KINE - PARMENTIER: what changed
KINE - PARMENTIER
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-100%), from €30,000 to €0
- Tangible fixed assets -€19,749
down €19,749 (-10.1%), from €194,611 to €174,862
of which Land and buildings: -€13,456
- Cash -€7,614
down €7,614 (-7.9%), from €95,865 to €88,251
mainly Contributions, distributions and other (-€64,773) and Debts after one year (-€18,284)
- Receivables within one year +€5,983
up €5,983 (+71.3%), from €8,388 to €14,372
- Contributions -€18,600
down €18,600 (-100%), from €18,600 to €0
- Debts after one year -€18,284
down €18,284 (-13.7%), from €133,749 to €115,465
- Reserves -€17,950
down €17,950 (-14.7%), from €122,200 to €104,250
of which Distributable reserves: -€17,950
- Other debts +€15,365
up €15,365 (+188%), from €8,167 to €23,532
- Trade debts -€10,051
down €10,051 (-71.6%), from €14,043 to €3,992
- Gross operating margin -€3,226
down €3,226 (-3.0%), from €108,827 to €105,601
- Depreciation +€2,640
up €2,640 (+4.7%), from €55,744 to €58,384
- Taxes -€1,888
down €1,888 (-13.9%), from €13,547 to €11,659
- Financial charges -€1,326
down €1,326 (-23.8%), from €5,575 to €4,248
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 | €328,988 | €277,612 | -€51,376 | -15.6% |
| Fixed assets | 21/28 | €224,611 | €174,862 | -€49,749 | -22.1% |
| Intangible fixed assets | 21 | €30,000 | €0 | -€30,000 | -100% |
| Tangible fixed assets | 22/27 | €194,611 | €174,862 | -€19,749 | -10.1% |
| Land and buildings | 22 | €157,137 | €143,681 | -€13,456 | -8.6% |
| Plant, machinery and equipment | 23 | €12,073 | €10,365 | -€1,708 | -14.1% |
| Furniture and vehicles | 24 | €25,401 | €20,815 | -€4,586 | -18.1% |
| Current assets | 29/58 | €104,377 | €102,751 | -€1,626 | -1.6% |
| Amounts receivable within one year | 40/41 | €8,388 | €14,372 | +€5,983 | +71.3% |
| Trade receivables | 40 | €8,388 | €14,372 | +€5,983 | +71.3% |
| Cash at bank and in hand | 54/58 | €95,865 | €88,251 | -€7,614 | -7.9% |
| Deferred charges and accrued income | 490/1 | €123 | €128 | +€4 | +3.5% |
| Total equity and liabilities | 10/49 | €328,988 | €277,612 | -€51,376 | -15.6% |
| Equity | 10/15 | €141,251 | €104,703 | -€36,548 | -25.9% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100% |
| Reserves | 13 | €122,200 | €104,250 | -€17,950 | -14.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €122,200 | €104,250 | -€17,950 | -14.7% |
| Profit (loss) carried forward | 14 | €451 | €453 | +€2 | +0.5% |
| Amounts payable | 17/49 | €187,737 | €172,909 | -€14,828 | -7.9% |
| Amounts payable after more than one year | 17 | €133,749 | €115,465 | -€18,284 | -13.7% |
| Financial debts | 170/4 | €133,749 | €115,465 | -€18,284 | -13.7% |
| Amounts payable within one year | 42/48 | €53,763 | €57,444 | +€3,681 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €17,975 | €18,284 | +€309 | +1.7% |
| Trade debts | 44 | €14,043 | €3,992 | -€10,051 | -71.6% |
| Suppliers | 440/4 | €14,043 | €3,992 | -€10,051 | -71.6% |
| Taxes, remuneration and social security | 45 | €13,578 | €11,636 | -€1,942 | -14.3% |
| Taxes | 450/3 | €13,578 | €11,636 | -€1,942 | -14.3% |
| Other amounts payable | 47/48 | €8,167 | €23,532 | +€15,365 | +188% |
| Accrued charges and deferred income | 492/3 | €226 | €0 | -€226 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,744 | €58,384 | +€2,640 | +4.7% |
| Other operating charges | 640/8 | €3,778 | €3,893 | +€114 | +3.0% |
| Gross operating margin | 9900 | €108,827 | €105,601 | -€3,226 | -3.0% |
| Operating profit (loss) | 9901 | €49,305 | €43,324 | -€5,980 | -12.1% |
| Financial income | 75/76B | €257 | €808 | +€551 | +214% |
| Recurring financial income | 75 | €257 | €808 | +€551 | +214% |
| Financial charges | 65/66B | €5,575 | €4,248 | -€1,326 | -23.8% |
| Recurring financial charges | 65 | €5,575 | €4,248 | -€1,326 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €43,987 | €39,884 | -€4,103 | -9.3% |
| Income taxes | 67/77 | €13,547 | €11,659 | -€1,888 | -13.9% |
| Profit (loss) for the period | 9904 | €30,440 | €28,225 | -€2,215 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,440 | €28,225 | -€2,215 | -7.3% |
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 7 November 2026 via checked.be.