Parus: 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.
Parus
Largest movements
- Cash -€88,244
down €88,244 (-63.3%), from €139,303 to €51,058
mainly Net result for the year (-€85,981) and Trade debts (-€3,175)
- Tangible fixed assets -€3,630
down €3,630 (-56.9%), from €6,383 to €2,753
of which Furniture and vehicles: -€2,403
- Profit (loss) carried forward -€85,981
down €85,981 (-160.5%), from -€53,563 to -€139,544
- Trade debts -€3,175
down €3,175 (-62.2%), from €5,108 to €1,933
- Other debts -€2,788
no longer reported in 2025 (was €2,788)
- Gross operating margin -€39,489
down €39,489 (-94.2%), from -€41,907 to -€81,397
- Depreciation -€6,848
down €6,848 (-65.4%), from €10,477 to €3,630
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 | €147,011 | €55,100 | -€91,911 | -62.5% |
| Fixed assets | 21/28 | €6,383 | €2,753 | -€3,630 | -56.9% |
| Tangible fixed assets | 22/27 | €6,383 | €2,753 | -€3,630 | -56.9% |
| Furniture and vehicles | 24 | €3,807 | €1,405 | -€2,403 | -63.1% |
| Other tangible fixed assets | 26 | €2,576 | €1,348 | -€1,227 | -47.7% |
| Current assets | 29/58 | €140,628 | €52,347 | -€88,281 | -62.8% |
| Amounts receivable within one year | 40/41 | €1,157 | €1,112 | -€45 | -3.9% |
| Other amounts receivable | 41 | €1,157 | €1,112 | -€45 | -3.9% |
| Cash at bank and in hand | 54/58 | €139,303 | €51,058 | -€88,244 | -63.3% |
| Deferred charges and accrued income | 490/1 | €168 | €176 | +€8 | +4.9% |
| Total equity and liabilities | 10/49 | €147,011 | €55,100 | -€91,911 | -62.5% |
| Equity | 10/15 | €138,848 | €52,868 | -€85,981 | -61.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €190,411 | €190,411 | = | 0.0% |
| Distributable reserves | 133 | €190,411 | €190,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,563 | -€139,544 | -€85,981 | -160.5% |
| Amounts payable | 17/49 | €8,163 | €2,232 | -€5,930 | -72.7% |
| Amounts payable within one year | 42/48 | €8,163 | €2,232 | -€5,930 | -72.7% |
| Trade debts | 44 | €5,108 | €1,933 | -€3,175 | -62.2% |
| Suppliers | 440/4 | €5,108 | €1,933 | -€3,175 | -62.2% |
| Taxes, remuneration and social security | 45 | €267 | €299 | +€33 | +12.3% |
| Taxes | 450/3 | €267 | €299 | +€33 | +12.3% |
| Other amounts payable | 47/48 | €2,788 | - | -€2,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,477 | €3,630 | -€6,848 | -65.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€41,907 | -€81,397 | -€39,489 | -94.2% |
| Operating profit (loss) | 9901 | -€52,890 | -€85,546 | -€32,656 | -61.7% |
| Financial charges | 65/66B | €407 | €135 | -€272 | -66.8% |
| Recurring financial charges | 65 | €96 | €90 | -€6 | -6.7% |
| Non-recurring financial charges | 66B | €310 | €45 | -€265 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | -€53,297 | -€85,681 | -€32,384 | -60.8% |
| Income taxes | 67/77 | €267 | €299 | +€33 | +12.3% |
| Profit (loss) for the period | 9904 | -€53,563 | -€85,981 | -€32,417 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,563 | -€85,981 | -€32,417 | -60.5% |
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 8 October 2026 via checked.be.