PARRDIS: 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.
PARRDIS
Largest movements
- Tangible fixed assets -€167,902
down €167,902 (-45.1%), from €372,380 to €204,478
of which Land and buildings: -€142,268
- Cash +€40,015
up €40,015 (+36,711%), from €109 to €40,124
mainly Investment in fixed assets (net) (+€138,756) and Depreciation (+€49,893)
- Receivables within one year +€33,086
up €33,086 (+10,707%), from €309 to €33,395
- Intangible fixed assets -€20,747
down €20,747 (-43.8%), from €47,392 to €26,645
- Reserves -€56,012
down €56,012 (-22.8%), from €245,947 to €189,935
of which Tax-exempt reserves: -€170,260
- Other debts -€38,839
down €38,839 (-97.6%), from €39,775 to €936
- Trade debts -€27,852
down €27,852 (-74.3%), from €37,481 to €9,629
- Tax, wage and social debts +€17,641
up €17,641 (+302%), from €5,835 to €23,476
- Debts after one year -€11,450
down €11,450 (-19.8%), from €57,954 to €46,504
- Gross operating margin +€40,900
up €40,900 (+98.2%), from €41,645 to €82,545
- Taxes +€22,780
new in 2025: €22,780
- Other operating charges +€13,102
new in 2025: €13,102
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 | €420,342 | €304,794 | -€115,548 | -27.5% |
| Fixed assets | 21/28 | €419,924 | €231,275 | -€188,649 | -44.9% |
| Intangible fixed assets | 21 | €47,392 | €26,645 | -€20,747 | -43.8% |
| Tangible fixed assets | 22/27 | €372,380 | €204,478 | -€167,902 | -45.1% |
| Land and buildings | 22 | €315,179 | €172,911 | -€142,268 | -45.1% |
| Plant, machinery and equipment | 23 | €28,574 | €22,035 | -€6,539 | -22.9% |
| Furniture and vehicles | 24 | €28,627 | €9,532 | -€19,095 | -66.7% |
| Financial fixed assets | 28 | €152 | €152 | = | 0.0% |
| Current assets | 29/58 | €418 | €73,519 | +€73,101 | +17,488% |
| Amounts receivable within one year | 40/41 | €309 | €33,395 | +€33,086 | +10,707% |
| Other amounts receivable | 41 | €309 | €33,395 | +€33,086 | +10,707% |
| Cash at bank and in hand | 54/58 | €109 | €40,124 | +€40,015 | +36,711% |
| Total equity and liabilities | 10/49 | €420,342 | €304,794 | -€115,548 | -27.5% |
| Equity | 10/15 | €257,703 | €212,535 | -€45,168 | -17.5% |
| Contributions | 10/11 | €22,600 | €22,600 | = | 0.0% |
| Capital | 10 | €22,600 | €22,600 | = | 0.0% |
| Issued capital | 100 | €22,600 | €22,600 | = | 0.0% |
| Reserves | 13 | €245,947 | €189,935 | -€56,012 | -22.8% |
| Non-distributable reserves | 130/1 | €2,260 | €2,260 | = | 0.0% |
| Legal reserve | 130 | €2,260 | €2,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €195,968 | €25,708 | -€170,260 | -86.9% |
| Distributable reserves | 133 | €47,719 | €161,967 | +€114,248 | +239% |
| Profit (loss) carried forward | 14 | -€10,844 | €0 | +€10,844 | |
| Amounts payable | 17/49 | €162,639 | €92,259 | -€70,380 | -43.3% |
| Amounts payable after more than one year | 17 | €57,954 | €46,504 | -€11,450 | -19.8% |
| Financial debts | 170/4 | €57,954 | €46,504 | -€11,450 | -19.8% |
| Amounts payable within one year | 42/48 | €103,952 | €45,755 | -€58,197 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €20,861 | €11,714 | -€9,147 | -43.8% |
| Trade debts | 44 | €37,481 | €9,629 | -€27,852 | -74.3% |
| Suppliers | 440/4 | €37,481 | €9,629 | -€27,852 | -74.3% |
| Taxes, remuneration and social security | 45 | €5,835 | €23,476 | +€17,641 | +302% |
| Taxes | 450/3 | €5,835 | €23,476 | +€17,641 | +302% |
| Other amounts payable | 47/48 | €39,775 | €936 | -€38,839 | -97.6% |
| Accrued charges and deferred income | 492/3 | €733 | - | -€733 | |
| Non-recurring operating income | 76A | €21,000 | €101,850 | +€80,850 | +385% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,121 | €49,893 | +€772 | +1.6% |
| Other operating charges | 640/8 | - | €13,102 | +€13,102 | |
| Non-recurring operating charges | 66A | - | €38,736 | +€38,736 | |
| Gross operating margin | 9900 | €41,645 | €82,545 | +€40,900 | +98.2% |
| Operating profit (loss) | 9901 | -€7,476 | -€19,186 | -€11,710 | -157% |
| Financial income | 75/76B | €1 | €86 | +€85 | +8,500% |
| Recurring financial income | 75 | €1 | €86 | +€85 | +8,500% |
| Financial charges | 65/66B | €3,369 | €3,288 | -€81 | -2.4% |
| Recurring financial charges | 65 | €3,369 | €3,288 | -€81 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,844 | -€22,388 | -€11,544 | -106% |
| Income taxes | 67/77 | - | €22,780 | +€22,780 | |
| Profit (loss) for the period | 9904 | -€10,844 | -€45,168 | -€34,324 | -317% |
| Transfer from tax-exempt reserves | 789 | - | €170,260 | +€170,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,844 | €125,092 | +€135,936 |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.