Parma: 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.
Parma
Largest movements
- Receivables after one year -€190,347
down €190,347 (-76.8%), from €248,000 to €57,653
- Receivables within one year -€103,412
down €103,412 (-75.2%), from €137,432 to €34,020
of which Other amounts receivable: -€108,545
- Cash +€9,292
up €9,292 (+14.0%), from €66,575 to €75,867
mainly Receivables after one year (+€190,347) and Other debts (+€121,368)
- Tangible fixed assets -€6,697
down €6,697 (-16.3%), from €41,180 to €34,483
- Reserves -€457,839
down €457,839 (-100%), from €457,839 to €0
- Other debts +€121,368
new in 2025: €121,368
- Tax, wage and social debts +€39,848
up €39,848 (+97.1%), from €41,039 to €80,887
- Trade debts +€6,101
up €6,101 (+84.2%), from €7,246 to €13,346
- Gross operating margin -€26,769
down €26,769 (-15.9%), from €167,933 to €141,164
- Financial income +€8,311
up €8,311 (+66.4%), from €12,509 to €20,820
- Taxes -€4,248
down €4,248 (-10.5%), from €40,332 to €36,084
- Other operating charges -€2,340
down €2,340 (-100%), from €2,340 to €0
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 | €508,124 | €217,601 | -€290,523 | -57.2% |
| Fixed assets | 21/28 | €41,180 | €35,018 | -€6,162 | -15.0% |
| Tangible fixed assets | 22/27 | €41,180 | €34,483 | -€6,697 | -16.3% |
| Plant, machinery and equipment | 23 | €872 | €101 | -€771 | -88.4% |
| Furniture and vehicles | 24 | €15,822 | €13,074 | -€2,748 | -17.4% |
| Other tangible fixed assets | 26 | €24,486 | €21,308 | -€3,178 | -13.0% |
| Financial fixed assets | 28 | - | €535 | +€535 | |
| Current assets | 29/58 | €466,945 | €182,583 | -€284,362 | -60.9% |
| Amounts receivable after more than one year | 29 | €248,000 | €57,653 | -€190,347 | -76.8% |
| Other amounts receivable | 291 | €248,000 | €57,653 | -€190,347 | -76.8% |
| Amounts receivable within one year | 40/41 | €137,432 | €34,020 | -€103,412 | -75.2% |
| Trade receivables | 40 | €24,452 | €29,585 | +€5,133 | +21.0% |
| Other amounts receivable | 41 | €112,980 | €4,435 | -€108,545 | -96.1% |
| Cash at bank and in hand | 54/58 | €66,575 | €75,867 | +€9,292 | +14.0% |
| Deferred charges and accrued income | 490/1 | €14,938 | €15,043 | +€105 | +0.7% |
| Total equity and liabilities | 10/49 | €508,124 | €217,601 | -€290,523 | -57.2% |
| Equity | 10/15 | €459,839 | €2,000 | -€457,839 | -99.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €457,839 | €0 | -€457,839 | -100% |
| Distributable reserves | 133 | €457,839 | €0 | -€457,839 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,285 | €215,601 | +€167,316 | +347% |
| Amounts payable within one year | 42/48 | €48,285 | €215,601 | +€167,316 | +347% |
| Trade debts | 44 | €7,246 | €13,346 | +€6,101 | +84.2% |
| Suppliers | 440/4 | €7,246 | €13,346 | +€6,101 | +84.2% |
| Taxes, remuneration and social security | 45 | €41,039 | €80,887 | +€39,848 | +97.1% |
| Taxes | 450/3 | €41,039 | €80,887 | +€39,848 | +97.1% |
| Other amounts payable | 47/48 | - | €121,368 | +€121,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,471 | €6,697 | +€1,225 | +22.4% |
| Other operating charges | 640/8 | €2,340 | €0 | -€2,340 | -100% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €167,933 | €141,164 | -€26,769 | -15.9% |
| Operating profit (loss) | 9901 | €160,122 | €134,467 | -€25,654 | -16.0% |
| Financial income | 75/76B | €12,509 | €20,820 | +€8,311 | +66.4% |
| Recurring financial income | 75 | €12,509 | €20,820 | +€8,311 | +66.4% |
| Financial charges | 65/66B | €557 | €2,131 | +€1,574 | +283% |
| Recurring financial charges | 65 | €557 | €2,131 | +€1,574 | +283% |
| Profit (loss) for the period before taxes | 9903 | €172,074 | €153,157 | -€18,917 | -11.0% |
| Income taxes | 67/77 | €40,332 | €36,084 | -€4,248 | -10.5% |
| Profit (loss) for the period | 9904 | €131,742 | €117,073 | -€14,669 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €131,742 | €117,073 | -€14,669 | -11.1% |
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 26 October 2026 via checked.be.