IMMO PARFUMEX: 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.
IMMO PARFUMEX
Largest movements
- Tangible fixed assets -€15,765
down €15,765 (-10.0%), from €156,893 to €141,128
of which Land and buildings: -€14,625
- Cash +€3,954
up €3,954 (+175%), from €2,258 to €6,212
mainly Depreciation (+€15,765) and Trade debts (+€5,757)
- Deferred charges and accrued income -€3,915
down €3,915 (-22.9%), from €17,084 to €13,169
- Debts after one year -€20,138
down €20,138 (-14.3%), from €140,969 to €120,830
- Trade debts +€5,757
up €5,757 (+58.0%), from €9,931 to €15,688
- Gross operating margin -€3,757
down €3,757 (-10.0%), from €37,676 to €33,919
- Depreciation -€791
down €791 (-4.8%), from €16,556 to €15,765
- Other operating charges +€470
up €470 (+3.1%), from €15,010 to €15,480
- Financial charges -€470
down €470 (-10.4%), from €4,512 to €4,041
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 | €208,692 | €192,966 | -€15,726 | -7.5% |
| Fixed assets | 21/28 | €156,893 | €141,128 | -€15,765 | -10.0% |
| Tangible fixed assets | 22/27 | €156,893 | €141,128 | -€15,765 | -10.0% |
| Land and buildings | 22 | €154,832 | €140,207 | -€14,625 | -9.4% |
| Plant, machinery and equipment | 23 | €2,061 | €921 | -€1,140 | -55.3% |
| Current assets | 29/58 | €51,799 | €51,838 | +€39 | +0.1% |
| Amounts receivable within one year | 40/41 | €32,457 | €32,457 | = | 0.0% |
| Other amounts receivable | 41 | €32,457 | €32,457 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,258 | €6,212 | +€3,954 | +175% |
| Deferred charges and accrued income | 490/1 | €17,084 | €13,169 | -€3,915 | -22.9% |
| Total equity and liabilities | 10/49 | €208,692 | €192,966 | -€15,726 | -7.5% |
| Equity | 10/15 | €14,598 | €13,253 | -€1,345 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,862 | -€7,207 | -€1,345 | -22.9% |
| Amounts payable | 17/49 | €194,095 | €179,713 | -€14,381 | -7.4% |
| Amounts payable after more than one year | 17 | €140,969 | €120,830 | -€20,138 | -14.3% |
| Financial debts | 170/4 | €140,969 | €120,830 | -€20,138 | -14.3% |
| Amounts payable within one year | 42/48 | €53,126 | €58,883 | +€5,757 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €20,138 | €20,138 | = | 0.0% |
| Trade debts | 44 | €9,931 | €15,688 | +€5,757 | +58.0% |
| Suppliers | 440/4 | €9,931 | €15,688 | +€5,757 | +58.0% |
| Other amounts payable | 47/48 | €23,057 | €23,057 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,556 | €15,765 | -€791 | -4.8% |
| Other operating charges | 640/8 | €15,010 | €15,480 | +€470 | +3.1% |
| Non-recurring operating charges | 66A | €134 | - | -€134 | |
| Gross operating margin | 9900 | €37,676 | €33,919 | -€3,757 | -10.0% |
| Operating profit (loss) | 9901 | €5,976 | €2,674 | -€3,302 | -55.3% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €4,512 | €4,041 | -€470 | -10.4% |
| Recurring financial charges | 65 | €4,512 | €4,041 | -€470 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €1,464 | -€1,345 | -€2,809 | |
| Income taxes | 67/77 | €340 | - | -€340 | |
| Profit (loss) for the period | 9904 | €1,124 | -€1,345 | -€2,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,124 | -€1,345 | -€2,469 |
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 17 October 2026 via checked.be.