Laëtitia PARMENTIER: what changed
Laëtitia PARMENTIER
Largest movements
- Cash -€16,936
down €16,936 (-76.7%), from €22,076 to €5,140
mainly Net result for the year (-€28,498) and Tax, wage and social debts (-€2,064)
- Receivables within one year -€10,483
down €10,483 (-82.8%), from €12,659 to €2,176
of which Trade receivables: -€6,966
- Deferred charges and accrued income +€2,024
up €2,024 (+122%), from €1,653 to €3,677
- Financial fixed assets -€1,283
down €1,283 (-4.7%), from €27,572 to €26,289
- Profit (loss) carried forward -€28,498
down €28,498 (-94.7%), from €30,091 to €1,594
- Tax, wage and social debts -€2,064
down €2,064 (-7.8%), from €26,493 to €24,429
of which Taxes: -€3,258
- Trade debts +€2,018
up €2,018 (+80.9%), from €2,494 to €4,512
- Other debts +€1,866
up €1,866 (+64.7%), from €2,882 to €4,747
- Gross operating margin -€27,915
down €27,915 (-19.9%), from €140,308 to €112,392
- Staff costs +€6,362
up €6,362 (+4.9%), from €129,367 to €135,729
- Taxes -€1,434
down €1,434 (-85.5%), from €1,678 to €244
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 | €63,960 | €37,282 | -€26,678 | -41.7% |
| Fixed assets | 21/28 | €27,572 | €26,289 | -€1,283 | -4.7% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €27,572 | €26,289 | -€1,283 | -4.7% |
| Current assets | 29/58 | €36,388 | €10,993 | -€25,395 | -69.8% |
| Amounts receivable within one year | 40/41 | €12,659 | €2,176 | -€10,483 | -82.8% |
| Trade receivables | 40 | €9,142 | €2,176 | -€6,966 | -76.2% |
| Other amounts receivable | 41 | €3,517 | €0 | -€3,517 | -100% |
| Cash at bank and in hand | 54/58 | €22,076 | €5,140 | -€16,936 | -76.7% |
| Deferred charges and accrued income | 490/1 | €1,653 | €3,677 | +€2,024 | +122% |
| Total equity and liabilities | 10/49 | €63,960 | €37,282 | -€26,678 | -41.7% |
| Equity | 10/15 | €32,091 | €3,594 | -€28,498 | -88.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,091 | €1,594 | -€28,498 | -94.7% |
| Amounts payable | 17/49 | €31,869 | €33,689 | +€1,820 | +5.7% |
| Amounts payable within one year | 42/48 | €31,869 | €33,689 | +€1,820 | +5.7% |
| Trade debts | 44 | €2,494 | €4,512 | +€2,018 | +80.9% |
| Suppliers | 440/4 | €2,494 | €4,512 | +€2,018 | +80.9% |
| Taxes, remuneration and social security | 45 | €26,493 | €24,429 | -€2,064 | -7.8% |
| Taxes | 450/3 | €12,205 | €8,948 | -€3,258 | -26.7% |
| Remuneration and social security | 454/9 | €14,288 | €15,482 | +€1,194 | +8.4% |
| Other amounts payable | 47/48 | €2,882 | €4,747 | +€1,866 | +64.7% |
| Remuneration, social security and pensions | 62 | €129,367 | €135,729 | +€6,362 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €0 | -€377 | -100% |
| Other operating charges | 640/8 | €3,489 | €4,029 | +€540 | +15.5% |
| Gross operating margin | 9900 | €140,308 | €112,392 | -€27,915 | -19.9% |
| Operating profit (loss) | 9901 | €7,075 | -€27,366 | -€34,441 | |
| Financial income | 75/76B | €0 | €11 | +€11 | |
| Recurring financial income | 75 | €0 | €11 | +€11 | |
| Financial charges | 65/66B | €1,083 | €898 | -€185 | -17.1% |
| Recurring financial charges | 65 | €1,083 | €898 | -€185 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €5,992 | -€28,254 | -€34,245 | |
| Income taxes | 67/77 | €1,678 | €244 | -€1,434 | -85.5% |
| Profit (loss) for the period | 9904 | €4,313 | -€28,498 | -€32,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,313 | -€28,498 | -€32,811 |
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.