ALTERNATIVE PARFUM: 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.
ALTERNATIVE PARFUM
Largest movements
- Tangible fixed assets +€227,581
up €227,581 (+175%), from €129,830 to €357,411
of which Land and buildings: +€222,319
- Receivables within one year -€114,064
down €114,064 (-91.6%), from €124,580 to €10,516
of which Trade receivables: -€113,728
- Stocks and contracts -€14,690
down €14,690 (-51.4%), from €28,560 to €13,870
- Cash -€11,483
down €11,483 (-14.3%), from €80,437 to €68,954
mainly Investment in fixed assets (net) (-€250,077) and Trade debts (-€25,496)
- Reserves +€90,593
up €90,593 (+134%), from €67,714 to €158,307
of which Distributable reserves: +€90,593
- Tax, wage and social debts +€25,650
up €25,650 (+39.4%), from €65,107 to €90,757
of which Taxes: +€30,460
- Trade debts -€25,496
down €25,496 (-57.9%), from €44,012 to €18,516
- Debts after one year -€15,321
down €15,321 (-9.8%), from €155,968 to €140,647
- Other debts +€12,423
up €12,423 (+49.3%), from €25,200 to €37,623
- Staff costs -€33,705
down €33,705 (-63.6%), from €52,983 to €19,278
- Gross operating margin +€29,308
up €29,308 (+19.4%), from €151,096 to €180,404
- Taxes +€16,350
up €16,350 (+98.2%), from €16,650 to €33,000
- Depreciation +€13,773
up €13,773 (+158%), from €8,723 to €22,496
- Other operating charges -€3,433
down €3,433 (-26.4%), from €13,005 to €9,572
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 | €371,802 | €459,146 | +€87,344 | +23.5% |
| Fixed assets | 21/28 | €138,223 | €365,804 | +€227,581 | +165% |
| Tangible fixed assets | 22/27 | €129,830 | €357,411 | +€227,581 | +175% |
| Land and buildings | 22 | €129,830 | €352,149 | +€222,319 | +171% |
| Furniture and vehicles | 24 | - | €5,262 | +€5,262 | |
| Financial fixed assets | 28 | €8,393 | €8,393 | = | 0.0% |
| Current assets | 29/58 | €233,579 | €93,342 | -€140,237 | -60.0% |
| Stocks and contracts in progress | 3 | €28,560 | €13,870 | -€14,690 | -51.4% |
| Stocks | 30/36 | €28,560 | €13,870 | -€14,690 | -51.4% |
| Amounts receivable within one year | 40/41 | €124,580 | €10,516 | -€114,064 | -91.6% |
| Trade receivables | 40 | €123,445 | €9,717 | -€113,728 | -92.1% |
| Other amounts receivable | 41 | €1,135 | €799 | -€336 | -29.6% |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,437 | €68,954 | -€11,483 | -14.3% |
| Total equity and liabilities | 10/49 | €371,802 | €459,146 | +€87,344 | +23.5% |
| Equity | 10/15 | €68,714 | €159,307 | +€90,593 | +132% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €67,714 | €158,307 | +€90,593 | +134% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €67,614 | €158,207 | +€90,593 | +134% |
| Amounts payable | 17/49 | €303,088 | €299,839 | -€3,249 | -1.1% |
| Amounts payable after more than one year | 17 | €155,968 | €140,647 | -€15,321 | -9.8% |
| Financial debts | 170/4 | €155,968 | €140,647 | -€15,321 | -9.8% |
| Amounts payable within one year | 42/48 | €142,206 | €159,192 | +€16,986 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €7,887 | €12,296 | +€4,409 | +55.9% |
| Trade debts | 44 | €44,012 | €18,516 | -€25,496 | -57.9% |
| Suppliers | 440/4 | €44,012 | €18,516 | -€25,496 | -57.9% |
| Taxes, remuneration and social security | 45 | €65,107 | €90,757 | +€25,650 | +39.4% |
| Taxes | 450/3 | €57,411 | €87,871 | +€30,460 | +53.1% |
| Remuneration and social security | 454/9 | €7,696 | €2,886 | -€4,810 | -62.5% |
| Other amounts payable | 47/48 | €25,200 | €37,623 | +€12,423 | +49.3% |
| Accrued charges and deferred income | 492/3 | €4,914 | - | -€4,914 | |
| Remuneration, social security and pensions | 62 | €52,983 | €19,278 | -€33,705 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,723 | €22,496 | +€13,773 | +158% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,930 | - | -€1,930 | |
| Other operating charges | 640/8 | €13,005 | €9,572 | -€3,433 | -26.4% |
| Gross operating margin | 9900 | €151,096 | €180,404 | +€29,308 | +19.4% |
| Operating profit (loss) | 9901 | €74,455 | €129,058 | +€54,603 | +73.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €5,193 | €5,465 | +€272 | +5.2% |
| Recurring financial charges | 65 | €5,193 | €5,465 | +€272 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €69,264 | €123,593 | +€54,329 | +78.4% |
| Income taxes | 67/77 | €16,650 | €33,000 | +€16,350 | +98.2% |
| Profit (loss) for the period | 9904 | €52,614 | €90,593 | +€37,979 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,614 | €90,593 | +€37,979 | +72.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.