MAISON 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.
MAISON PARMENTIER
Largest movements
- Cash -€60,019
down €60,019 (-46.2%), from €129,817 to €69,798
mainly Contributions, distributions and other (-€110,000) and Debts after one year (-€25,641)
- Current investments -€48,986
down €48,986 (-19.1%), from €256,140 to €207,154
- Tangible fixed assets -€34,151
down €34,151 (-11.4%), from €300,295 to €266,144
of which Land and buildings: -€17,123
- Stocks and contracts -€31,713
down €31,713 (-20.6%), from €153,698 to €121,985
- Receivables within one year +€20,293
up €20,293 (+66.3%), from €30,613 to €50,906
of which Trade receivables: +€33,516
- Reserves -€110,000
down €110,000 (-49.8%), from €220,683 to €110,683
of which Distributable reserves: -€110,000
- Other debts +€32,883
up €32,883 (+41.8%), from €78,666 to €111,549
- Debts after one year -€25,641
down €25,641 (-12.9%), from €199,115 to €173,474
- Tax, wage and social debts -€21,836
down €21,836 (-63.2%), from €34,545 to €12,709
of which Taxes: -€15,685
- Profit (loss) carried forward -€12,631
down €12,631 (-5.0%), from €252,020 to €239,389
- Depreciation -€12,560
down €12,560 (-39.6%), from €31,745 to €19,185
- Financial charges +€4,015
up €4,015 (+29.7%), from €13,525 to €17,540
- Gross operating margin -€3,874
down €3,874 (-11.2%), from €34,456 to €30,582
- Financial income -€2,421
down €2,421 (-39.1%), from €6,190 to €3,769
- Staff costs -€532
no longer reported in 2025 (was €532)
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 | €881,042 | €723,690 | -€157,351 | -17.9% |
| Fixed assets | 21/28 | €302,897 | €266,684 | -€36,213 | -12.0% |
| Intangible fixed assets | 21 | €2,062 | - | -€2,062 | |
| Tangible fixed assets | 22/27 | €300,295 | €266,144 | -€34,151 | -11.4% |
| Land and buildings | 22 | €283,267 | €266,144 | -€17,123 | -6.0% |
| Furniture and vehicles | 24 | €17,028 | - | -€17,028 | |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €578,145 | €457,007 | -€121,138 | -21.0% |
| Stocks and contracts in progress | 3 | €153,698 | €121,985 | -€31,713 | -20.6% |
| Stocks | 30/36 | €153,698 | €121,985 | -€31,713 | -20.6% |
| Amounts receivable within one year | 40/41 | €30,613 | €50,906 | +€20,293 | +66.3% |
| Trade receivables | 40 | €1,377 | €34,894 | +€33,516 | +2,433% |
| Other amounts receivable | 41 | €29,235 | €16,012 | -€13,223 | -45.2% |
| Current investments | 50/53 | €256,140 | €207,154 | -€48,986 | -19.1% |
| Cash at bank and in hand | 54/58 | €129,817 | €69,798 | -€60,019 | -46.2% |
| Deferred charges and accrued income | 490/1 | €7,877 | €7,164 | -€713 | -9.1% |
| Total equity and liabilities | 10/49 | €881,042 | €723,690 | -€157,351 | -17.9% |
| Equity | 10/15 | €478,953 | €356,322 | -€122,631 | -25.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €220,683 | €110,683 | -€110,000 | -49.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €218,828 | €108,828 | -€110,000 | -50.3% |
| Profit (loss) carried forward | 14 | €252,020 | €239,389 | -€12,631 | -5.0% |
| Amounts payable | 17/49 | €402,088 | €367,368 | -€34,720 | -8.6% |
| Amounts payable after more than one year | 17 | €199,115 | €173,474 | -€25,641 | -12.9% |
| Financial debts | 170/4 | €199,115 | €173,474 | -€25,641 | -12.9% |
| Amounts payable within one year | 42/48 | €202,974 | €193,895 | -€9,079 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €34,595 | €25,641 | -€8,954 | -25.9% |
| Trade debts | 44 | €55,168 | €43,996 | -€11,172 | -20.3% |
| Suppliers | 440/4 | €55,168 | €43,996 | -€11,172 | -20.3% |
| Taxes, remuneration and social security | 45 | €34,545 | €12,709 | -€21,836 | -63.2% |
| Taxes | 450/3 | €28,394 | €12,709 | -€15,685 | -55.2% |
| Remuneration and social security | 454/9 | €6,151 | - | -€6,151 | |
| Other amounts payable | 47/48 | €78,666 | €111,549 | +€32,883 | +41.8% |
| Non-recurring operating income | 76A | €6,722 | €18 | -€6,704 | -99.7% |
| Remuneration, social security and pensions | 62 | €532 | - | -€532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,745 | €19,185 | -€12,560 | -39.6% |
| Other operating charges | 640/8 | €1,589 | €1,345 | -€244 | -15.3% |
| Non-recurring operating charges | 66A | - | €7,949 | +€7,949 | |
| Gross operating margin | 9900 | €34,456 | €30,582 | -€3,874 | -11.2% |
| Operating profit (loss) | 9901 | €589 | €2,101 | +€1,512 | +257% |
| Financial income | 75/76B | €6,190 | €3,769 | -€2,421 | -39.1% |
| Recurring financial income | 75 | €6,190 | €3,769 | -€2,421 | -39.1% |
| Financial charges | 65/66B | €13,525 | €17,540 | +€4,015 | +29.7% |
| Recurring financial charges | 65 | €13,525 | €17,540 | +€4,015 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,746 | -€11,670 | -€4,924 | -73.0% |
| Income taxes | 67/77 | €507 | €961 | +€454 | +89.5% |
| Profit (loss) for the period | 9904 | -€7,253 | -€12,631 | -€5,378 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,253 | -€12,631 | -€5,378 | -74.2% |
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 21 October 2026 via checked.be.