PARUS INDUS: 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.
PARUS INDUS
Largest movements
- Cash -€5,987
down €5,987 (-16.5%), from €36,254 to €30,267
mainly Contributions, distributions and other (-€133,835) and Investment in fixed assets (net) (-€11,091)
- Receivables within one year +€4,527
up €4,527 (+18.9%), from €23,967 to €28,494
of which Other amounts receivable: +€3,147
- Reserves -€69,068
down €69,068 (-99.6%), from €69,377 to €309
of which Distributable reserves: -€69,068
- Other debts +€64,767
new in 2025: €64,767
- Gross operating margin +€43,542
up €43,542 (+84.1%), from €51,751 to €95,294
- Taxes +€6,415
up €6,415 (+58.6%), from €10,953 to €17,368
- Depreciation +€3,385
up €3,385 (+38.9%), from €8,705 to €12,090
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 | €100,875 | €98,416 | -€2,459 | -2.4% |
| Fixed assets | 21/28 | €31,406 | €30,407 | -€999 | -3.2% |
| Tangible fixed assets | 22/27 | €31,406 | €30,407 | -€999 | -3.2% |
| Land and buildings | 22 | €609 | €389 | -€220 | -36.1% |
| Furniture and vehicles | 24 | €14,001 | €12,402 | -€1,599 | -11.4% |
| Other tangible fixed assets | 26 | €16,796 | €17,615 | +€819 | +4.9% |
| Current assets | 29/58 | €69,469 | €68,009 | -€1,460 | -2.1% |
| Stocks and contracts in progress | 3 | €9,248 | €9,248 | = | 0.0% |
| Stocks | 30/36 | €9,248 | €9,248 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,967 | €28,494 | +€4,527 | +18.9% |
| Trade receivables | 40 | €16,054 | €17,434 | +€1,380 | +8.6% |
| Other amounts receivable | 41 | €7,913 | €11,060 | +€3,147 | +39.8% |
| Cash at bank and in hand | 54/58 | €36,254 | €30,267 | -€5,987 | -16.5% |
| Total equity and liabilities | 10/49 | €100,875 | €98,416 | -€2,459 | -2.4% |
| Equity | 10/15 | €87,977 | €18,909 | -€69,068 | -78.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,377 | €309 | -€69,068 | -99.6% |
| Tax-exempt reserves | 132 | €309 | €309 | = | 0.0% |
| Distributable reserves | 133 | €69,068 | - | -€69,068 | |
| Amounts payable | 17/49 | €12,897 | €79,506 | +€66,609 | +516% |
| Amounts payable within one year | 42/48 | €12,897 | €79,506 | +€66,609 | +516% |
| Financial debts | 43 | €10 | - | -€10 | |
| Credit institutions | 430/8 | €10 | - | -€10 | |
| Trade debts | 44 | €1,600 | €2,535 | +€935 | +58.5% |
| Suppliers | 440/4 | €1,600 | €2,535 | +€935 | +58.5% |
| Taxes, remuneration and social security | 45 | €11,288 | €12,204 | +€916 | +8.1% |
| Taxes | 450/3 | €11,288 | €12,204 | +€916 | +8.1% |
| Other amounts payable | 47/48 | - | €64,767 | +€64,767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,705 | €12,090 | +€3,385 | +38.9% |
| Other operating charges | 640/8 | €159 | €501 | +€342 | +215% |
| Gross operating margin | 9900 | €51,751 | €95,294 | +€43,542 | +84.1% |
| Operating profit (loss) | 9901 | €42,887 | €82,703 | +€39,815 | +92.8% |
| Financial charges | 65/66B | €427 | €567 | +€140 | +32.8% |
| Recurring financial charges | 65 | €427 | €567 | +€140 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €42,460 | €82,136 | +€39,675 | +93.4% |
| Income taxes | 67/77 | €10,953 | €17,368 | +€6,415 | +58.6% |
| Profit (loss) for the period | 9904 | €31,507 | €64,767 | +€33,260 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €31,507 | €64,767 | +€33,260 | +106% |
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 16 October 2026 via checked.be.