PARFULUX: 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.
PARFULUX
Largest movements
- Receivables within one year -€632,941
down €632,941 (-21.5%), from €2.9m to €2.3m
of which Trade receivables: -€631,355
- Tangible fixed assets -€138,998
down €138,998 (-15.0%), from €929,108 to €790,109
of which Furniture and vehicles: -€71,269
- Trade debts -€743,010
down €743,010 (-32.2%), from €2.3m to €1.6m
- Short-term financial debts -€94,342
no longer reported in 2025 (was €94,342)
- Tax, wage and social debts +€83,014
up €83,014 (+17.0%), from €487,804 to €570,817
of which Remuneration and social security: +€84,750
- Purchases and services -€749,179
down €749,179 (-24.1%), from €3.1m to €2.4m
- Turnover -€433,467
down €433,467 (-8.3%), from €5.2m to €4.8m
- Gross operating margin +€218,811
up €218,811 (+9.8%), from €2.2m to €2.5m
- Staff costs +€203,569
up €203,569 (+9.7%), from €2.1m to €2.3m
- Financial income -€62,421
no longer reported in 2025 (was €62,421)
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 | €3,876,331 | €3,103,060 | -€773,271 | -19.9% |
| Fixed assets | 21/28 | €931,936 | €792,937 | -€138,998 | -14.9% |
| Tangible fixed assets | 22/27 | €929,108 | €790,109 | -€138,998 | -15.0% |
| Plant, machinery and equipment | 23 | €43,546 | €45,809 | +€2,263 | +5.2% |
| Furniture and vehicles | 24 | €145,491 | €74,222 | -€71,269 | -49.0% |
| Other tangible fixed assets | 26 | €740,070 | €670,078 | -€69,992 | -9.5% |
| Financial fixed assets | 28 | €2,828 | €2,828 | = | 0.0% |
| Current assets | 29/58 | €2,944,396 | €2,310,123 | -€634,273 | -21.5% |
| Amounts receivable within one year | 40/41 | €2,938,807 | €2,305,866 | -€632,941 | -21.5% |
| Trade receivables | 40 | €2,719,385 | €2,088,029 | -€631,355 | -23.2% |
| Other amounts receivable | 41 | €219,422 | €217,836 | -€1,586 | -0.7% |
| Cash at bank and in hand | 54/58 | €4,206 | €2,874 | -€1,332 | -31.7% |
| Deferred charges and accrued income | 490/1 | €1,383 | €1,383 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,876,331 | €3,103,060 | -€773,271 | -19.9% |
| Equity | 10/15 | €984,147 | €965,175 | -€18,972 | -1.9% |
| Contributions | 10/11 | €1,109,005 | €1,109,005 | = | 0.0% |
| Capital | 10 | €1,109,005 | €1,109,005 | = | 0.0% |
| Issued capital | 100 | €1,109,005 | €1,109,005 | = | 0.0% |
| Reserves | 13 | €16,745 | €16,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,745 | €1,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,603 | -€160,575 | -€18,972 | -13.4% |
| Amounts payable | 17/49 | €2,892,184 | €2,137,885 | -€754,299 | -26.1% |
| Amounts payable within one year | 42/48 | €2,892,184 | €2,137,885 | -€754,299 | -26.1% |
| Financial debts | 43 | €94,342 | - | -€94,342 | |
| Credit institutions | 430/8 | €94,342 | - | -€94,342 | |
| Trade debts | 44 | €2,310,039 | €1,567,029 | -€743,010 | -32.2% |
| Suppliers | 440/4 | €2,310,039 | €1,567,029 | -€743,010 | -32.2% |
| Taxes, remuneration and social security | 45 | €487,804 | €570,817 | +€83,014 | +17.0% |
| Taxes | 450/3 | €104,467 | €102,731 | -€1,736 | -1.7% |
| Remuneration and social security | 454/9 | €383,336 | €468,086 | +€84,750 | +22.1% |
| Other amounts payable | 47/48 | - | €39 | +€39 | |
| Turnover | 70 | €5,205,555 | €4,772,088 | -€433,467 | -8.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,108,283 | €2,359,104 | -€749,179 | -24.1% |
| Remuneration, social security and pensions | 62 | €2,095,619 | €2,299,187 | +€203,569 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,524 | €161,384 | +€26,861 | +20.0% |
| Other operating charges | 640/8 | €18,775 | €1,897 | -€16,878 | -89.9% |
| Gross operating margin | 9900 | €2,233,420 | €2,452,231 | +€218,811 | +9.8% |
| Operating profit (loss) | 9901 | -€15,498 | -€10,239 | +€5,259 | +33.9% |
| Financial income | 75/76B | €62,421 | - | -€62,421 | |
| Recurring financial income | 75 | €62,421 | - | -€62,421 | |
| Financial charges | 65/66B | €45,598 | €6,910 | -€38,688 | -84.8% |
| Recurring financial charges | 65 | €45,598 | €6,910 | -€38,688 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | €1,325 | -€17,148 | -€18,474 | |
| Income taxes | 67/77 | €949 | €1,824 | +€875 | +92.2% |
| Profit (loss) for the period | 9904 | €377 | -€18,972 | -€19,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €377 | -€18,972 | -€19,349 |
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 19 October 2026 via checked.be.