PARNACA
Dissolved and wound upOverview
Overview
Official details
Source: KBO- Status
- Dissolved and wound up deed of 06-05-2026
- Activity
- “De vennootschap heeft tot doel de groot- en kleinhandel in parfumerie- en toiletartikelen alsook…” (deed in Dutch)From the articles, 8 activitiesNo NACE code in the KBO yet
- Financial year end
- 31 December
- Peppol
- Reachable since 29-12-2025
Financial position
No score
Annual accounts 2024
- Gross margin
- €18,978
- ▼ 78.6%
- Turnover
- ≈ €140,000
- estimated
- Loss
- €4,686
- ▼ 25.6%
- Equity
- €55,326
- ▼ 8.9%
- Total assets
- €176,534
- ▼ 25.1%
- Staff
- ≈ 0.2 FTE
- estimated
Financials
Financials · 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 |
Board & ownership
Directors
Directors
Last change in 2026
Statutory auditor 1
Moore Audit
Current
Statutory auditor · appointed by deed of 06-05-2026 · permanent representative: Kristof Planquette
Signing authorityThe articles say who may bind the company, for example by signing a contract.
Each director alone
deed of 05-01-2024Owners and capital
Capital transactions
Capital over time
- 05-01-2024 Converted to unavailable equity · €18,750
Mandate history
2 people, 1 in office
- Board
- Statutory auditor
- mandate already running before its first mention
| Name | Functions and periods |
|---|---|
| Moore Audit |
|
| Werbrouck Caroline |
|
Network & group
Connections & network
See the function holders in the KBO register.
Timeline
Deeds, filings and financial milestones
2026
06-05
Gazette deed
Dissolution with immediate closure of the liquidationDissolved and wound up in a single deed · Books and records kept in Roeselare · Appointment: Moore Audit BV (company auditor)5 points ▸
Gazette deed
Dissolution with immediate closure of the liquidation
Dissolved and wound up in a single deed · Books and records kept in Roeselare · Appointment: Moore Audit BV (company auditor)5 points ▸
- General meeting, 11-03-2026
- Auditor appointment, Moore Audit BV (company auditor)
- Auditor report, 10-03-2026
- Director resignation, Werbrouck Caroline
- Director discharge, Werbrouck Caroline
- The deed holds 13 more points.
2025
28-08
micro format · 28 days late
2024
26-08
micro format · 26 days late
05-01
Gazette deed
Amendment of the articles · Legal-form change · Resignations & appointmentsBoard composition: WERBROUCK Caroline (statutory director)4 points ▸
Gazette deed
Amendment of the articles · Legal-form change · Resignations & appointments
Board composition: WERBROUCK Caroline (statutory director)4 points ▸
- Board composition, WERBROUCK Caroline (statutory director)
- Registered office clause, Ooststraat 10, 8800 Roeselare
- General meeting, 14-12-2023
- 750 shares
- The deed holds 4 more points.
2023
28-08
micro format · 28 days late
2022
31-12
Financial
Back to profitnet €8,416
The net result is €8,416, after 2 loss-making years.
31-08
micro format · 31 days late
2021
31-12
Financial
Weakest financial yearnet -€17,103
The net result drops to -€17,103, the lowest from 2018 to 2024.
17-08
micro format · 17 days late
2020
25-08
micro format · 25 days late
2019
28-08
micro format · 28 days late
2018
31-08
micro format · 31 days late
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Inactive
Dissolved and wound up
PARNACA is no longer in the KBO register.
- Status
- Inactive
- Reason
- Dissolved and wound up in a single deedBelgian Official Gazette, 6 May 2026 · deed
- Last annual accounts
- financial year to 31 December 2024
- Last registered office
- Ooststraat 10, 8800 Roeselareas published on 6 May 2026
- Legal form
- Private limited company
- First annual accounts
- financial year 1987
Purpose, financial year and meetings according to the articles of association
Name, seat, purpose and duration
- PurposeThe purpose describes the activities the company may carry out under its articles.
- “De vennootschap heeft tot doel de groot- en kleinhandel in parfumerie- en toiletartikelen alsook alle handelingen in verband met…”
8 activities
- De vennootschap heeft tot doel de groot- en kleinhandel in parfumerie- en toiletartikelen alsook alle handelingen in verband met manicure,pedicure,lichaamsverzorging en de uitbating van schoonheidsinstituten in het algemeen.
- De vennootschap mag haar doel overal verwezenlijken voor eigen rekening en voor rekening van derden,op alle wijzen die haar het meest geschikt voorkomen,met inbegrip van de vertegenwoordiging,invoer en uitvoer.
- De vennootschap mag alle commerciële,industriële,financiële,burgerlijke,roerende en onroerende verrichtingen doen,die rechtstreeks of onrechtstreeks,geheel of gedeeltelijk verband houden met het doel,of die van aard zijn de verwezenlijking ervan te bevorderen.
- Zij mag namelijk,zonder dat deze opsomming beperkend is,alle roerende en onroerende goederen verkopen,kopen,in huur nemen,verhuren en ruilen.
- Alle fabrieksmerken,patenten en vergunningen nemen,bekomen,toestaan,aankopen en afstaan.
- Alle plaatsingen verrichten in roerende waarden.
- Belangen nemen bij middel van associatie,inbreng,onderschrijving,samensmelting,deelneming,financiële tussenkomst of op om het even welke andere manier,in alle bestaande of op te richten vennootschappen en ondernemingen.
- Zij mag eveneens persoonlijke of zakelijke borg verlenen in het voordeel van derden.
- DurationMost companies exist for an unlimited period, until they are dissolved.
- Unlimited
- Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
- “Vlaamse Gewest”
General meeting and financial year
- Annual meetingThe shareholders approve the annual accounts, among other things, at the annual meeting.
- Third Saturday of May at 10:00
Articles of association, deed of 05-01-2024 (in Dutch)