PAREF financials
PAREF
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500IWD41VNMP1NT87 Financial statements
(EUR, as reported — unscaled; 100 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Other income | €1.0K | €1.0K |
| Operating profit (EBIT) | -€8.3M | -€962.0K |
| Net finance income / (cost) | -€3.9M | -€3.6M |
| Finance costs | €4.0M | €4.5M |
| Profit before tax | -€11.6M | -€5.1M |
| Income tax expense | €290.0K | €247.0K |
| Profit for the year | -€11.9M | -€5.4M |
| — attributable to owners | -€11.9M | -€5.4M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | -€11.4M | -€6.8M |
| Per share | ||
| Basic EPS | €-7.84 | €-3.57 |
| Diluted EPS | €-7.84 | €-3.57 |
| Cash flow statement | ||
| Net cash from operating activities | €1.7M | €7.8M |
| Net cash from investing activities | €1.8M | -€6.0M |
| Net cash from financing activities | -€5.6M | €790.0K |
| Dividends paid | €2.3M | €2.3M |
| Proceeds from borrowings | €4.0M | €7.0M |
| Repayments of borrowings | €3.0M | €0 |
| Lease liability payments | €764.0K | €618.0K |
| Balance sheet | ||
| Total assets | €198.8M | €214.3M |
| Non-current assets | €176.9M | €185.6M |
| Property, plant & equipment | €1.1M | €1.7M |
| Inventories | €0 | €0 |
| Trade & other receivables | €11.9M | €12.8M |
| Cash & equivalents | €8.1M | €10.1M |
| Total equity | €98.2M | €111.7M |
| — attributable to owners | €98.2M | €111.7M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €79.1M | €79.7M |
| Long-term borrowings | €77.8M | €77.3M |
| Short-term borrowings | €403.0K | €351.0K |
| Trade & other payables | €10.1M | €10.5M |
| Deferred tax liabilities | €17.0K | €41.0K |
| Derived metrics | ||
| Return on equity | -12.1% | -4.8% |
| Cash conversion ratio | -0.14× | -1.44× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 1.5M | 1.5M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €588.0K | €1.6M |
| Adjustments For Finance Costs | €3.9M | €3.6M |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | €0 | -€279.0K |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | -€10.3M | -€5.4M |
| Adjustments For Income Tax Expense | €290.0K | €247.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€91.0K | -€178.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €621.0K | -€568.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €2.3M | €6.0M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €21.4M | €24.9M |
| Current Derivative Financial Assets | €0 | €0 |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €21.0M | €22.9M |
| Current Tax Liabilities Current | €6.3M | €7.8M |
| Deferred Tax Assets | €0 | €0 |
| Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €1.8M | €1.6M |
| Equity and Liabilities | €198.8M | €214.3M |
| Fee and Commission Expense | €5.7M | €6.2M |
| Fee and Commission Income | €19.7M | €21.5M |
| Finance Income | €77.0K | €934.0K |
| Gains Losses On Change In Fair Value of Derivatives | €0 | -€279.0K |
| Gains Losses On Disposals of Investment Properties | €91.0K | €11.0K |
| Gains Losses On Fair Value Adjustment Investment Property | €10.3M | €5.4M |
| General and Administrative Expense | €16.6M | €17.1M |
| Income Taxes Paid Refund Classified As Operating Activities | €182.0K | €90.0K |
| Increase Decrease In Cash and Cash Equivalents | -€2.1M | €2.6M |
| Increase Decrease In Working Capital | €634.0K | -€1.8M |
| Increase Decrease Through Transfers and Other Changes Equity | -€200.0K | -€435.0K |
| Increase Decrease Through Treasury Share Transactions | €11.0K | €4.0K |
| Intangible Assets Other Than Goodwill | €292.0K | €618.0K |
| Interest Paid Classified As Financing Activities | €3.6M | €3.3M |
| Interest Received Classified As Investing Activities | €0 | €0 |
| Investment Accounted For Using Equity Method | €13.5M | €13.0M |
| Investment Property | €160.7M | €168.8M |
| Issue of Equity | €273.0K | €0 |
| Issued Capital | €37.9M | €37.8M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €462.0K | €3.9M |
| Noncurrent Derivative Financial Assets | €0 | €0 |
| Noncurrent Derivative Financial Liabilities | €817.0K | €1.3M |
| Noncurrent Financial Assets | €372.0K | €357.0K |
| Noncurrent Provisions | €519.0K | €1.1M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €495.0K | -€1.4M |
| Other Current Liabilities | €4.1M | €4.3M |
| Other Current Receivables | €1.4M | €2.0M |
| Other Fee and Commission Income | €2.9M | €3.4M |
| Other Finance Cost | €0 | €4.0K |
| Other Finance Income Cost | €43.0K | €237.0K |
| Other Income Expense From Subsidiaries Jointly Controlled Entities and Associates | €0 | €0 |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€19.0K | €0 |
| Other Noncurrent Financial Assets | €982.0K | €1.1M |
| Payments For Debt Issue Costs | €297.0K | €40.0K |
| Portfolio and Other Management Fee Income | €16.8M | €18.1M |
| Proceeds From Sales of Investment Property | €4.0M | €751.0K |
| Proceeds From Sales of Investments Accounted For Using Equity Method | €0 | €0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €0 | €169.0K |
| Purchase of Investment Property | €2.1M | €6.6M |
| Rental Expense | €4.0M | €3.6M |
| Rental Income From Investment Property | €7.1M | €8.5M |
| Reserve of Cash Flow Hedges | -€817.0K | -€1.3M |
| Reserve of Gains and Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income | -€5.0K | €88.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €32.9M | €38.4M |
| Retained Earnings Profit Loss For Reporting Period | -€11.9M | -€5.4M |
| Revenue and Operating Income | €1.9M | €4.4M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | €621.0K | -€568.0K |
| Share Premium | €40.0M | €42.2M |
| Weighted Average Shares | 1.5M | 1.5M |
Methodology
Every line item above is a fact tagged in PAREF's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.