PARSYS: 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.
PARSYS
Largest movements
- Receivables within one year -€86,316
down €86,316 (-48.0%), from €179,846 to €93,530
of which Other amounts receivable: -€86,316
- Current portion of long-term debt -€171,039
down €171,039 (-58.2%), from €293,821 to €122,782
- Profit (loss) carried forward +€143,957
up €143,957 (+8.5%), from €1.7m to €1.8m
- Debts after one year -€112,642
down €112,642 (-30.0%), from €375,610 to €262,968
- Other debts +€58,767
up €58,767 (+15.0%), from €390,550 to €449,318
- Financial income -€135,000
down €135,000 (-38.6%), from €350,000 to €215,000
- Gross operating margin +€12,640
up €12,640 (+8.4%), from €151,189 to €163,829
- Depreciation +€10,024
up €10,024 (+89.3%), from €11,226 to €21,250
- Financial charges -€7,003
down €7,003 (-30.6%), from €22,884 to €15,881
- Taxes +€2,416
up €2,416 (+9.8%), from €24,649 to €27,066
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 | €2,794,674 | €2,701,295 | -€93,379 | -3.3% |
| Fixed assets | 21/28 | €2,595,024 | €2,573,774 | -€21,250 | -0.8% |
| Tangible fixed assets | 22/27 | €95,024 | €73,774 | -€21,250 | -22.4% |
| Furniture and vehicles | 24 | €95,024 | €73,774 | -€21,250 | -22.4% |
| Financial fixed assets | 28 | €2,500,000 | €2,500,000 | = | 0.0% |
| Current assets | 29/58 | €199,650 | €127,521 | -€72,129 | -36.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €179,846 | €93,530 | -€86,316 | -48.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €179,846 | €93,530 | -€86,316 | -48.0% |
| Cash at bank and in hand | 54/58 | €17,203 | €31,253 | +€14,051 | +81.7% |
| Deferred charges and accrued income | 490/1 | €2,602 | €2,738 | +€137 | +5.3% |
| Total equity and liabilities | 10/49 | €2,794,674 | €2,701,295 | -€93,379 | -3.3% |
| Equity | 10/15 | €1,707,310 | €1,851,267 | +€143,957 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,686,850 | €1,830,807 | +€143,957 | +8.5% |
| Amounts payable | 17/49 | €1,087,364 | €850,028 | -€237,336 | -21.8% |
| Amounts payable after more than one year | 17 | €375,610 | €262,968 | -€112,642 | -30.0% |
| Financial debts | 170/4 | €375,610 | €262,968 | -€112,642 | -30.0% |
| Amounts payable within one year | 42/48 | €711,421 | €586,720 | -€124,701 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €293,821 | €122,782 | -€171,039 | -58.2% |
| Trade debts | 44 | €837 | €143 | -€693 | -82.9% |
| Suppliers | 440/4 | €837 | €143 | -€693 | -82.9% |
| Taxes, remuneration and social security | 45 | €26,213 | €14,477 | -€11,736 | -44.8% |
| Taxes | 450/3 | €26,213 | €14,477 | -€11,736 | -44.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €390,550 | €449,318 | +€58,767 | +15.0% |
| Accrued charges and deferred income | 492/3 | €333 | €340 | +€7 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,226 | €21,250 | +€10,024 | +89.3% |
| Other operating charges | 640/8 | €789 | €675 | -€114 | -14.5% |
| Gross operating margin | 9900 | €151,189 | €163,829 | +€12,640 | +8.4% |
| Operating profit (loss) | 9901 | €139,174 | €141,904 | +€2,730 | +2.0% |
| Financial income | 75/76B | €350,000 | €215,000 | -€135,000 | -38.6% |
| Recurring financial income | 75 | €350,000 | €215,000 | -€135,000 | -38.6% |
| Financial charges | 65/66B | €22,884 | €15,881 | -€7,003 | -30.6% |
| Recurring financial charges | 65 | €22,884 | €15,881 | -€7,003 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €466,290 | €341,023 | -€125,267 | -26.9% |
| Income taxes | 67/77 | €24,649 | €27,066 | +€2,416 | +9.8% |
| Profit (loss) for the period | 9904 | €441,640 | €313,957 | -€127,683 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €441,640 | €313,957 | -€127,683 | -28.9% |
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 13 October 2026 via checked.be.