FROMAGERIE 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.
FROMAGERIE PARMENTIER
Largest movements
- Tangible fixed assets +€44,714
up €44,714 (+75.0%), from €59,654 to €104,368
of which Furniture and vehicles: +€44,888
- Intangible fixed assets -€19,000
down €19,000 (-14.3%), from €133,000 to €114,000
- Cash +€18,992
up €18,992 (+32.5%), from €58,423 to €77,415
mainly Trade debts (+€49,407) and Depreciation (+€47,504)
- Receivables within one year -€8,033
down €8,033 (-48.7%), from €16,489 to €8,457
of which Trade receivables: -€4,088
- Stocks and contracts +€6,144
up €6,144 (+11.3%), from €54,147 to €60,291
- Trade debts +€49,407
up €49,407 (+175%), from €28,175 to €77,581
- Reserves +€31,000
up €31,000 (+206%), from €15,084 to €46,084
- Debts after one year -€23,742
down €23,742 (-20.8%), from €114,041 to €90,299
- Other debts -€11,054
down €11,054 (-14.9%), from €73,994 to €62,940
- Tax, wage and social debts -€9,050
down €9,050 (-47.2%), from €19,188 to €10,138
of which Remuneration and social security: -€5,339
- Staff costs -€31,560
down €31,560 (-43.7%), from €72,164 to €40,604
- Taxes +€5,005
up €5,005 (+58.0%), from €8,634 to €13,638
- Depreciation +€4,805
up €4,805 (+11.3%), from €42,700 to €47,504
- Gross operating margin -€4,117
down €4,117 (-2.8%), from €148,002 to €143,885
- Other operating charges +€3,477
up €3,477 (+59.0%), from €5,897 to €9,374
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,612 | €367,746 | +€40,134 | +12.3% |
| Fixed assets | 21/28 | €192,834 | €218,548 | +€25,714 | +13.3% |
| Intangible fixed assets | 21 | €133,000 | €114,000 | -€19,000 | -14.3% |
| Tangible fixed assets | 22/27 | €59,654 | €104,368 | +€44,714 | +75.0% |
| Plant, machinery and equipment | 23 | €4,805 | €6,460 | +€1,654 | +34.4% |
| Furniture and vehicles | 24 | €30,423 | €75,311 | +€44,888 | +148% |
| Other tangible fixed assets | 26 | €24,425 | €22,597 | -€1,828 | -7.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €134,778 | €149,198 | +€14,420 | +10.7% |
| Stocks and contracts in progress | 3 | €54,147 | €60,291 | +€6,144 | +11.3% |
| Stocks | 30/36 | €54,147 | €60,291 | +€6,144 | +11.3% |
| Amounts receivable within one year | 40/41 | €16,489 | €8,457 | -€8,033 | -48.7% |
| Trade receivables | 40 | €9,584 | €5,496 | -€4,088 | -42.7% |
| Other amounts receivable | 41 | €6,905 | €2,961 | -€3,944 | -57.1% |
| Cash at bank and in hand | 54/58 | €58,423 | €77,415 | +€18,992 | +32.5% |
| Deferred charges and accrued income | 490/1 | €5,719 | €3,035 | -€2,684 | -46.9% |
| Total equity and liabilities | 10/49 | €327,612 | €367,746 | +€40,134 | +12.3% |
| Equity | 10/15 | €52,625 | €83,701 | +€31,075 | +59.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,084 | €46,084 | +€31,000 | +206% |
| Distributable reserves | 133 | €15,084 | €46,084 | +€31,000 | +206% |
| Profit (loss) carried forward | 14 | €17,541 | €17,617 | +€75 | +0.4% |
| Amounts payable | 17/49 | €274,987 | €284,045 | +€9,058 | +3.3% |
| Amounts payable after more than one year | 17 | €114,041 | €90,299 | -€23,742 | -20.8% |
| Financial debts | 170/4 | €114,041 | €90,299 | -€23,742 | -20.8% |
| Amounts payable within one year | 42/48 | €160,446 | €193,726 | +€33,280 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €39,089 | €43,066 | +€3,977 | +10.2% |
| Trade debts | 44 | €28,175 | €77,581 | +€49,407 | +175% |
| Suppliers | 440/4 | €28,175 | €77,581 | +€49,407 | +175% |
| Taxes, remuneration and social security | 45 | €19,188 | €10,138 | -€9,050 | -47.2% |
| Taxes | 450/3 | €10,292 | €6,581 | -€3,711 | -36.1% |
| Remuneration and social security | 454/9 | €8,896 | €3,557 | -€5,339 | -60.0% |
| Other amounts payable | 47/48 | €73,994 | €62,940 | -€11,054 | -14.9% |
| Accrued charges and deferred income | 492/3 | €500 | €21 | -€479 | -95.8% |
| Remuneration, social security and pensions | 62 | €72,164 | €40,604 | -€31,560 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,700 | €47,504 | +€4,805 | +11.3% |
| Other operating charges | 640/8 | €5,897 | €9,374 | +€3,477 | +59.0% |
| Gross operating margin | 9900 | €148,002 | €143,885 | -€4,117 | -2.8% |
| Operating profit (loss) | 9901 | €27,242 | €46,404 | +€19,162 | +70.3% |
| Financial income | 75/76B | €375 | €2,382 | +€2,007 | +536% |
| Recurring financial income | 75 | €375 | €2,382 | +€2,007 | +536% |
| Financial charges | 65/66B | €3,899 | €4,072 | +€173 | +4.4% |
| Recurring financial charges | 65 | €3,899 | €4,072 | +€173 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €23,718 | €44,714 | +€20,996 | +88.5% |
| Income taxes | 67/77 | €8,634 | €13,638 | +€5,005 | +58.0% |
| Profit (loss) for the period | 9904 | €15,084 | €31,075 | +€15,991 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €15,084 | €31,075 | +€15,991 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.