Parva Erica: 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.
Parva Erica
Largest movements
- Receivables after one year -€460,000
down €460,000 (-100%), from €460,000 to €0
- Receivables within one year -€175,723
down €175,723 (-72.8%), from €241,464 to €65,741
of which Other amounts receivable: -€175,723
- Other debts -€382,279
down €382,279 (-82.6%), from €462,533 to €80,254
- Reserves -€189,243
down €189,243 (-85.9%), from €220,288 to €31,046
- Profit (loss) carried forward -€69,273
new in 2025: -€69,273
- Write-downs +€438,108
up €438,108, from -€38,108 to €400,000
- Gross operating margin +€169,758
up €169,758, from -€26,211 to €143,546
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 | €702,517 | €66,011 | -€636,506 | -90.6% |
| Current assets | 29/58 | €702,517 | €66,011 | -€636,506 | -90.6% |
| Amounts receivable after more than one year | 29 | €460,000 | €0 | -€460,000 | -100% |
| Other amounts receivable | 291 | €460,000 | €0 | -€460,000 | -100% |
| Amounts receivable within one year | 40/41 | €241,464 | €65,741 | -€175,723 | -72.8% |
| Trade receivables | 40 | €62,688 | €62,688 | = | 0.0% |
| Other amounts receivable | 41 | €178,776 | €3,053 | -€175,723 | -98.3% |
| Cash at bank and in hand | 54/58 | €1,053 | €270 | -€783 | -74.4% |
| Total equity and liabilities | 10/49 | €702,517 | €66,011 | -€636,506 | -90.6% |
| Equity | 10/15 | €238,888 | -€19,627 | -€258,515 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,288 | €31,046 | -€189,243 | -85.9% |
| Distributable reserves | 133 | €220,288 | €31,046 | -€189,243 | -85.9% |
| Profit (loss) carried forward | 14 | - | -€69,273 | -€69,273 | |
| Amounts payable | 17/49 | €463,628 | €85,638 | -€377,991 | -81.5% |
| Amounts payable within one year | 42/48 | €463,628 | €85,638 | -€377,991 | -81.5% |
| Trade debts | 44 | €1,095 | €5,384 | +€4,288 | +391% |
| Suppliers | 440/4 | €1,095 | €5,384 | +€4,288 | +391% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €462,533 | €80,254 | -€382,279 | -82.6% |
| Non-recurring operating income | 76A | - | €155,800 | +€155,800 | |
| Remuneration, social security and pensions | 62 | €507 | €0 | -€507 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€38,108 | €400,000 | +€438,108 | |
| Other operating charges | 640/8 | €1,030 | €462 | -€568 | -55.2% |
| Gross operating margin | 9900 | -€26,211 | €143,546 | +€169,758 | |
| Operating profit (loss) | 9901 | €10,361 | -€256,915 | -€267,276 | |
| Financial charges | 65/66B | €1,038 | €1,600 | +€562 | +54.1% |
| Recurring financial charges | 65 | €1,038 | €1,600 | +€562 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €9,323 | -€258,515 | -€267,838 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €9,323 | -€258,515 | -€267,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,323 | -€258,515 | -€267,838 |
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 28 October 2026 via checked.be.