Ets 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.
Ets Parmentier
Largest movements
- Stocks and contracts +€51,718
up €51,718 (+70.2%), from €73,620 to €125,338
- Receivables within one year -€29,678
down €29,678 (-18.5%), from €160,736 to €131,058
of which Trade receivables: -€40,825
- Cash +€21,702
up €21,702 (+10.2%), from €213,340 to €235,042
mainly Other debts (+€148,817) and Net result for the year (+€64,078)
- Tangible fixed assets -€11,245
down €11,245 (-37.4%), from €30,066 to €18,821
of which Plant, machinery and equipment: -€6,306
- Deferred charges and accrued income -€7,538
down €7,538 (-32.3%), from €23,323 to €15,785
- Other debts +€148,817
up €148,817 (+381%), from €39,011 to €187,828
- Debts after one year -€85,000
no longer reported in 2025 (was €85,000)
- Tax, wage and social debts -€39,856
down €39,856 (-72.9%), from €54,671 to €14,815
of which Taxes: -€41,332
- Gross operating margin +€79,988
up €79,988 (+26.7%), from €299,915 to €379,904
- Staff costs +€77,791
up €77,791 (+40.4%), from €192,389 to €270,180
- Taxes -€4,443
down €4,443 (-19.6%), from €22,679 to €18,236
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 | €501,238 | €526,044 | +€24,806 | +4.9% |
| Fixed assets | 21/28 | €30,219 | €18,821 | -€11,398 | -37.7% |
| Intangible fixed assets | 21 | €152 | - | -€152 | |
| Tangible fixed assets | 22/27 | €30,066 | €18,821 | -€11,245 | -37.4% |
| Land and buildings | 22 | €5,656 | €4,155 | -€1,501 | -26.5% |
| Plant, machinery and equipment | 23 | €8,375 | €2,069 | -€6,306 | -75.3% |
| Furniture and vehicles | 24 | €13,826 | €12,196 | -€1,630 | -11.8% |
| Other tangible fixed assets | 26 | €2,209 | €400 | -€1,809 | -81.9% |
| Current assets | 29/58 | €471,019 | €507,223 | +€36,204 | +7.7% |
| Stocks and contracts in progress | 3 | €73,620 | €125,338 | +€51,718 | +70.2% |
| Stocks | 30/36 | €73,620 | €125,338 | +€51,718 | +70.2% |
| Amounts receivable within one year | 40/41 | €160,736 | €131,058 | -€29,678 | -18.5% |
| Trade receivables | 40 | €144,377 | €103,552 | -€40,825 | -28.3% |
| Other amounts receivable | 41 | €16,359 | €27,505 | +€11,146 | +68.1% |
| Cash at bank and in hand | 54/58 | €213,340 | €235,042 | +€21,702 | +10.2% |
| Deferred charges and accrued income | 490/1 | €23,323 | €15,785 | -€7,538 | -32.3% |
| Total equity and liabilities | 10/49 | €501,238 | €526,044 | +€24,806 | +4.9% |
| Equity | 10/15 | €281,966 | €282,044 | +€78 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,500 | €162,500 | = | 0.0% |
| Distributable reserves | 133 | €162,500 | €162,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,466 | €114,544 | +€78 | +0.1% |
| Amounts payable | 17/49 | €219,272 | €244,000 | +€24,728 | +11.3% |
| Amounts payable after more than one year | 17 | €85,000 | - | -€85,000 | |
| Financial debts | 170/4 | €85,000 | - | -€85,000 | |
| Amounts payable within one year | 42/48 | €126,932 | €234,281 | +€107,349 | +84.6% |
| Trade debts | 44 | €33,249 | €31,638 | -€1,611 | -4.8% |
| Suppliers | 440/4 | €33,249 | €31,638 | -€1,611 | -4.8% |
| Taxes, remuneration and social security | 45 | €54,671 | €14,815 | -€39,856 | -72.9% |
| Taxes | 450/3 | €46,861 | €5,529 | -€41,332 | -88.2% |
| Remuneration and social security | 454/9 | €7,810 | €9,286 | +€1,476 | +18.9% |
| Other amounts payable | 47/48 | €39,011 | €187,828 | +€148,817 | +381% |
| Accrued charges and deferred income | 492/3 | €7,340 | €9,719 | +€2,379 | +32.4% |
| Remuneration, social security and pensions | 62 | €192,389 | €270,180 | +€77,791 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,387 | €19,312 | -€2,075 | -9.7% |
| Other operating charges | 640/8 | €1,373 | €1,394 | +€21 | +1.5% |
| Gross operating margin | 9900 | €299,915 | €379,904 | +€79,988 | +26.7% |
| Operating profit (loss) | 9901 | €84,766 | €89,017 | +€4,251 | +5.0% |
| Financial income | 75/76B | €22 | €85 | +€63 | +291% |
| Recurring financial income | 75 | €22 | €85 | +€63 | +291% |
| Financial charges | 65/66B | €4,751 | €6,789 | +€2,038 | +42.9% |
| Recurring financial charges | 65 | €4,751 | €6,289 | +€1,538 | +32.4% |
| Non-recurring financial charges | 66B | - | €500 | +€500 | |
| Profit (loss) for the period before taxes | 9903 | €80,037 | €82,313 | +€2,276 | +2.8% |
| Income taxes | 67/77 | €22,679 | €18,236 | -€4,443 | -19.6% |
| Profit (loss) for the period | 9904 | €57,358 | €64,078 | +€6,719 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,358 | €64,078 | +€6,719 | +11.7% |
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 22 October 2026 via checked.be.