Van Parijs Construct: 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.
Van Parijs Construct
Largest movements
- Receivables within one year +€64,917
up €64,917 (+79.7%), from €81,456 to €146,373
of which Trade receivables: +€73,790
- Tangible fixed assets -€27,240
down €27,240 (-32.2%), from €84,602 to €57,362
of which Plant, machinery and equipment: -€15,034
- Trade debts +€73,132
up €73,132 (+120.2%), from €60,826 to €133,958
- Profit (loss) carried forward -€49,234
down €49,234 (-83.5%), from €58,957 to €9,722
- Debts after one year +€18,336
up €18,336 (+35.5%), from €51,683 to €70,019
of which Other amounts payable: +€36,173
- Current portion of long-term debt -€7,758
down €7,758 (-30.3%), from €25,595 to €17,837
- Tax, wage and social debts +€4,853
up €4,853 (+39.4%), from €12,330 to €17,183
of which Taxes: +€3,180
- Gross operating margin +€15,017
up €15,017 (+50.8%), from €29,570 to €44,587
- Taxes +€3,042
up €3,042 (+2336.2%), from €130 to €3,172
- Depreciation +€1,755
up €1,755 (+6.9%), from €25,485 to €27,240
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,446 | €249,352 | +€36,906 | +17.4% |
| Fixed assets | 21/28 | €87,152 | €59,912 | -€27,240 | -31.3% |
| Tangible fixed assets | 22/27 | €84,602 | €57,362 | -€27,240 | -32.2% |
| Plant, machinery and equipment | 23 | €51,279 | €36,244 | -€15,034 | -29.3% |
| Furniture and vehicles | 24 | €33,323 | €21,117 | -€12,206 | -36.6% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €125,294 | €189,440 | +€64,146 | +51.2% |
| Amounts receivable within one year | 40/41 | €81,456 | €146,373 | +€64,917 | +79.7% |
| Trade receivables | 40 | €71,317 | €145,107 | +€73,790 | +103.5% |
| Other amounts receivable | 41 | €10,139 | €1,266 | -€8,872 | -87.5% |
| Cash at bank and in hand | 54/58 | €41,817 | €43,067 | +€1,250 | +3.0% |
| Deferred charges and accrued income | 490/1 | €2,021 | - | -€2,021 | |
| Total equity and liabilities | 10/49 | €212,446 | €249,352 | +€36,906 | +17.4% |
| Equity | 10/15 | €59,557 | €10,322 | -€49,234 | -82.7% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,957 | €9,722 | -€49,234 | -83.5% |
| Amounts payable | 17/49 | €152,889 | €239,029 | +€86,140 | +56.3% |
| Amounts payable after more than one year | 17 | €51,683 | €70,019 | +€18,336 | +35.5% |
| Financial debts | 170/4 | €42,683 | €24,846 | -€17,837 | -41.8% |
| Other amounts payable | 178/9 | €9,000 | €45,173 | +€36,173 | +401.9% |
| Amounts payable within one year | 42/48 | €101,206 | €168,978 | +€67,772 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €25,595 | €17,837 | -€7,758 | -30.3% |
| Trade debts | 44 | €60,826 | €133,958 | +€73,132 | +120.2% |
| Suppliers | 440/4 | €60,826 | €133,958 | +€73,132 | +120.2% |
| Taxes, remuneration and social security | 45 | €12,330 | €17,183 | +€4,853 | +39.4% |
| Taxes | 450/3 | €8,510 | €11,691 | +€3,180 | +37.4% |
| Remuneration and social security | 454/9 | €3,820 | €5,492 | +€1,672 | +43.8% |
| Other amounts payable | 47/48 | €2,454 | - | -€2,454 | |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,485 | €27,240 | +€1,755 | +6.9% |
| Other operating charges | 640/8 | €1,384 | €950 | -€434 | -31.3% |
| Gross operating margin | 9900 | €29,570 | €44,587 | +€15,017 | +50.8% |
| Operating profit (loss) | 9901 | €2,700 | €16,396 | +€13,696 | +507.2% |
| Financial income | 75/76B | €58 | €1 | -€57 | -98.2% |
| Recurring financial income | 75 | €58 | €1 | -€57 | -98.2% |
| Financial charges | 65/66B | €2,148 | €2,460 | +€312 | +14.5% |
| Recurring financial charges | 65 | €2,148 | €2,460 | +€312 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €610 | €13,938 | +€13,328 | +2185.3% |
| Income taxes | 67/77 | €130 | €3,172 | +€3,042 | +2336.2% |
| Profit (loss) for the period | 9904 | €480 | €10,766 | +€10,286 | +2144.3% |
| Profit (loss) for the period to be appropriated | 9905 | €480 | €10,766 | +€10,286 | +2144.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.