Dr. Tom Parmentier: what changed
Dr. Tom Parmentier
Largest movements
- Deferred charges and accrued income +€7,589
up €7,589 (+28.4%), from €26,678 to €34,267
- Cash -€2,349
down €2,349 (-6.2%), from €38,046 to €35,696
mainly Contributions, distributions and other (-€77,513) and Deferred charges and accrued income (-€7,589)
- Receivables within one year -€1,267
no longer reported in 2025 (was €1,267)
- Tangible fixed assets -€755
down €755 (-25.7%), from €2,943 to €2,188
- Other debts +€15,061
up €15,061 (+30.7%), from €48,980 to €64,041
- Contributions -€15,000
down €15,000 (-80.6%), from €18,600 to €3,600
- Tax, wage and social debts +€3,262
new in 2025: €3,262
- Gross operating margin +€21,031
up €21,031 (+34.9%), from €60,267 to €81,298
- Taxes +€4,529
up €4,529 (+35.6%), from €12,733 to €17,262
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,933 | €72,151 | +€3,218 | +4.7% |
| Fixed assets | 21/28 | €2,943 | €2,188 | -€755 | -25.7% |
| Tangible fixed assets | 22/27 | €2,943 | €2,188 | -€755 | -25.7% |
| Furniture and vehicles | 24 | €2,943 | €2,188 | -€755 | -25.7% |
| Current assets | 29/58 | €65,990 | €69,963 | +€3,973 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,267 | - | -€1,267 | |
| Other amounts receivable | 41 | €1,267 | - | -€1,267 | |
| Cash at bank and in hand | 54/58 | €38,046 | €35,696 | -€2,349 | -6.2% |
| Deferred charges and accrued income | 490/1 | €26,678 | €34,267 | +€7,589 | +28.4% |
| Total equity and liabilities | 10/49 | €68,933 | €72,151 | +€3,218 | +4.7% |
| Equity | 10/15 | €18,600 | €3,600 | -€15,000 | -80.6% |
| Contributions | 10/11 | €18,600 | €3,600 | -€15,000 | -80.6% |
| Amounts payable | 17/49 | €50,333 | €68,551 | +€18,218 | +36.2% |
| Amounts payable within one year | 42/48 | €49,238 | €67,593 | +€18,355 | +37.3% |
| Trade debts | 44 | €258 | €290 | +€32 | +12.4% |
| Suppliers | 440/4 | €258 | €290 | +€32 | +12.4% |
| Taxes, remuneration and social security | 45 | - | €3,262 | +€3,262 | |
| Taxes | 450/3 | - | €3,262 | +€3,262 | |
| Other amounts payable | 47/48 | €48,980 | €64,041 | +€15,061 | +30.7% |
| Accrued charges and deferred income | 492/3 | €1,095 | €958 | -€137 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €755 | = | 0.0% |
| Other operating charges | 640/8 | €753 | €652 | -€102 | -13.5% |
| Gross operating margin | 9900 | €60,267 | €81,298 | +€21,031 | +34.9% |
| Operating profit (loss) | 9901 | €58,759 | €79,891 | +€21,132 | +36.0% |
| Financial charges | 65/66B | €152 | €116 | -€36 | -23.7% |
| Recurring financial charges | 65 | €152 | €116 | -€36 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €58,607 | €79,775 | +€21,168 | +36.1% |
| Income taxes | 67/77 | €12,733 | €17,262 | +€4,529 | +35.6% |
| Profit (loss) for the period | 9904 | €45,874 | €62,513 | +€16,639 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,874 | €62,513 | +€16,639 | +36.3% |
Next steps
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 2 November 2026 via checked.be.