which Furniture and vehicles: -€13,510
- Cash +€8,027
up €8,027 (+486%), from €1,650 to €9,678
mainly Other debts (+€66,667) and Receivables after one year (+€45,338)
- Profit (loss) carried forward -€88,114
down €88,114 (-62.5%), from €141,071 to €52,957
- Other debts +€66,667
up €66,667 (+55.9%), from €119,335 to €186,002
- Tax, wage and social debts -€13,661
down €13,661 (-95.9%), from €14,238 to €577
- Gross operating margin -€2,614
down €2,614 (-3.7%), from €70,688 to €68,074
- Taxes +€1,923
up €1,923 (+14.7%), from €13,071 to €14,994
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 | €286,219 | €250,142 | -€36,077 | -12.6% |
| Fixed assets | 21/28 | €46,974 | €34,085 | -€12,889 | -27.4% |
| Tangible fixed assets | 22/27 | €46,974 | €34,085 | -€12,889 | -27.4% |
| Land and buildings | 22 | €2,666 | €3,831 | +€1,165 | +43.7% |
| Plant, machinery and equipment | 23 | €1,475 | €931 | -€545 | -36.9% |
| Furniture and vehicles | 24 | €42,833 | €29,323 | -€13,510 | -31.5% |
| Current assets | 29/58 | €239,244 | €216,057 | -€23,187 | -9.7% |
| Amounts receivable after more than one year | 29 | €224,596 | €179,258 | -€45,338 | -20.2% |
| Other amounts receivable | 291 | €224,596 | €179,258 | -€45,338 | -20.2% |
| Amounts receivable within one year | 40/41 | €10,520 | €27,120 | +€16,600 | +158% |
| Trade receivables | 40 | - | €20,347 | +€20,347 | |
| Other amounts receivable | 41 | €10,520 | €6,773 | -€3,747 | -35.6% |
| Cash at bank and in hand | 54/58 | €1,650 | €9,678 | +€8,027 | +486% |
| Deferred charges and accrued income | 490/1 | €2,478 | €1 | -€2,477 | -100.0% |
| Total equity and liabilities | 10/49 | €286,219 | €250,142 | -€36,077 | -12.6% |
| Equity | 10/15 | €143,071 | €54,957 | -€88,114 | -61.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,071 | €52,957 | -€88,114 | -62.5% |
| Amounts payable | 17/49 | €143,147 | €195,185 | +€52,037 | +36.4% |
| Amounts payable within one year | 42/48 | €143,147 | €195,185 | +€52,037 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €8,606 | -€144 | -1.6% |
| Trade debts | 44 | €824 | - | -€824 | |
| Suppliers | 440/4 | €824 | - | -€824 | |
| Taxes, remuneration and social security | 45 | €14,238 | €577 | -€13,661 | -95.9% |
| Taxes | 450/3 | €14,238 | €577 | -€13,661 | -95.9% |
| Other amounts payable | 47/48 | €119,335 | €186,002 | +€66,667 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,591 | €14,939 | +€348 | +2.4% |
| Other operating charges | 640/8 | €590 | €806 | +€217 | +36.8% |
| Gross operating margin | 9900 | €70,688 | €68,074 | -€2,614 | -3.7% |
| Operating profit (loss) | 9901 | €55,507 | €52,328 | -€3,179 | -5.7% |
| Financial income | 75/76B | €5,150 | €4,758 | -€392 | -7.6% |
| Recurring financial income | 75 | €5,150 | €4,758 | -€392 | -7.6% |
| Financial charges | 65/66B | €148 | €207 | +€59 | +40.0% |
| Recurring financial charges | 65 | €148 | €207 | +€59 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €60,510 | €56,880 | -€3,631 | -6.0% |
| Income taxes | 67/77 | €13,071 | €14,994 | +€1,923 | +14.7% |
| Profit (loss) for the period | 9904 | €47,439 | €41,886 | -€5,553 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,439 | €41,886 | -€5,553 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.