Parfum d'histoire: 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.
Parfum d'histoire
Largest movements
- Tangible fixed assets -€26,195
down €26,195 (-32.7%), from €80,079 to €53,884
of which Plant, machinery and equipment: -€15,752
- Current investments -€9,989
down €9,989 (-99.3%), from €10,061 to €72
- Receivables within one year +€8,760
up €8,760 (+9.5%), from €92,159 to €100,920
of which Trade receivables: +€6,003
- Stocks and contracts -€7,565
down €7,565 (-24.9%), from €30,366 to €22,801
- Cash +€3,352
up €3,352 (+85.6%), from €3,917 to €7,269
mainly Current portion of long-term debt (+€30,706) and Depreciation (+€29,324)
- Debts after one year -€46,573
down €46,573 (-55.3%), from €84,251 to €37,678
of which Financial debts: -€46,557
- Current portion of long-term debt +€30,706
up €30,706 (+166%), from €18,443 to €49,149
- Other debts -€27,648
down €27,648 (-27.0%), from €102,428 to €74,780
- Profit (loss) carried forward +€7,805
up €7,805 (+3.1%), from -€250,074 to -€242,269
- Trade debts -€3,317
down €3,317 (-10.4%), from €31,845 to €28,528
- Gross operating margin +€56,291
up €56,291 (+33.0%), from €170,783 to €227,074
- Staff costs +€37,856
up €37,856 (+26.4%), from €143,483 to €181,339
- Depreciation -€6,660
down €6,660 (-18.5%), from €35,984 to €29,324
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 | €220,390 | €184,945 | -€35,445 | -16.1% |
| Fixed assets | 21/28 | €82,339 | €53,884 | -€28,454 | -34.6% |
| Tangible fixed assets | 22/27 | €80,079 | €53,884 | -€26,195 | -32.7% |
| Land and buildings | 22 | - | €1,486 | +€1,486 | |
| Plant, machinery and equipment | 23 | €41,103 | €25,351 | -€15,752 | -38.3% |
| Furniture and vehicles | 24 | €2,406 | €331 | -€2,075 | -86.2% |
| Other tangible fixed assets | 26 | €36,570 | €26,716 | -€9,854 | -26.9% |
| Financial fixed assets | 28 | €2,260 | - | -€2,260 | |
| Current assets | 29/58 | €138,051 | €131,061 | -€6,991 | -5.1% |
| Stocks and contracts in progress | 3 | €30,366 | €22,801 | -€7,565 | -24.9% |
| Stocks | 30/36 | €30,366 | €22,801 | -€7,565 | -24.9% |
| Amounts receivable within one year | 40/41 | €92,159 | €100,920 | +€8,760 | +9.5% |
| Trade receivables | 40 | €12,002 | €18,005 | +€6,003 | +50.0% |
| Other amounts receivable | 41 | €80,158 | €82,914 | +€2,757 | +3.4% |
| Current investments | 50/53 | €10,061 | €72 | -€9,989 | -99.3% |
| Cash at bank and in hand | 54/58 | €3,917 | €7,269 | +€3,352 | +85.6% |
| Deferred charges and accrued income | 490/1 | €1,549 | - | -€1,549 | |
| Total equity and liabilities | 10/49 | €220,390 | €184,945 | -€35,445 | -16.1% |
| Equity | 10/15 | -€29,932 | -€22,127 | +€7,805 | +26.1% |
| Contributions | 10/11 | €219,182 | €219,182 | = | 0.0% |
| Reserves | 13 | €960 | €960 | = | 0.0% |
| Distributable reserves | 133 | €960 | €960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€250,074 | -€242,269 | +€7,805 | +3.1% |
| Amounts payable | 17/49 | €250,322 | €207,072 | -€43,250 | -17.3% |
| Amounts payable after more than one year | 17 | €84,251 | €37,678 | -€46,573 | -55.3% |
| Financial debts | 170/4 | €84,235 | €37,678 | -€46,557 | -55.3% |
| Other amounts payable | 178/9 | €16 | - | -€16 | |
| Amounts payable within one year | 42/48 | €165,546 | €168,345 | +€2,798 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €18,443 | €49,149 | +€30,706 | +166% |
| Trade debts | 44 | €31,845 | €28,528 | -€3,317 | -10.4% |
| Suppliers | 440/4 | €31,845 | €28,528 | -€3,317 | -10.4% |
| Taxes, remuneration and social security | 45 | €12,831 | €15,888 | +€3,057 | +23.8% |
| Taxes | 450/3 | €3,143 | €7,200 | +€4,058 | +129% |
| Remuneration and social security | 454/9 | €9,688 | €8,687 | -€1,000 | -10.3% |
| Other amounts payable | 47/48 | €102,428 | €74,780 | -€27,648 | -27.0% |
| Accrued charges and deferred income | 492/3 | €525 | €1,050 | +€525 | +100% |
| Non-recurring operating income | 76A | - | €7,955 | +€7,955 | |
| Remuneration, social security and pensions | 62 | €143,483 | €181,339 | +€37,856 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,984 | €29,324 | -€6,660 | -18.5% |
| Other operating charges | 640/8 | €1,055 | €1,735 | +€680 | +64.4% |
| Gross operating margin | 9900 | €170,783 | €227,074 | +€56,291 | +33.0% |
| Operating profit (loss) | 9901 | -€9,739 | €14,676 | +€24,416 | |
| Financial income | 75/76B | €217 | €203 | -€14 | -6.3% |
| Recurring financial income | 75 | €217 | €203 | -€14 | -6.3% |
| Financial charges | 65/66B | €6,655 | €6,749 | +€94 | +1.4% |
| Recurring financial charges | 65 | €6,655 | €6,749 | +€94 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,178 | €8,131 | +€24,308 | |
| Income taxes | 67/77 | - | €326 | +€326 | |
| Profit (loss) for the period | 9904 | -€16,178 | €7,805 | +€23,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,178 | €7,805 | +€23,983 |
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 30 October 2026 via checked.be.