PARFUMA: 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.
PARFUMA
Largest movements
- Stocks and contracts -€276,698
down €276,698 (-22.8%), from €1.2m to €934,579
- Receivables within one year -€259,259
down €259,259 (-37.4%), from €692,453 to €433,194
of which Trade receivables: -€259,156
- Tangible fixed assets -€47,594
down €47,594 (-6.7%), from €709,379 to €661,786
of which Land and buildings: -€41,340
- Cash +€43,537
up €43,537 (+41.4%), from €105,073 to €148,610
mainly Stocks and contracts (+€276,698) and Receivables within one year (+€259,259)
- Debts after one year -€265,743
down €265,743 (-20.6%), from €1.3m to €1.0m
- Trade debts -€135,762
down €135,762 (-33.1%), from €410,031 to €274,270
- Current portion of long-term debt -€65,301
down €65,301 (-41.3%), from €158,284 to €92,983
- Tax, wage and social debts -€40,530
down €40,530 (-18.3%), from €221,146 to €180,616
of which Taxes: -€21,066
- Accrued charges and deferred income -€28,703
down €28,703 (-28.0%), from €102,395 to €73,693
- Gross operating margin -€187,673
down €187,673 (-13.5%), from €1.4m to €1.2m
- Staff costs -€39,983
down €39,983 (-3.7%), from €1.1m to €1.0m
- Financial charges -€27,837
down €27,837 (-19.5%), from €142,888 to €115,052
- Taxes -€14,407
down €14,407 (-51.9%), from €27,738 to €13,331
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.
Cash bridge derived
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 | €2,839,056 | €2,305,115 | -€533,940 | -18.8% |
| Fixed assets | 21/28 | €712,694 | €665,101 | -€47,594 | -6.7% |
| Intangible fixed assets | 21 | €2,790 | €2,790 | = | 0.0% |
| Tangible fixed assets | 22/27 | €709,379 | €661,786 | -€47,594 | -6.7% |
| Land and buildings | 22 | €615,376 | €574,036 | -€41,340 | -6.7% |
| Plant, machinery and equipment | 23 | €89,592 | €86,832 | -€2,760 | -3.1% |
| Furniture and vehicles | 24 | €4,412 | €918 | -€3,494 | -79.2% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €2,126,361 | €1,640,015 | -€486,347 | -22.9% |
| Stocks and contracts in progress | 3 | €1,211,277 | €934,579 | -€276,698 | -22.8% |
| Stocks | 30/36 | €1,211,277 | €934,579 | -€276,698 | -22.8% |
| Amounts receivable within one year | 40/41 | €692,453 | €433,194 | -€259,259 | -37.4% |
| Trade receivables | 40 | €691,071 | €431,915 | -€259,156 | -37.5% |
| Other amounts receivable | 41 | €1,382 | €1,279 | -€103 | -7.4% |
| Cash at bank and in hand | 54/58 | €105,073 | €148,610 | +€43,537 | +41.4% |
| Deferred charges and accrued income | 490/1 | €117,559 | €123,632 | +€6,073 | +5.2% |
| Total equity and liabilities | 10/49 | €2,839,056 | €2,305,115 | -€533,940 | -18.8% |
| Equity | 10/15 | €647,709 | €659,040 | +€11,331 | +1.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €597,709 | €609,040 | +€11,331 | +1.9% |
| Distributable reserves | 133 | €597,709 | €609,040 | +€11,331 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,191,346 | €1,646,075 | -€545,271 | -24.9% |
| Amounts payable after more than one year | 17 | €1,290,257 | €1,024,514 | -€265,743 | -20.6% |
| Financial debts | 170/4 | €1,290,257 | €1,024,514 | -€265,743 | -20.6% |
| Amounts payable within one year | 42/48 | €798,694 | €547,869 | -€250,825 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €158,284 | €92,983 | -€65,301 | -41.3% |
| Trade debts | 44 | €410,031 | €274,270 | -€135,762 | -33.1% |
| Suppliers | 440/4 | €410,031 | €274,270 | -€135,762 | -33.1% |
| Taxes, remuneration and social security | 45 | €221,146 | €180,616 | -€40,530 | -18.3% |
| Taxes | 450/3 | €115,974 | €94,908 | -€21,066 | -18.2% |
| Remuneration and social security | 454/9 | €105,172 | €85,709 | -€19,464 | -18.5% |
| Other amounts payable | 47/48 | €9,232 | €0 | -€9,232 | -100.0% |
| Accrued charges and deferred income | 492/3 | €102,395 | €73,693 | -€28,703 | -28.0% |
| Remuneration, social security and pensions | 62 | €1,068,088 | €1,028,105 | -€39,983 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,015 | €62,009 | -€3,007 | -4.6% |
| Other operating charges | 640/8 | €4,349 | €2,350 | -€1,999 | -46.0% |
| Gross operating margin | 9900 | €1,387,786 | €1,200,113 | -€187,673 | -13.5% |
| Operating profit (loss) | 9901 | €250,333 | €107,650 | -€142,683 | -57.0% |
| Financial income | 75/76B | €35,555 | €32,063 | -€3,492 | -9.8% |
| Recurring financial income | 75 | €35,555 | €32,063 | -€3,492 | -9.8% |
| Financial charges | 65/66B | €142,888 | €115,052 | -€27,837 | -19.5% |
| Recurring financial charges | 65 | €142,888 | €115,052 | -€27,837 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €143,000 | €24,661 | -€118,338 | -82.8% |
| Income taxes | 67/77 | €27,738 | €13,331 | -€14,407 | -51.9% |
| Profit (loss) for the period | 9904 | €115,262 | €11,331 | -€103,931 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €115,262 | €11,331 | -€103,931 | -90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.