PlaParAud: 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.
PlaParAud
Largest movements
- Current investments -€154,620
down €154,620 (-50.3%), from €307,332 to €152,712
- Cash +€40,915
up €40,915 (+31.9%), from €128,135 to €169,050
mainly Current investments (+€154,620) and Net result for the year (+€109,614)
- Receivables within one year +€13,803
up €13,803 (+60.0%), from €22,991 to €36,794
of which Trade receivables: +€11,495
- Tangible fixed assets -€7,964
down €7,964 (-58.2%), from €13,675 to €5,711
of which Furniture and vehicles: -€6,569
- Reserves -€80,337
down €80,337 (-20.1%), from €398,743 to €318,407
- Other debts -€32,396
down €32,396 (-56.8%), from €57,010 to €24,614
- Gross operating margin +€92,648
up €92,648 (+168%), from €55,127 to €147,776
- Financial charges +€47,172
up €47,172, from -€34,201 to €12,971
- Taxes +€18,095
up €18,095 (+133%), from €13,592 to €31,687
- Financial income +€14,989
up €14,989 (+9,183%), from €163 to €15,153
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 | €474,022 | €366,189 | -€107,833 | -22.7% |
| Fixed assets | 21/28 | €13,765 | €5,801 | -€7,964 | -57.9% |
| Tangible fixed assets | 22/27 | €13,675 | €5,711 | -€7,964 | -58.2% |
| Plant, machinery and equipment | 23 | €1,044 | €545 | -€499 | -47.8% |
| Furniture and vehicles | 24 | €9,047 | €2,478 | -€6,569 | -72.6% |
| Other tangible fixed assets | 26 | €3,584 | €2,688 | -€896 | -25.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €460,258 | €360,389 | -€99,869 | -21.7% |
| Amounts receivable within one year | 40/41 | €22,991 | €36,794 | +€13,803 | +60.0% |
| Trade receivables | 40 | €14,520 | €26,015 | +€11,495 | +79.2% |
| Other amounts receivable | 41 | €8,471 | €10,779 | +€2,308 | +27.2% |
| Current investments | 50/53 | €307,332 | €152,712 | -€154,620 | -50.3% |
| Cash at bank and in hand | 54/58 | €128,135 | €169,050 | +€40,915 | +31.9% |
| Deferred charges and accrued income | 490/1 | €1,799 | €1,833 | +€33 | +1.9% |
| Total equity and liabilities | 10/49 | €474,022 | €366,189 | -€107,833 | -22.7% |
| Equity | 10/15 | €404,743 | €324,407 | -€80,337 | -19.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €398,743 | €318,407 | -€80,337 | -20.1% |
| Distributable reserves | 133 | €398,743 | €318,407 | -€80,337 | -20.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,279 | €41,783 | -€27,496 | -39.7% |
| Amounts payable within one year | 42/48 | €69,269 | €41,783 | -€27,486 | -39.7% |
| Trade debts | 44 | €187 | €3,192 | +€3,006 | +1,609% |
| Suppliers | 440/4 | €187 | €3,192 | +€3,006 | +1,609% |
| Taxes, remuneration and social security | 45 | €12,072 | €13,976 | +€1,904 | +15.8% |
| Taxes | 450/3 | €12,072 | €13,976 | +€1,904 | +15.8% |
| Other amounts payable | 47/48 | €57,010 | €24,614 | -€32,396 | -56.8% |
| Accrued charges and deferred income | 492/3 | €10 | €0 | -€10 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,160 | €7,964 | -€196 | -2.4% |
| Other operating charges | 640/8 | €669 | €692 | +€23 | +3.4% |
| Gross operating margin | 9900 | €55,127 | €147,776 | +€92,648 | +168% |
| Operating profit (loss) | 9901 | €46,299 | €139,120 | +€92,821 | +200% |
| Financial income | 75/76B | €163 | €15,153 | +€14,989 | +9,183% |
| Recurring financial income | 75 | €163 | €15,153 | +€14,989 | +9,183% |
| Financial charges | 65/66B | -€34,201 | €12,971 | +€47,172 | |
| Recurring financial charges | 65 | -€34,201 | €12,971 | +€47,172 | |
| Profit (loss) for the period before taxes | 9903 | €80,663 | €141,302 | +€60,639 | +75.2% |
| Income taxes | 67/77 | €13,592 | €31,687 | +€18,095 | +133% |
| Profit (loss) for the period | 9904 | €67,070 | €109,614 | +€42,544 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,070 | €109,614 | +€42,544 | +63.4% |
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 26 October 2026 via checked.be.