PARUDIAM: 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.
PARUDIAM
Largest movements
- Receivables within one year -€73,080
no longer reported in 2025 (was €73,080)
- Cash +€41,126
up €41,126 (+21.9%), from €187,787 to €228,913
mainly Receivables within one year (+€73,080) and Net result for the year (+€48,901)
- Tangible fixed assets -€5,865
down €5,865 (-19.2%), from €30,526 to €24,661
- Other debts -€91,295
down €91,295 (-11.8%), from €774,797 to €683,502
- Profit (loss) carried forward +€48,901
up €48,901 (+4.2%), from -€1.2m to -€1.1m
- Tax, wage and social debts +€4,950
up €4,950 (+82.5%), from €6,000 to €10,950
of which Remuneration and social security: +€5,475
- Trade debts -€4,290
no longer reported in 2025 (was €4,290)
- Financial income +€81,000
up €81,000 (+948.9%), from €8,536 to €89,536
- Financial charges -€40,088
down €40,088 (-67.3%), from €59,539 to €19,451
- Gross operating margin -€18,086
down €18,086, from €12,541 to -€5,545
- Other operating charges +€5,475
up €5,475 (+127.4%), from €4,299 to €9,774
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 | €294,608 | €254,674 | -€39,934 | -13.6% |
| Fixed assets | 21/28 | €32,641 | €24,661 | -€7,980 | -24.4% |
| Tangible fixed assets | 22/27 | €30,526 | €24,661 | -€5,865 | -19.2% |
| Land and buildings | 22 | €30,526 | €24,661 | -€5,865 | -19.2% |
| Financial fixed assets | 28 | €2,115 | - | -€2,115 | |
| Current assets | 29/58 | €261,967 | €230,013 | -€31,954 | -12.2% |
| Amounts receivable within one year | 40/41 | €73,080 | - | -€73,080 | |
| Other amounts receivable | 41 | €73,080 | - | -€73,080 | |
| Cash at bank and in hand | 54/58 | €187,787 | €228,913 | +€41,126 | +21.9% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €294,608 | €254,674 | -€39,934 | -13.6% |
| Equity | 10/15 | -€490,479 | -€441,578 | +€48,901 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €666,603 | €666,603 | = | 0.0% |
| Distributable reserves | 133 | €666,603 | €666,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,175,682 | -€1,126,782 | +€48,901 | +4.2% |
| Amounts payable | 17/49 | €785,087 | €696,252 | -€88,834 | -11.3% |
| Amounts payable within one year | 42/48 | €785,087 | €694,452 | -€90,634 | -11.5% |
| Trade debts | 44 | €4,290 | - | -€4,290 | |
| Suppliers | 440/4 | €4,290 | - | -€4,290 | |
| Taxes, remuneration and social security | 45 | €6,000 | €10,950 | +€4,950 | +82.5% |
| Taxes | 450/3 | €525 | - | -€525 | |
| Remuneration and social security | 454/9 | €5,475 | €10,950 | +€5,475 | +100.0% |
| Other amounts payable | 47/48 | €774,797 | €683,502 | -€91,295 | -11.8% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,865 | €5,865 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,299 | €9,774 | +€5,475 | +127.4% |
| Gross operating margin | 9900 | €12,541 | -€5,545 | -€18,086 | |
| Operating profit (loss) | 9901 | €2,377 | -€21,184 | -€23,561 | |
| Financial income | 75/76B | €8,536 | €89,536 | +€81,000 | +948.9% |
| Recurring financial income | 75 | €8,536 | €89,536 | +€81,000 | +948.9% |
| Financial charges | 65/66B | €59,539 | €19,451 | -€40,088 | -67.3% |
| Recurring financial charges | 65 | €59,539 | €19,451 | -€40,088 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€48,626 | €48,901 | +€97,527 | |
| Profit (loss) for the period | 9904 | -€48,626 | €48,901 | +€97,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,626 | €48,901 | +€97,527 |
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 2 October 2026 via checked.be.