VAN PARIJS WERNER: 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 WERNER
Largest movements
- Stocks and contracts +€36,785
up €36,785 (+58.4%), from €62,935 to €99,720
- Receivables within one year -€26,051
down €26,051 (-88.2%), from €29,535 to €3,484
of which Trade receivables: -€24,698
- Intangible fixed assets -€2,000
down €2,000 (-36.4%), from €5,492 to €3,492
- Cash -€1,923
down €1,923 (-12.3%), from €15,656 to €13,733
mainly Stocks and contracts (-€36,785) and Investment in fixed assets (net) (-€5,431)
- Other debts +€9,542
up €9,542 (+7.0%), from €136,154 to €145,696
- Reserves -€2,182
down €2,182 (-13.1%), from €16,669 to €14,486
- Gross operating margin -€21,411
down €21,411 (-77.8%), from €27,531 to €6,120
- Taxes -€3,936
down €3,936 (-89.7%), from €4,386 to €450
- Other operating charges +€971
up €971 (+188%), from €516 to €1,488
- Depreciation +€406
up €406 (+6.9%), from €5,836 to €6,242
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 | €155,506 | €163,389 | +€7,883 | +5.1% |
| Fixed assets | 21/28 | €46,278 | €45,467 | -€811 | -1.8% |
| Intangible fixed assets | 21 | €5,492 | €3,492 | -€2,000 | -36.4% |
| Tangible fixed assets | 22/27 | €40,786 | €41,975 | +€1,189 | +2.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €40,786 | €41,975 | +€1,189 | +2.9% |
| Current assets | 29/58 | €109,227 | €117,921 | +€8,694 | +8.0% |
| Stocks and contracts in progress | 3 | €62,935 | €99,720 | +€36,785 | +58.4% |
| Stocks | 30/36 | €62,935 | €99,720 | +€36,785 | +58.4% |
| Amounts receivable within one year | 40/41 | €29,535 | €3,484 | -€26,051 | -88.2% |
| Trade receivables | 40 | €25,018 | €320 | -€24,698 | -98.7% |
| Other amounts receivable | 41 | €4,517 | €3,164 | -€1,353 | -30.0% |
| Cash at bank and in hand | 54/58 | €15,656 | €13,733 | -€1,923 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,101 | €985 | -€116 | -10.6% |
| Total equity and liabilities | 10/49 | €155,506 | €163,389 | +€7,883 | +5.1% |
| Equity | 10/15 | €17,669 | €15,486 | -€2,182 | -12.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,669 | €14,486 | -€2,182 | -13.1% |
| Distributable reserves | 133 | €16,669 | €14,486 | -€2,182 | -13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,837 | €147,903 | +€10,066 | +7.3% |
| Amounts payable within one year | 42/48 | €137,837 | €147,903 | +€10,066 | +7.3% |
| Trade debts | 44 | €1,683 | €1,480 | -€203 | -12.0% |
| Suppliers | 440/4 | €1,683 | €1,480 | -€203 | -12.0% |
| Taxes, remuneration and social security | 45 | €0 | €727 | +€727 | |
| Taxes | 450/3 | €0 | €727 | +€727 | |
| Other amounts payable | 47/48 | €136,154 | €145,696 | +€9,542 | +7.0% |
| Non-recurring operating income | 76A | €12,500 | €0 | -€12,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,836 | €6,242 | +€406 | +6.9% |
| Other operating charges | 640/8 | €516 | €1,488 | +€971 | +188% |
| Gross operating margin | 9900 | €27,531 | €6,120 | -€21,411 | -77.8% |
| Operating profit (loss) | 9901 | €21,179 | -€1,609 | -€22,788 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +28,400% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +28,400% |
| Financial charges | 65/66B | €124 | €129 | +€5 | +4.0% |
| Recurring financial charges | 65 | €124 | €129 | +€5 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €21,055 | -€1,732 | -€22,787 | |
| Income taxes | 67/77 | €4,386 | €450 | -€3,936 | -89.7% |
| Profit (loss) for the period | 9904 | €16,669 | -€2,182 | -€18,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,669 | -€2,182 | -€18,851 |
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 23 October 2026 via checked.be.