Cormier Parket: 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.
Cormier Parket
Largest movements
- Cash +€18,908
up €18,908 (+350%), from €5,406 to €24,314
mainly Depreciation (+€33,173) and Net result for the year (+€13,336)
- Tangible fixed assets -€6,926
down €6,926 (-2.8%), from €247,276 to €240,349
of which Land and buildings: -€6,668
- Debts after one year -€14,148
down €14,148 (-8.6%), from €165,210 to €151,062
- Profit (loss) carried forward +€13,336
up €13,336 (+16.5%), from €80,612 to €93,948
- Current portion of long-term debt +€6,011
up €6,011 (+24.9%), from €24,172 to €30,183
- Depreciation +€9,869
up €9,869 (+42.4%), from €23,303 to €33,173
- Gross operating margin -€7,050
down €7,050 (-11.1%), from €63,378 to €56,328
- Taxes -€2,473
down €2,473 (-49.5%), from €5,000 to €2,527
- Financial charges +€1,008
up €1,008 (+24.8%), from €4,072 to €5,080
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 | €323,012 | €331,615 | +€8,603 | +2.7% |
| Fixed assets | 21/28 | €247,276 | €240,349 | -€6,926 | -2.8% |
| Tangible fixed assets | 22/27 | €247,276 | €240,349 | -€6,926 | -2.8% |
| Land and buildings | 22 | €91,278 | €84,610 | -€6,668 | -7.3% |
| Plant, machinery and equipment | 23 | €4,331 | €7,882 | +€3,550 | +82.0% |
| Furniture and vehicles | 24 | €62,649 | €65,465 | +€2,816 | +4.5% |
| Other tangible fixed assets | 26 | €89,017 | €82,393 | -€6,624 | -7.4% |
| Current assets | 29/58 | €75,737 | €91,266 | +€15,529 | +20.5% |
| Amounts receivable after more than one year | 29 | €44,984 | €42,500 | -€2,484 | -5.5% |
| Other amounts receivable | 291 | €44,984 | €42,500 | -€2,484 | -5.5% |
| Stocks and contracts in progress | 3 | €4,031 | €1,770 | -€2,262 | -56.1% |
| Stocks | 30/36 | €4,031 | €1,770 | -€2,262 | -56.1% |
| Amounts receivable within one year | 40/41 | €21,316 | €22,682 | +€1,367 | +6.4% |
| Trade receivables | 40 | €21,316 | €20,689 | -€627 | -2.9% |
| Other amounts receivable | 41 | €0 | €1,994 | +€1,994 | |
| Cash at bank and in hand | 54/58 | €5,406 | €24,314 | +€18,908 | +350% |
| Total equity and liabilities | 10/49 | €323,012 | €331,615 | +€8,603 | +2.7% |
| Equity | 10/15 | €128,992 | €142,328 | +€13,336 | +10.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,380 | €45,380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,600 | €15,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,600 | €15,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,780 | €29,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,612 | €93,948 | +€13,336 | +16.5% |
| Amounts payable | 17/49 | €194,020 | €189,288 | -€4,733 | -2.4% |
| Amounts payable after more than one year | 17 | €165,210 | €151,062 | -€14,148 | -8.6% |
| Financial debts | 170/4 | €165,210 | €151,062 | -€14,148 | -8.6% |
| Amounts payable within one year | 42/48 | €25,824 | €33,456 | +€7,632 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €24,172 | €30,183 | +€6,011 | +24.9% |
| Trade debts | 44 | €362 | €1,087 | +€725 | +200% |
| Suppliers | 440/4 | €362 | €1,087 | +€725 | +200% |
| Other amounts payable | 47/48 | €1,290 | €2,186 | +€896 | +69.5% |
| Accrued charges and deferred income | 492/3 | €2,986 | €4,769 | +€1,783 | +59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,303 | €33,173 | +€9,869 | +42.4% |
| Other operating charges | 640/8 | €2,550 | €2,212 | -€338 | -13.3% |
| Gross operating margin | 9900 | €63,378 | €56,328 | -€7,050 | -11.1% |
| Operating profit (loss) | 9901 | €37,525 | €20,943 | -€16,581 | -44.2% |
| Financial charges | 65/66B | €4,072 | €5,080 | +€1,008 | +24.8% |
| Recurring financial charges | 65 | €4,072 | €5,080 | +€1,008 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €33,452 | €15,863 | -€17,589 | -52.6% |
| Income taxes | 67/77 | €5,000 | €2,527 | -€2,473 | -49.5% |
| Profit (loss) for the period | 9904 | €28,452 | €13,336 | -€15,117 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,452 | €13,336 | -€15,117 | -53.1% |
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 20 October 2026 via checked.be.