PARYS: 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.
PARYS
Largest movements
- Cash +€31,949
up €31,949 (+84.1%), from €37,972 to €69,921
mainly Net result for the year (+€32,114) and Trade debts (+€16,028)
- Receivables within one year +€6,105
up €6,105 (+21.9%), from €27,865 to €33,970
of which Trade receivables: +€7,432
- Profit (loss) carried forward +€30,600
up €30,600 (+64.8%), from €47,213 to €77,813
- Trade debts +€16,028
up €16,028 (+133%), from €12,089 to €28,117
- Other debts -€11,394
down €11,394 (-88.4%), from €12,887 to €1,494
- Tax, wage and social debts +€1,832
up €1,832 (+81.1%), from €2,259 to €4,091
of which Taxes: +€2,280
- Gross operating margin +€13,339
up €13,339 (+42.2%), from €31,600 to €44,939
- Taxes +€5,261
up €5,261 (+102%), from €5,165 to €10,426
- Financial charges -€1,129
down €1,129 (-78.9%), from €1,431 to €303
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 | €75,948 | €113,014 | +€37,067 | +48.8% |
| Fixed assets | 21/28 | €8,403 | €7,412 | -€991 | -11.8% |
| Tangible fixed assets | 22/27 | €5,903 | €4,912 | -€991 | -16.8% |
| Plant, machinery and equipment | 23 | €2,033 | €1,161 | -€872 | -42.9% |
| Furniture and vehicles | 24 | €3,870 | €3,751 | -€119 | -3.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €67,545 | €105,602 | +€38,058 | +56.3% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,865 | €33,970 | +€6,105 | +21.9% |
| Trade receivables | 40 | €13,145 | €20,577 | +€7,432 | +56.5% |
| Other amounts receivable | 41 | €14,721 | €13,393 | -€1,328 | -9.0% |
| Cash at bank and in hand | 54/58 | €37,972 | €69,921 | +€31,949 | +84.1% |
| Deferred charges and accrued income | 490/1 | €508 | €512 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €75,948 | €113,014 | +€37,067 | +48.8% |
| Equity | 10/15 | €48,713 | €79,313 | +€30,600 | +62.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,213 | €77,813 | +€30,600 | +64.8% |
| Amounts payable | 17/49 | €27,235 | €33,701 | +€6,466 | +23.7% |
| Amounts payable within one year | 42/48 | €27,235 | €33,701 | +€6,466 | +23.7% |
| Trade debts | 44 | €12,089 | €28,117 | +€16,028 | +133% |
| Suppliers | 440/4 | €12,089 | €28,117 | +€16,028 | +133% |
| Taxes, remuneration and social security | 45 | €2,259 | €4,091 | +€1,832 | +81.1% |
| Taxes | 450/3 | - | €2,280 | +€2,280 | |
| Remuneration and social security | 454/9 | €2,259 | €1,811 | -€448 | -19.8% |
| Other amounts payable | 47/48 | €12,887 | €1,494 | -€11,394 | -88.4% |
| Remuneration, social security and pensions | 62 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,172 | €2,113 | -€59 | -2.7% |
| Other operating charges | 640/8 | €403 | €155 | -€248 | -61.6% |
| Gross operating margin | 9900 | €31,600 | €44,939 | +€13,339 | +42.2% |
| Operating profit (loss) | 9901 | €28,626 | €42,671 | +€14,046 | +49.1% |
| Financial income | 75/76B | €65 | €171 | +€106 | +163% |
| Recurring financial income | 75 | €65 | €171 | +€106 | +163% |
| Financial charges | 65/66B | €1,431 | €303 | -€1,129 | -78.9% |
| Recurring financial charges | 65 | €1,431 | €303 | -€1,129 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €27,260 | €42,540 | +€15,280 | +56.1% |
| Income taxes | 67/77 | €5,165 | €10,426 | +€5,261 | +102% |
| Profit (loss) for the period | 9904 | €22,095 | €32,114 | +€10,019 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,095 | €32,114 | +€10,019 | +45.3% |
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 24 October 2026 via checked.be.