Parfimo: what changed
Two fiscal 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.
Parfimo
Largest movements
- Receivables within one year -€728,822
down €728,822 (-97.3%), from €748,758 to €19,936
of which Trade receivables: -€736,172
- Cash +€180,980
up €180,980 (+108.5%), from €166,749 to €347,729
mainly Receivables within one year (+€728,822) and Net result for the year (+€427,950)
- Short-term financial debts -€500,000
no longer reported in 2024 (was €500,000)
- Other debts -€188,332
down €188,332 (-4.4%), from €4.3m to €4.1m
- Advances received +€90,500
new in 2024: €90,500
- Gross operating margin -€824,165
down €824,165 (-56.4%), from €1.5m to €638,348
- Taxes -€197,724
down €197,724 (-58.1%), from €340,374 to €142,650
- Financial charges -€29,706
down €29,706 (-41.8%), from €71,093 to €41,386
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,866,510 | €8,265,747 | -€600,763 | -6.8% |
| Fixed assets | 21/28 | €556,303 | €532,942 | -€23,361 | -4.2% |
| Tangible fixed assets | 22/27 | €556,303 | €532,942 | -€23,361 | -4.2% |
| Other tangible fixed assets | 26 | €556,303 | €532,942 | -€23,361 | -4.2% |
| Current assets | 29/58 | €8,310,207 | €7,732,805 | -€577,402 | -6.9% |
| Stocks and contracts in progress | 3 | €7,393,132 | €7,363,727 | -€29,405 | -0.4% |
| Stocks | 30/36 | €7,393,132 | €7,363,727 | -€29,405 | -0.4% |
| Amounts receivable within one year | 40/41 | €748,758 | €19,936 | -€728,822 | -97.3% |
| Trade receivables | 40 | €739,132 | €2,960 | -€736,172 | -99.6% |
| Other amounts receivable | 41 | €9,626 | €16,976 | +€7,350 | +76.4% |
| Cash at bank and in hand | 54/58 | €166,749 | €347,729 | +€180,980 | +108.5% |
| Deferred charges and accrued income | 490/1 | €1,569 | €1,414 | -€155 | -9.9% |
| Total equity and liabilities | 10/49 | €8,866,510 | €8,265,747 | -€600,763 | -6.8% |
| Equity | 10/15 | €4,097,799 | €4,099,532 | +€1,732 | 0.0% |
| Contributions | 10/11 | €1,447,698 | €1,447,698 | = | 0.0% |
| Capital | 10 | €1,447,698 | €1,447,698 | = | 0.0% |
| Issued capital | 100 | €1,447,698 | €1,447,698 | = | 0.0% |
| Reserves | 13 | €2,650,101 | €2,651,833 | +€1,732 | +0.1% |
| Non-distributable reserves | 130/1 | €144,800 | €144,800 | = | 0.0% |
| Legal reserve | 130 | €144,800 | €144,800 | = | 0.0% |
| Distributable reserves | 133 | €2,505,301 | €2,507,033 | +€1,732 | +0.1% |
| Amounts payable | 17/49 | €4,768,711 | €4,166,216 | -€602,496 | -12.6% |
| Amounts payable within one year | 42/48 | €4,753,552 | €4,156,828 | -€596,724 | -12.6% |
| Financial debts | 43 | €500,000 | - | -€500,000 | |
| Credit institutions | 430/8 | €500,000 | - | -€500,000 | |
| Trade debts | 44 | €186 | €1,293 | +€1,108 | +596.2% |
| Suppliers | 440/4 | €186 | €1,293 | +€1,108 | +596.2% |
| Advances received on contracts in progress | 46 | - | €90,500 | +€90,500 | |
| Other amounts payable | 47/48 | €4,253,366 | €4,065,035 | -€188,332 | -4.4% |
| Accrued charges and deferred income | 492/3 | €15,159 | €9,388 | -€5,772 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,372 | €23,361 | -€11 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,942 | - | -€4,942 | |
| Other operating charges | 640/8 | €1,401 | €2,999 | +€1,599 | +114.1% |
| Non-recurring operating charges | 66A | €210 | - | -€210 | |
| Gross operating margin | 9900 | €1,462,513 | €638,348 | -€824,165 | -56.4% |
| Operating profit (loss) | 9901 | €1,432,588 | €611,987 | -€820,602 | -57.3% |
| Financial charges | 65/66B | €71,093 | €41,386 | -€29,706 | -41.8% |
| Recurring financial charges | 65 | €71,093 | €41,386 | -€29,706 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €1,361,496 | €570,601 | -€790,895 | -58.1% |
| Income taxes | 67/77 | €340,374 | €142,650 | -€197,724 | -58.1% |
| Profit (loss) for the period | 9904 | €1,021,122 | €427,950 | -€593,171 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,021,122 | €427,950 | -€593,171 | -58.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.