DAVID PARENT MANAGEMENT & CONSULTANCE: what changed
What changed
DAVID PARENT MANAGEMENT & CONSULTANCE
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€422,804
2024 · €15.0m-€14.5m
Equity
€18.9m
2024 · €18.5m+€422,804
Cash
€1.7m
2024 · €4.7m-€3.1m
Balance sheet total
€20.5m
2024 · €23.1m-€2.6m
Largest movements
Assets
- Cash -€3.1m
down €3.1m (-65.1%), from €4.7m to €1.7m
mainly Other debts (-€2.7m) and Receivables within one year (-€864,451)
- Receivables after one year -€1.3m
down €1.3m (-21.9%), from €6.0m to €4.7m
- Receivables within one year +€864,451
up €864,451 (+2,207%), from €39,174 to €903,625
of which Other amounts receivable: +€826,781
- Current investments +€497,811
up €497,811 (+6.6%), from €7.5m to €8.0m
- Deferred charges and accrued income +€377,150
up €377,150 (+2,457%), from €15,349 to €392,499
Equity and liabilities
- Other debts -€2.7m
down €2.7m (-100%), from €2.7m to €0
- Reserves +€422,804
up €422,804 (+2.3%), from €18.4m to €18.9m
Income statement
- Financial income -€15.9m
down €15.9m (-96.6%), from €16.4m to €563,119
- Taxes -€1.3m
down €1.3m (-87.4%), from €1.5m to €194,284
- Provisions -€227,013
down €227,013, from €107,336 to -€119,677
- Financial charges +€207,506
up €207,506 (+261%), from €79,530 to €287,035
of which Financial charges: +€207,506
- Depreciation +€16,622
up €16,622 (+274%), from €6,058 to €22,679
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15.0m
Gross operating margin
-€4,156
Depreciation
-€16,622
Provisions
+€227,013
Other operating charges
-€6,428
Financial income
-€15.9m
Financial charges
-€207,506
Taxes
+€1.3m
Result 2025
€422,804
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2.5m
Investment
-€633,427
Financing
€0
Cash 2024
€4.7m
From operations (derived)
-€2.5m
Net result for the year
+€422,804
Depreciation
+€22,679
Receivables after one year
+€1.3m
Receivables within one year
-€864,451
Deferred charges and accrued income
-€377,150
Provisions
-€119,677
Smaller working-capital items
-€4,593
Tax, wage and social debts
-€147,786
Other debts
-€2.7m
Investment (derived)
-€633,427
Investment in fixed assets (net)
-€135,616
Current investments
-€497,811
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,086,431 | €20,527,203 | -€2.6m | -11.1% |
| Fixed assets | 21/28 | €4,738,403 | €4,851,340 | +€112,937 | +2.4% |
| Tangible fixed assets | 22/27 | €13,403 | €126,340 | +€112,937 | +843% |
| Furniture and vehicles | 24 | €13,403 | €126,340 | +€112,937 | +843% |
| Financial fixed assets | 28 | €4,725,000 | €4,725,000 | = | 0.0% |
| Current assets | 29/58 | €18,348,028 | €15,675,863 | -€2.7m | -14.6% |
| Amounts receivable after more than one year | 29 | €6,046,694 | €4,725,000 | -€1.3m | -21.9% |
| Other amounts receivable | 291 | €6,046,694 | €4,725,000 | -€1.3m | -21.9% |
| Amounts receivable within one year | 40/41 | €39,174 | €903,625 | +€864,451 | +2,207% |
| Trade receivables | 40 | €5,213 | €42,883 | +€37,670 | +723% |
| Other amounts receivable | 41 | €33,961 | €860,742 | +€826,781 | +2,434% |
| Current investments | 50/53 | €7,500,000 | €7,997,811 | +€497,811 | +6.6% |
| Cash at bank and in hand | 54/58 | €4,746,812 | €1,656,928 | -€3.1m | -65.1% |
| Deferred charges and accrued income | 490/1 | €15,349 | €392,499 | +€377,150 | +2,457% |
| Total equity and liabilities | 10/49 | €23,086,431 | €20,527,203 | -€2.6m | -11.1% |
| Equity | 10/15 | €18,459,037 | €18,881,842 | +€422,804 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,446,637 | €18,869,442 | +€422,804 | +2.3% |
| Distributable reserves | 133 | €18,446,637 | €18,869,442 | +€422,804 | +2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €231,207 | €111,530 | -€119,677 | -51.8% |
| Provisions for liabilities and charges | 160/5 | €231,207 | €111,530 | -€119,677 | -51.8% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €231,207 | €111,530 | -€119,677 | -51.8% |
| Amounts payable | 17/49 | €4,396,186 | €1,533,831 | -€2.9m | -65.1% |
| Amounts payable within one year | 42/48 | €4,396,186 | €1,532,315 | -€2.9m | -65.1% |
| Trade debts | 44 | €8,663 | €2,554 | -€6,109 | -70.5% |
| Suppliers | 440/4 | €8,663 | €2,554 | -€6,109 | -70.5% |
| Taxes, remuneration and social security | 45 | €1,677,547 | €1,529,761 | -€147,786 | -8.8% |
| Taxes | 450/3 | €1,677,547 | €1,529,761 | -€147,786 | -8.8% |
| Other amounts payable | 47/48 | €2,709,976 | €0 | -€2.7m | -100% |
| Accrued charges and deferred income | 492/3 | - | €1,516 | +€1,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,058 | €22,679 | +€16,622 | +274% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €107,336 | -€119,677 | -€227,013 | |
| Other operating charges | 640/8 | €1,543 | €7,971 | +€6,428 | +417% |
| Gross operating margin | 9900 | €256,134 | €251,978 | -€4,156 | -1.6% |
| Operating profit (loss) | 9901 | €141,197 | €341,005 | +€199,808 | +142% |
| Financial income | 75/76B | €16,427,310 | €563,119 | -€15.9m | -96.6% |
| Recurring financial income | 75 | €16,427,310 | €563,119 | -€15.9m | -96.6% |
| Financial charges | 65/66B | €79,530 | €287,035 | +€207,506 | +261% |
| Recurring financial charges | 65 | €79,530 | €287,035 | +€207,506 | +261% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €16,488,977 | €617,088 | -€15.9m | -96.3% |
| Income taxes | 67/77 | €1,538,002 | €194,284 | -€1.3m | -87.4% |
| Profit (loss) for the period | 9904 | €14,950,975 | €422,804 | -€14.5m | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,950,975 | €422,804 | -€14.5m | -97.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.