PARSU: what changed
Two fiscal 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.
PARSU
Largest movements
- Receivables within one year +€14,314
up €14,314 (+19.1%), from €75,041 to €89,355
of which Other amounts receivable: +€16,232
- Cash -€1,871
no longer reported in 2025 (was €1,871)
mainly Receivables within one year (-€14,314) and Tax, wage and social debts (-€1,957)
- Tangible fixed assets +€1,215
new in 2025: €1,215
- Debts after one year +€13,226
up €13,226 (+117.0%), from €11,305 to €24,531
- Current portion of long-term debt +€2,586
up €2,586 (+49.9%), from €5,182 to €7,768
- Tax, wage and social debts -€1,957
down €1,957 (-77.9%), from €2,512 to €555
- Financial charges +€1,181
up €1,181 (+89.7%), from €1,317 to €2,497
- Gross operating margin -€885
down €885 (-731.9%), from -€121 to -€1,006
- Financial income +€854
up €854 (+23.8%), from €3,585 to €4,439
- Other operating charges +€330
up €330 (+50.5%), from €652 to €982
- Taxes -€286
down €286 (-90.9%), from €315 to €29
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.
Cash bridge derived
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 | €76,912 | €90,570 | +€13,658 | +17.8% |
| Fixed assets | 21/28 | - | €1,215 | +€1,215 | |
| Tangible fixed assets | 22/27 | - | €1,215 | +€1,215 | |
| Plant, machinery and equipment | 23 | - | €1,215 | +€1,215 | |
| Current assets | 29/58 | €76,912 | €89,355 | +€12,443 | +16.2% |
| Amounts receivable within one year | 40/41 | €75,041 | €89,355 | +€14,314 | +19.1% |
| Trade receivables | 40 | €1,918 | - | -€1,918 | |
| Other amounts receivable | 41 | €73,123 | €89,355 | +€16,232 | +22.2% |
| Cash at bank and in hand | 54/58 | €1,871 | - | -€1,871 | |
| Total equity and liabilities | 10/49 | €76,912 | €90,570 | +€13,658 | +17.8% |
| Equity | 10/15 | €57,913 | €57,565 | -€348 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,453 | €37,105 | -€348 | -0.9% |
| Amounts payable | 17/49 | €18,998 | €33,004 | +€14,006 | +73.7% |
| Amounts payable after more than one year | 17 | €11,305 | €24,531 | +€13,226 | +117.0% |
| Financial debts | 170/4 | €11,305 | €24,531 | +€13,226 | +117.0% |
| Amounts payable within one year | 42/48 | €7,694 | €8,473 | +€780 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €5,182 | €7,768 | +€2,586 | +49.9% |
| Financial debts | 43 | - | €150 | +€150 | |
| Other loans | 439 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €2,512 | €555 | -€1,957 | -77.9% |
| Taxes | 450/3 | €2,512 | €555 | -€1,957 | -77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €273 | +€273 | |
| Other operating charges | 640/8 | €652 | €982 | +€330 | +50.5% |
| Gross operating margin | 9900 | -€121 | -€1,006 | -€885 | -731.9% |
| Operating profit (loss) | 9901 | -€773 | -€2,261 | -€1,488 | -192.4% |
| Financial income | 75/76B | €3,585 | €4,439 | +€854 | +23.8% |
| Recurring financial income | 75 | €3,585 | €4,439 | +€854 | +23.8% |
| Financial charges | 65/66B | €1,317 | €2,497 | +€1,181 | +89.7% |
| Recurring financial charges | 65 | €1,317 | €2,497 | +€1,181 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €1,495 | -€319 | -€1,814 | |
| Income taxes | 67/77 | €315 | €29 | -€286 | -90.9% |
| Profit (loss) for the period | 9904 | €1,180 | -€348 | -€1,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,180 | -€348 | -€1,528 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.