UNION PARVIS: 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.
UNION PARVIS
Largest movements
- Cash +€3,277
up €3,277 (+356.9%), from €918 to €4,195
mainly Net result for the year (+€3,761) and Other debts (+€2,000)
- Deferred charges and accrued income +€2,884
up €2,884 (+837.9%), from €344 to €3,228
- Profit (loss) carried forward +€3,761
up €3,761 (+33.5%), from -€11,228 to -€7,467
- Other debts +€2,000
up €2,000 (+77.7%), from €2,575 to €4,575
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin +€4,959
up €4,959, from -€628 to €4,331
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 | €1,262 | €7,423 | +€6,161 | +488.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €1,262 | €7,423 | +€6,161 | +488.1% |
| Cash at bank and in hand | 54/58 | €918 | €4,195 | +€3,277 | +356.9% |
| Deferred charges and accrued income | 490/1 | €344 | €3,228 | +€2,884 | +837.9% |
| Total equity and liabilities | 10/49 | €1,262 | €7,423 | +€6,161 | +488.1% |
| Equity | 10/15 | -€1,313 | €2,448 | +€3,761 | |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,228 | -€7,467 | +€3,761 | +33.5% |
| Amounts payable | 17/49 | €2,575 | €4,974 | +€2,400 | +93.2% |
| Amounts payable within one year | 42/48 | €2,575 | €4,575 | +€2,000 | +77.7% |
| Trade debts | 44 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,575 | €4,575 | +€2,000 | +77.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€628 | €4,331 | +€4,959 | |
| Operating profit (loss) | 9901 | -€1,015 | €3,931 | +€4,946 | |
| Financial charges | 65/66B | €167 | €170 | +€3 | +2.0% |
| Recurring financial charges | 65 | €167 | €170 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,182 | €3,761 | +€4,943 | |
| Profit (loss) for the period | 9904 | -€1,182 | €3,761 | +€4,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,182 | €3,761 | +€4,943 |
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 6 October 2026 via checked.be.