ELECTRO PARMENTIER: what changed
Two fiscal 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.
ELECTRO PARMENTIER
Largest movements
- Tangible fixed assets -€5,397
down €5,397 (-60.5%), from €8,920 to €3,524
- Reserves -€10,000
down €10,000 (-4.2%), from €240,800 to €230,800
- Other debts +€3,232
up €3,232 (+448.6%), from €721 to €3,952
- Gross operating margin +€2,290
up €2,290 (+25.8%), from -€8,877 to -€6,587
- Depreciation +€419
up €419 (+8.4%), from €4,978 to €5,397
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.
Cash bridge derived
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 | €263,854 | €258,448 | -€5,406 | -2.0% |
| Fixed assets | 21/28 | €8,920 | €3,524 | -€5,397 | -60.5% |
| Tangible fixed assets | 22/27 | €8,920 | €3,524 | -€5,397 | -60.5% |
| Furniture and vehicles | 24 | €8,920 | €3,524 | -€5,397 | -60.5% |
| Current assets | 29/58 | €254,934 | €254,925 | -€9 | 0.0% |
| Amounts receivable after more than one year | 29 | €226,750 | €226,750 | = | 0.0% |
| Other amounts receivable | 291 | €226,750 | €226,750 | = | 0.0% |
| Stocks and contracts in progress | 3 | €19,722 | €17,447 | -€2,275 | -11.5% |
| Stocks | 30/36 | €19,722 | €17,447 | -€2,275 | -11.5% |
| Amounts receivable within one year | 40/41 | €1,819 | €3,222 | +€1,404 | +77.2% |
| Trade receivables | 40 | €1,819 | €3,222 | +€1,404 | +77.2% |
| Cash at bank and in hand | 54/58 | €4,659 | €5,521 | +€862 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,984 | €1,984 | = | 0.0% |
| Total equity and liabilities | 10/49 | €263,854 | €258,448 | -€5,406 | -2.0% |
| Equity | 10/15 | €261,806 | €253,047 | -€8,760 | -3.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €240,800 | €230,800 | -€10,000 | -4.2% |
| Distributable reserves | 133 | €240,800 | €230,800 | -€10,000 | -4.2% |
| Profit (loss) carried forward | 14 | €1,006 | €2,247 | +€1,240 | +123.3% |
| Amounts payable | 17/49 | €2,048 | €5,402 | +€3,354 | +163.8% |
| Amounts payable within one year | 42/48 | €2,048 | €5,402 | +€3,354 | +163.8% |
| Trade debts | 44 | €1,085 | €830 | -€255 | -23.5% |
| Suppliers | 440/4 | €1,085 | €830 | -€255 | -23.5% |
| Taxes, remuneration and social security | 45 | €242 | €619 | +€377 | +155.6% |
| Taxes | 450/3 | €242 | €619 | +€377 | +155.6% |
| Other amounts payable | 47/48 | €721 | €3,952 | +€3,232 | +448.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,978 | €5,397 | +€419 | +8.4% |
| Other operating charges | 640/8 | €717 | €729 | +€12 | +1.7% |
| Gross operating margin | 9900 | -€8,877 | -€6,587 | +€2,290 | +25.8% |
| Operating profit (loss) | 9901 | -€14,572 | -€12,713 | +€1,859 | +12.8% |
| Financial income | 75/76B | €3,968 | €3,980 | +€12 | +0.3% |
| Recurring financial income | 75 | €3,968 | €3,980 | +€12 | +0.3% |
| Financial charges | 65/66B | €32 | €27 | -€5 | -14.9% |
| Recurring financial charges | 65 | €32 | €27 | -€5 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,635 | -€8,760 | +€1,876 | +17.6% |
| Profit (loss) for the period | 9904 | -€10,635 | -€8,760 | +€1,876 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,635 | -€8,760 | +€1,876 | +17.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.