AUTO CONSULT PARMENTIER: 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.
AUTO CONSULT PARMENTIER
Largest movements
- Cash -€18,791
down €18,791 (-5.0%), from €378,511 to €359,720
mainly Debts after one year (-€18,000) and Other debts (-€12,158)
- Reserves +€21,481
up €21,481 (+3.0%), from €711,351 to €732,832
- Debts after one year -€18,000
no longer reported in 2025 (was €18,000)
- Other debts -€12,158
down €12,158 (-24.9%), from €48,892 to €36,734
- Trade debts -€9,352
down €9,352 (-85.4%), from €10,946 to €1,593
- Gross operating margin +€15,492
up €15,492 (+88.2%), from €17,573 to €33,065
- Taxes +€5,917
up €5,917 (+150%), from €3,935 to €9,853
- Financial income +€4,321
up €4,321 (+305%), from €1,416 to €5,737
- Financial charges -€1,015
down €1,015 (-22.8%), from €4,452 to €3,438
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 | €799,325 | €781,436 | -€17,889 | -2.2% |
| Fixed assets | 21/28 | €5,579 | €3,258 | -€2,322 | -41.6% |
| Tangible fixed assets | 22/27 | €5,498 | €3,176 | -€2,322 | -42.2% |
| Furniture and vehicles | 24 | €5,498 | €3,176 | -€2,322 | -42.2% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €793,746 | €778,178 | -€15,567 | -2.0% |
| Amounts receivable within one year | 40/41 | €14,766 | €16,645 | +€1,879 | +12.7% |
| Trade receivables | 40 | €11,185 | €11,519 | +€333 | +3.0% |
| Other amounts receivable | 41 | €3,581 | €5,126 | +€1,545 | +43.2% |
| Current investments | 50/53 | €399,094 | €400,435 | +€1,341 | +0.3% |
| Cash at bank and in hand | 54/58 | €378,511 | €359,720 | -€18,791 | -5.0% |
| Deferred charges and accrued income | 490/1 | €1,374 | €1,378 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €799,325 | €781,436 | -€17,889 | -2.2% |
| Equity | 10/15 | €711,601 | €733,082 | +€21,481 | +3.0% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €711,351 | €732,832 | +€21,481 | +3.0% |
| Distributable reserves | 133 | €711,351 | €732,832 | +€21,481 | +3.0% |
| Amounts payable | 17/49 | €87,724 | €48,353 | -€39,370 | -44.9% |
| Amounts payable after more than one year | 17 | €18,000 | - | -€18,000 | |
| Other amounts payable | 178/9 | €18,000 | - | -€18,000 | |
| Amounts payable within one year | 42/48 | €65,513 | €45,349 | -€20,163 | -30.8% |
| Trade debts | 44 | €10,946 | €1,593 | -€9,352 | -85.4% |
| Suppliers | 440/4 | €10,946 | €1,593 | -€9,352 | -85.4% |
| Taxes, remuneration and social security | 45 | €5,675 | €7,022 | +€1,346 | +23.7% |
| Taxes | 450/3 | €5,675 | €7,022 | +€1,346 | +23.7% |
| Other amounts payable | 47/48 | €48,892 | €36,734 | -€12,158 | -24.9% |
| Accrued charges and deferred income | 492/3 | €4,211 | €3,004 | -€1,207 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,214 | €2,322 | +€107 | +4.9% |
| Other operating charges | 640/8 | €668 | €876 | +€208 | +31.1% |
| Gross operating margin | 9900 | €17,573 | €33,065 | +€15,492 | +88.2% |
| Operating profit (loss) | 9901 | €14,691 | €29,867 | +€15,177 | +103% |
| Financial income | 75/76B | €1,416 | €5,737 | +€4,321 | +305% |
| Recurring financial income | 75 | €1,416 | €5,737 | +€4,321 | +305% |
| Financial charges | 65/66B | €4,452 | €3,438 | -€1,015 | -22.8% |
| Recurring financial charges | 65 | €4,452 | €3,438 | -€1,015 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €11,655 | €32,167 | +€20,512 | +176% |
| Income taxes | 67/77 | €3,935 | €9,853 | +€5,917 | +150% |
| Profit (loss) for the period | 9904 | €7,720 | €22,314 | +€14,595 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €7,720 | €22,314 | +€14,595 | +189% |
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 23 October 2026 via checked.be.