Le Cercle 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.
Le Cercle Parmentier
Largest movements
- Cash +€75,457
up €75,457 (+21.6%), from €348,868 to €424,324
mainly Provisions (+€55,000) and Depreciation (+€47,336)
- Receivables within one year -€21,432
down €21,432 (-9.7%), from €220,816 to €199,385
- Provisions +€55,000
new in 2026: €55,000
- Profit (loss) carried forward +€37,315
up €37,315 (+10.3%), from €363,688 to €401,003
- Debts within one year -€36,178
down €36,178 (-12.4%), from €291,456 to €255,278
of which Trade debts: -€45,031
- Staff costs -€41,343
down €41,343 (-3.1%), from €1.3m to €1.3m
- Other operating charges +€33,753
up €33,753 (+918%), from €3,678 to €37,431
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 | €778,435 | €835,802 | +€57,367 | +7.4% |
| Fixed assets | 21/28 | €191,032 | €195,553 | +€4,521 | +2.4% |
| Intangible fixed assets | 21 | €7,640 | €5,990 | -€1,650 | -21.6% |
| Tangible fixed assets | 22/27 | €183,393 | €189,563 | +€6,171 | +3.4% |
| Land and buildings | 22 | €31,821 | €52,744 | +€20,923 | +65.8% |
| Plant, machinery and equipment | 23 | €5,011 | €4,691 | -€320 | -6.4% |
| Furniture and vehicles | 24 | €68,765 | €70,026 | +€1,261 | +1.8% |
| Other tangible fixed assets | 26 | €77,796 | €62,102 | -€15,694 | -20.2% |
| Current assets | 29/58 | €587,403 | €640,249 | +€52,846 | +9.0% |
| Stocks and contracts in progress | 3 | €14,997 | €14,997 | = | 0.0% |
| Stocks | 30/36 | €14,997 | €14,997 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,816 | €199,385 | -€21,432 | -9.7% |
| Trade receivables | 40 | €220,816 | €199,385 | -€21,432 | -9.7% |
| Cash at bank and in hand | 54/58 | €348,868 | €424,324 | +€75,457 | +21.6% |
| Deferred charges and accrued income | 490/1 | €2,722 | €1,543 | -€1,179 | -43.3% |
| Total equity and liabilities | 10/49 | €778,435 | €835,802 | +€57,367 | +7.4% |
| Equity | 10/15 | €363,688 | €401,003 | +€37,315 | +10.3% |
| Profit (loss) carried forward | 14 | €363,688 | €401,003 | +€37,315 | +10.3% |
| Provisions and deferred taxes | 16 | - | €55,000 | +€55,000 | |
| Provisions for liabilities and charges | 160/5 | - | €55,000 | +€55,000 | |
| Environmental obligations | 163 | - | €55,000 | +€55,000 | |
| Amounts payable | 17/49 | €414,747 | €379,800 | -€34,948 | -8.4% |
| Amounts payable within one year | 42/48 | €291,456 | €255,278 | -€36,178 | -12.4% |
| Trade debts | 44 | €174,702 | €129,671 | -€45,031 | -25.8% |
| Suppliers | 440/4 | €174,702 | €129,671 | -€45,031 | -25.8% |
| Taxes, remuneration and social security | 45 | €116,754 | €125,106 | +€8,352 | +7.2% |
| Taxes | 450/3 | €7,115 | €6,836 | -€279 | -3.9% |
| Remuneration and social security | 454/9 | €109,639 | €118,270 | +€8,631 | +7.9% |
| Accrued charges and deferred income | 492/3 | €123,292 | €124,522 | +€1,231 | +1.0% |
| Remuneration, social security and pensions | 62 | €1,317,552 | €1,276,209 | -€41,343 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,653 | €47,336 | +€683 | +1.5% |
| Other operating charges | 640/8 | €3,678 | €37,431 | +€33,753 | +918% |
| Gross operating margin | 9900 | €1,398,220 | €1,397,649 | -€571 | 0.0% |
| Operating profit (loss) | 9901 | €30,337 | €36,673 | +€6,335 | +20.9% |
| Financial income | 75/76B | €2,234 | €1,617 | -€618 | -27.6% |
| Recurring financial income | 75 | €2,234 | €1,617 | -€618 | -27.6% |
| Financial charges | 65/66B | €841 | €641 | -€199 | -23.7% |
| Recurring financial charges | 65 | €841 | €641 | -€199 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €31,731 | €37,648 | +€5,917 | +18.6% |
| Income taxes | 67/77 | - | €333 | +€333 | |
| Profit (loss) for the period | 9904 | €31,731 | €37,315 | +€5,584 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,731 | €37,315 | +€5,584 | +17.6% |
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 29 October 2026 via checked.be.