PARNACA
Dissolved and wound upFinancials · financial year 2024, micro format
2024 annual accounts filed 28 days after the deadline Filed on 28 August 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00440608.
Annual accounts 2024 filed on 28-08-2025 PDF all 38 filings
Turnover
≈ €140,000
Estimated: probably between €66,000 and €350,000
Total assets
€176,534▼ 25.1%
2023 · €235,654
Net result
-€4,686▲ 25.6%
2023 · -€6,301
Working capital
€52,587▲ 6.5%
2023 · €49,376
Multi-year overview
2018 to 2024, 7 financial yearsOperating result
€2,725
▼ 2.8%
2024
20182024
Net result
-€4,686
▲ 25.6%
2024
20182024
Equity
€55,326
▼ 8.9%
2024
20182024
Total assets
€176,534
▼ 25.1%
2024
20182024
Debt
€121,207
▼ 30.7%
2024
20182024
Working capital
€52,587
▲ 6.5%
2024
20182024
Staff (FTE)
no figure
2024
20182024
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result€24,835-€17,652▼ 28.9%-€3,189-€16,524▼ 418%€10,028€2,804▼ 72.0%€2,725▼ 2.8%
Net result€18,010-€12,233▼ 32.1%-€6,139-€17,103▼ 179%€8,416-€6,301-€4,686▲ 25.6%
Equity€76,407-€84,890▲ 11.1%€78,000▼ 8.1%€60,148▼ 22.9%€67,813▲ 12.7%€60,762▼ 10.4%€55,326▼ 8.9%
Total assets€234,773-€222,148▼ 5.4%€240,318▲ 8.2%€232,248▼ 3.4%€231,674▼ 0.2%€235,654▲ 1.7%€176,534▼ 25.1%
Debt€158,366-€137,258▼ 13.3%€162,317▲ 18.3%€172,101▲ 6.0%€163,861▼ 4.8%€174,892▲ 6.7%€121,207▼ 30.7%
Working capital€74,358-€83,073▲ 11.7%€77,882▼ 6.2%€62,403▼ 19.9%€66,302▲ 6.2%€49,376▼ 25.5%€52,587▲ 6.5%
Staff (FTE)2.5-2.4▼ 4.0%2.1▼ 12.5%2.2▲ 4.8%1.7▼ 22.7%1.1▼ 35.3%
The operating result for 2024 is 3% lower than in 2023 and the lowest since 2021. It is the second fall in a row.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €176,534
Fixed assets
€34,260 ▼ 40.0%
Current assets
€142,274 ▼ 20.3%
Equity and liabilities €176,534
Equity
€55,326 ▼ 8.9%
Debt
€121,207 ▼ 30.7%
Debt's share of the balance-sheet total falls from 74.2% to 68.7%. Equity and debt are lower.
Key figures and ratios
EBITDA
€13,346▼
2023 · €15,703
Cash flow
€5,936▼
2023 · €6,598
Current ratio
1.59▲
2023 · 1.38
Quick ratio
0.49▲
2023 · 0.42
Debt to equity
2.19▼
2023 · 2.88
ROE
-8.5%▲
2023 · -10.4%
ROA
-2.7%▲
2023 · -2.7%
Interest coverage
1.62▲
2023 · 1.61
Debt ≤ 1 year
€89,687▼
2023 · €129,163
Debt > 1 year
€29,971▼
2023 · €42,487
Income taxes
€0▼
2023 · €195
Staff costs
€4,977▼
2023 · €71,802
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 31-12-2021 | 31-12-2022 | 31-12-2023 |
|---|---|---|---|
| Employees at the balance-sheet date | 3 | 2 | 1 |
| full-time | 1 | 1 | 0 |
| part-time | 2 | 1 | 1 |
| in full-time equivalents | 2.2 | 1.4 | 0.4 |
| Average over the year, in full-time equivalents | 2.2 | 1.7 | 1.1 |
| On a permanent contract | 3 | 2 | 1 |
| Joined | - | 1 | 1 |
| Left | - | 2 | 2 |
| Training hours | 88 | 68 | 52 |
Source: social balance sheet in the 2021 to 2023 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|
| Tangible fixed assets | - | - | €14,132 | - |
| Financial fixed assets | - | €3,750 | - | - |
| Depreciation and write-downs of the year | €14,348 | €12,020 | €12,899 | €10,621 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €91,593 | €78,245 | €71,802 | €4,977 | ▼ 93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13,560 | €11,091 | €15,133 | €14,348 | €12,020 | €12,899 | €10,621 | ▼ 17.7% |
| Other operating charges640/8 | - | - | - | €856 | €870 | €1,355 | €655 | ▼ 51.6% |
| Gross operating margin9900 | €119,641 | €110,260 | €73,114 | €90,272 | €101,163 | €88,860 | €18,978 | ▼ 78.6% |
| Operating profit (loss)9901 | €24,835 | €17,652 | -€3,189 | -€16,524 | €10,028 | €2,804 | €2,725 | ▼ 2.8% |
| Financial income75/76B | - | - | - | €2,129 | €867 | €866 | €848 | ▼ 2.1% |
| Recurring financial income75 | €809 | €1,011 | €762 | €2,129 | €867 | €866 | €848 | ▼ 2.1% |
| Financial charges65/66B | - | - | - | €2,707 | €2,480 | €9,776 | €8,258 | ▼ 15.5% |
| Recurring financial charges65 | €3,053 | €2,582 | €2,374 | €2,707 | €2,480 | €9,776 | €8,258 | ▼ 15.5% |
| Profit (loss) for the period before taxes9903 | €22,591 | €16,081 | -€4,801 | -€17,103 | €8,416 | -€6,106 | -€4,686 | ▲ 23.3% |
| Income taxes67/77 | €4,582 | €3,848 | €1,338 | €0 | - | €195 | €0 | ▼ 100% |
| Profit (loss) for the period9904 | €18,010 | €12,233 | -€6,139 | -€17,103 | €8,416 | -€6,301 | -€4,686 | ▲ 25.6% |
| Transfer from tax-exempt reserves789 | - | - | - | €0 | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €18,010 | €12,233 | €6,396 | -€17,103 | €8,416 | -€6,301 | -€4,686 | ▲ 25.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €234,773 | €222,148 | €240,318 | €232,248 | €231,674 | €235,654 | €176,534 | ▼ 25.1% |
| Fixed assets21/28 | €54,631 | €46,811 | €78,501 | €64,153 | €55,883 | €57,116 | €34,260 | ▼ 40.0% |
| Intangible fixed assets21 | €1,240 | €930 | €868 | €508 | €148 | €98 | €48 | ▼ 50.8% |
| Tangible fixed assets22/27 | €53,391 | €45,881 | €77,632 | €63,645 | €51,985 | €53,267 | €30,461 | ▼ 42.8% |
| Plant, machinery and equipment23 | - | - | - | €1,469 | €381 | €0 | - | - |
| Furniture and vehicles24 | - | - | - | €680 | €465 | €12,484 | €34 | ▼ 99.7% |
| Other tangible fixed assets26 | - | - | - | €61,495 | €51,139 | €40,783 | €30,427 | ▼ 25.4% |
| Financial fixed assets28 | - | - | - | - | €3,750 | €3,750 | €3,750 | = |
| Current assets29/58 | €180,141 | €175,336 | €161,817 | €168,095 | €175,791 | €178,539 | €142,274 | ▼ 20.3% |
| Stocks and contracts in progress3 | €131,528 | €132,635 | €110,012 | €120,718 | €121,288 | €123,810 | €98,675 | ▼ 20.3% |
| Stocks30/36 | - | - | - | €120,718 | €121,288 | €123,810 | €98,675 | ▼ 20.3% |
| Amounts receivable within one year40/41 | €10,495 | €9,813 | €19,604 | €21,910 | €23,358 | €22,638 | €9,149 | ▼ 59.6% |
| Trade receivables40 | - | - | - | €18,574 | €20,804 | €20,991 | €439 | ▼ 97.9% |
| Other amounts receivable41 | - | - | - | €3,336 | €2,555 | €1,647 | €8,711 | ▲ 429% |
| Cash at bank and in hand54/58 | €36,378 | €31,094 | €30,079 | €24,003 | €28,470 | €29,274 | €32,820 | ▲ 12.1% |
| Deferred charges and accrued income490/1 | - | - | - | €1,463 | €2,675 | €2,816 | €1,630 | ▼ 42.1% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €234,773 | €222,148 | €240,318 | €232,248 | €231,674 | €235,654 | €176,534 | ▼ 25.1% |
| Equity10/15 | €76,407 | €84,890 | €78,000 | €60,148 | €67,813 | €60,762 | €55,326 | ▼ 8.9% |
| Contributions10/11 | €18,750 | €18,750 | - | €18,750 | €18,750 | €18,750 | €18,750 | = |
| Reserves13 | €27,139 | €27,139 | €14,604 | €14,604 | €14,604 | €14,604 | €14,604 | = |
| Non-distributable reserves130/1 | - | - | - | €1,875 | €1,875 | €0 | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,875 | €1,875 | €0 | - | - |
| Distributable reserves133 | - | - | - | €12,729 | €12,729 | €14,604 | €14,604 | = |
| Profit (loss) carried forward14 | €24,517 | €33,750 | €40,146 | €23,043 | €31,459 | €25,157 | €20,472 | ▼ 18.6% |
| Investment grants15 | - | - | - | €3,750 | €3,000 | €2,250 | €1,500 | ▼ 33.3% |
| Amounts payable17/49 | €158,366 | €137,258 | €162,317 | €172,101 | €163,861 | €174,892 | €121,207 | ▼ 30.7% |
| Amounts payable after more than one year17 | €51,974 | €43,440 | €77,551 | €65,648 | €53,910 | €42,487 | €29,971 | ▼ 29.5% |
| Financial debts170/4 | - | - | - | €65,648 | €53,910 | €42,487 | €29,971 | ▼ 29.5% |
| Amounts payable within one year42/48 | €105,783 | €92,263 | €83,935 | €105,693 | €109,489 | €129,163 | €89,687 | ▼ 30.6% |
| Current portion of amounts payable after more than one year42 | - | - | - | €11,903 | €11,775 | €11,873 | €12,516 | ▲ 5.4% |
| Trade debts44 | €39,313 | €40,694 | €34,883 | €23,741 | €31,900 | €45,255 | €41,418 | ▼ 8.5% |
| Suppliers440/4 | - | - | - | €23,741 | €31,900 | €45,255 | €41,418 | ▼ 8.5% |
| Taxes, remuneration and social security45 | - | - | - | €24,841 | €18,322 | €18,962 | €10,287 | ▼ 45.7% |
| Taxes450/3 | - | - | - | €13,999 | €10,520 | €8,336 | €7,839 | ▼ 6.0% |
| Remuneration and social security454/9 | - | - | - | €10,842 | €7,802 | €10,626 | €2,449 | ▼ 77.0% |
| Other amounts payable47/48 | - | - | - | €45,207 | €47,491 | €53,073 | €25,466 | ▼ 52.0% |
| Accrued charges and deferred income492/3 | - | - | - | €760 | €461 | €3,243 | €1,549 | ▼ 52.2% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €18,010 | €12,233 | -€6,139 | -€17,103 | €8,416 | -€6,301 | -€4,686 | ▲ 25.6% |
| + Depreciation and write-downs630 | €13,560 | €11,091 | €15,133 | €14,348 | €12,020 | €12,899 | €10,621 | ▼ 17.7% |
| Operating cash flow (approximation) | €31,569 | €23,324 | €8,993 | -€2,755 | €20,436 | €6,598 | €5,936 | ▼ 10.0% |
| Investment in fixed assets (approximation) | - | -€3,271 | -€46,822 | €0 | -€3,750 | -€14,132 | €12,234 | - |
| Change in cash | - | -€5,284 | -€1,015 | -€6,076 | €4,466 | €804 | €3,546 | ▲ 341% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 38 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 28-08-2025 | 2025-00440608 | |
| 31-12-2023 | micro format | 26-08-2024 | 2024-00378031 | |
| 31-12-2022 | micro format | 28-08-2023 | 2023-00371833 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20420742 | |
| 31-12-2020 | micro format | 17-08-2021 | 2021-50000079 | |
| 31-12-2019 | micro format | 25-08-2020 | 2020-44500557 | |
| 31-12-2018 | micro format | 28-08-2019 | 2019-54000287 | |
| 31-12-2017 | micro format | 31-08-2018 | 2018-60400099 | |
| 31-12-2016 | micro format | 30-08-2017 | 2017-55200240 | |
| 31-12-2015 | abbreviated format | 31-08-2016 | 2016-55000167 |