PARISA: 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.
PARISA
Largest movements
- Cash +€47,036
up €47,036 (+243%), from €19,363 to €66,399
mainly Trade debts (+€18,431) and Depreciation (+€16,386)
- Stocks and contracts -€8,283
down €8,283 (-11.6%), from €71,230 to €62,947
- Receivables within one year +€4,309
up €4,309 (+115%), from €3,750 to €8,059
of which Other amounts receivable: +€2,309
- Tangible fixed assets +€2,747
up €2,747 (+3.6%), from €75,762 to €78,509
of which Plant, machinery and equipment: +€11,092
- Trade debts +€18,431
up €18,431 (+632%), from €2,914 to €21,345
- Reserves +€15,500
up €15,500 (+16.6%), from €93,360 to €108,860
of which Distributable reserves: +€15,500
- Other debts +€9,750
up €9,750 (+75.0%), from €13,000 to €22,750
- Tax, wage and social debts +€5,065
up €5,065 (+97.7%), from €5,185 to €10,250
- Accrued charges and deferred income -€3,160
down €3,160 (-67.5%), from €4,680 to €1,520
- Taxes -€2,286
down €2,286 (-29.4%), from €7,786 to €5,500
- Gross operating margin +€2,120
up €2,120 (+5.5%), from €38,514 to €40,634
- Depreciation +€2,100
up €2,100 (+14.7%), from €14,286 to €16,386
- Financial charges +€1,101
up €1,101 (+128%), from €860 to €1,961
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 | €172,061 | €218,107 | +€46,046 | +26.8% |
| Fixed assets | 21/28 | €75,762 | €78,509 | +€2,747 | +3.6% |
| Tangible fixed assets | 22/27 | €75,762 | €78,509 | +€2,747 | +3.6% |
| Plant, machinery and equipment | 23 | €33,484 | €44,576 | +€11,092 | +33.1% |
| Furniture and vehicles | 24 | €42,278 | €33,933 | -€8,345 | -19.7% |
| Current assets | 29/58 | €96,299 | €139,598 | +€43,299 | +45.0% |
| Stocks and contracts in progress | 3 | €71,230 | €62,947 | -€8,283 | -11.6% |
| Stocks | 30/36 | €71,230 | €62,947 | -€8,283 | -11.6% |
| Amounts receivable within one year | 40/41 | €3,750 | €8,059 | +€4,309 | +115% |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €3,750 | €6,059 | +€2,309 | +61.6% |
| Cash at bank and in hand | 54/58 | €19,363 | €66,399 | +€47,036 | +243% |
| Deferred charges and accrued income | 490/1 | €1,956 | €2,193 | +€237 | +12.1% |
| Total equity and liabilities | 10/49 | €172,061 | €218,107 | +€46,046 | +26.8% |
| Equity | 10/15 | €146,282 | €162,242 | +€15,960 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,360 | €108,860 | +€15,500 | +16.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,500 | €107,000 | +€15,500 | +16.9% |
| Profit (loss) carried forward | 14 | €34,322 | €34,782 | +€460 | +1.3% |
| Amounts payable | 17/49 | €25,779 | €55,865 | +€30,086 | +117% |
| Amounts payable within one year | 42/48 | €21,099 | €54,345 | +€33,246 | +158% |
| Trade debts | 44 | €2,914 | €21,345 | +€18,431 | +632% |
| Suppliers | 440/4 | €2,914 | €21,345 | +€18,431 | +632% |
| Taxes, remuneration and social security | 45 | €5,185 | €10,250 | +€5,065 | +97.7% |
| Taxes | 450/3 | €5,185 | €10,250 | +€5,065 | +97.7% |
| Other amounts payable | 47/48 | €13,000 | €22,750 | +€9,750 | +75.0% |
| Accrued charges and deferred income | 492/3 | €4,680 | €1,520 | -€3,160 | -67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,286 | €16,386 | +€2,100 | +14.7% |
| Other operating charges | 640/8 | €705 | €839 | +€134 | +19.0% |
| Gross operating margin | 9900 | €38,514 | €40,634 | +€2,120 | +5.5% |
| Operating profit (loss) | 9901 | €23,523 | €23,409 | -€114 | -0.5% |
| Financial income | 75/76B | €173 | €12 | -€161 | -93.1% |
| Recurring financial income | 75 | €173 | €12 | -€161 | -93.1% |
| Financial charges | 65/66B | €860 | €1,961 | +€1,101 | +128% |
| Recurring financial charges | 65 | €860 | €1,961 | +€1,101 | +128% |
| Profit (loss) for the period before taxes | 9903 | €22,836 | €21,460 | -€1,376 | -6.0% |
| Income taxes | 67/77 | €7,786 | €5,500 | -€2,286 | -29.4% |
| Profit (loss) for the period | 9904 | €15,050 | €15,960 | +€910 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,050 | €15,960 | +€910 | +6.0% |
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 30 October 2026 via checked.be.