STUDIO PARNASSE: 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.
STUDIO PARNASSE
Largest movements
- Receivables within one year +€8,336
up €8,336 (+372.8%), from €2,236 to €10,573
of which Trade receivables: +€7,270
- Cash -€5,131
down €5,131 (-9.6%), from €53,724 to €48,593
mainly Receivables within one year (-€8,336) and Investment in fixed assets (net) (-€8,258)
- Tangible fixed assets +€4,620
up €4,620 (+46.8%), from €9,862 to €14,482
of which Land and buildings: +€7,331
- Stocks and contracts -€1,195
down €1,195 (-31.2%), from €3,825 to €2,630
- Trade debts +€7,222
up €7,222 (+566.2%), from €1,275 to €8,497
- Profit (loss) carried forward -€1,365
down €1,365 (-27.6%), from -€4,953 to -€6,318
- Gross operating margin +€5,325
up €5,325 (+33.8%), from €15,749 to €21,074
- Depreciation +€912
up €912 (+33.4%), from €2,726 to €3,638
- Other operating charges +€648
up €648 (+3.6%), from €17,887 to €18,535
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 | €69,648 | €76,386 | +€6,738 | +9.7% |
| Fixed assets | 21/28 | €9,862 | €14,482 | +€4,620 | +46.8% |
| Tangible fixed assets | 22/27 | €9,862 | €14,482 | +€4,620 | +46.8% |
| Land and buildings | 22 | €2,780 | €10,111 | +€7,331 | +263.7% |
| Plant, machinery and equipment | 23 | €6,462 | €3,958 | -€2,504 | -38.7% |
| Furniture and vehicles | 24 | €620 | €413 | -€207 | -33.3% |
| Current assets | 29/58 | €59,786 | €61,903 | +€2,118 | +3.5% |
| Stocks and contracts in progress | 3 | €3,825 | €2,630 | -€1,195 | -31.2% |
| Stocks | 30/36 | €3,825 | €2,630 | -€1,195 | -31.2% |
| Amounts receivable within one year | 40/41 | €2,236 | €10,573 | +€8,336 | +372.8% |
| Trade receivables | 40 | - | €7,270 | +€7,270 | |
| Other amounts receivable | 41 | €2,236 | €3,302 | +€1,066 | +47.7% |
| Cash at bank and in hand | 54/58 | €53,724 | €48,593 | -€5,131 | -9.6% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €69,648 | €76,386 | +€6,738 | +9.7% |
| Equity | 10/15 | €49,824 | €48,459 | -€1,365 | -2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,185 | €36,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €34,325 | €36,185 | +€1,859 | +5.4% |
| Profit (loss) carried forward | 14 | -€4,953 | -€6,318 | -€1,365 | -27.6% |
| Amounts payable | 17/49 | €19,824 | €27,927 | +€8,103 | +40.9% |
| Amounts payable within one year | 42/48 | €2,324 | €9,791 | +€7,467 | +321.3% |
| Trade debts | 44 | €1,275 | €8,497 | +€7,222 | +566.2% |
| Suppliers | 440/4 | €1,275 | €8,497 | +€7,222 | +566.2% |
| Taxes, remuneration and social security | 45 | €1,049 | €1,294 | +€245 | +23.4% |
| Taxes | 450/3 | €1,049 | €1,294 | +€245 | +23.4% |
| Accrued charges and deferred income | 492/3 | €17,500 | €18,136 | +€636 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,726 | €3,638 | +€912 | +33.4% |
| Other operating charges | 640/8 | €17,887 | €18,535 | +€648 | +3.6% |
| Gross operating margin | 9900 | €15,749 | €21,074 | +€5,325 | +33.8% |
| Operating profit (loss) | 9901 | -€4,864 | -€1,100 | +€3,765 | +77.4% |
| Financial income | 75/76B | €133 | €138 | +€5 | +3.8% |
| Recurring financial income | 75 | €133 | €138 | +€5 | +3.8% |
| Financial charges | 65/66B | €221 | €404 | +€182 | +82.3% |
| Recurring financial charges | 65 | €221 | €404 | +€182 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,953 | -€1,365 | +€3,588 | +72.4% |
| Profit (loss) for the period | 9904 | -€4,953 | -€1,365 | +€3,588 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,953 | -€1,365 | +€3,588 | +72.4% |
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 2 October 2026 via checked.be.