PARSIMONIUM: 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.
PARSIMONIUM
Largest movements
- Receivables within one year +€569
up €569 (+315%), from €181 to €750
of which Trade receivables: +€750
- Cash +€160
up €160 (+29.9%), from €537 to €697
mainly Net result for the year (+€1,387)
- Profit (loss) carried forward +€1,387
up €1,387 (+1.3%), from -€105,992 to -€104,605
- Trade debts -€400
no longer reported in 2025 (was €400)
- Tax, wage and social debts -€258
down €258 (-93.5%), from €276 to €18
- Gross operating margin +€2,985
up €2,985, from -€872 to €2,113
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 | €717 | €1,447 | +€730 | +102% |
| Current assets | 29/58 | €717 | €1,447 | +€730 | +102% |
| Amounts receivable within one year | 40/41 | €181 | €750 | +€569 | +315% |
| Trade receivables | 40 | - | €750 | +€750 | |
| Other amounts receivable | 41 | €181 | - | -€181 | |
| Cash at bank and in hand | 54/58 | €537 | €697 | +€160 | +29.9% |
| Total equity and liabilities | 10/49 | €717 | €1,447 | +€730 | +102% |
| Equity | 10/15 | -€85,992 | -€84,605 | +€1,387 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,992 | -€104,605 | +€1,387 | +1.3% |
| Amounts payable | 17/49 | €86,710 | €86,052 | -€658 | -0.8% |
| Amounts payable within one year | 42/48 | €86,710 | €86,052 | -€658 | -0.8% |
| Trade debts | 44 | €400 | - | -€400 | |
| Suppliers | 440/4 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €276 | €18 | -€258 | -93.5% |
| Taxes | 450/3 | €276 | €18 | -€258 | -93.5% |
| Other amounts payable | 47/48 | €86,034 | €86,034 | = | 0.0% |
| Other operating charges | 640/8 | €523 | €525 | +€2 | +0.4% |
| Gross operating margin | 9900 | -€872 | €2,113 | +€2,985 | |
| Operating profit (loss) | 9901 | -€1,395 | €1,588 | +€2,983 | |
| Financial charges | 65/66B | €183 | €201 | +€18 | +9.7% |
| Recurring financial charges | 65 | €183 | €201 | +€18 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,578 | €1,387 | +€2,966 | |
| Profit (loss) for the period | 9904 | -€1,578 | €1,387 | +€2,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,578 | €1,387 | +€2,966 |
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 31 October 2026 via checked.be.