Parfumerie Fabiola: 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.
Parfumerie Fabiola
Largest movements
- Stocks and contracts -€65,768
down €65,768 (-59.2%), from €111,135 to €45,367
- Tangible fixed assets -€52,140
down €52,140 (-10.7%), from €486,800 to €434,660
of which Plant, machinery and equipment: -€59,356
- Receivables within one year -€14,692
down €14,692 (-13.3%), from €110,436 to €95,745
of which Trade receivables: -€13,488
- Cash +€11,103
up €11,103 (+160.1%), from €6,936 to €18,039
mainly Stocks and contracts (+€65,768) and Depreciation (+€60,163)
- Profit (loss) carried forward -€47,019
down €47,019 (-6.2%), from -€763,652 to -€810,671
- Debts after one year -€40,920
down €40,920 (-3.3%), from €1.2m to €1.2m
of which Financial debts: -€29,117
- Trade debts -€20,331
down €20,331 (-23.8%), from €85,568 to €65,238
- Advances received -€11,714
down €11,714 (-50.7%), from €23,104 to €11,390
- Staff costs -€28,794
down €28,794 (-20.3%), from €141,536 to €112,742
- Gross operating margin -€6,406
down €6,406 (-4.2%), from €151,162 to €144,756
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 | €718,942 | €596,012 | -€122,930 | -17.1% |
| Fixed assets | 21/28 | €488,725 | €436,586 | -€52,140 | -10.7% |
| Tangible fixed assets | 22/27 | €486,800 | €434,660 | -€52,140 | -10.7% |
| Plant, machinery and equipment | 23 | €486,660 | €427,304 | -€59,356 | -12.2% |
| Furniture and vehicles | 24 | €140 | €7,357 | +€7,216 | +5149.1% |
| Financial fixed assets | 28 | €1,925 | €1,925 | = | 0.0% |
| Current assets | 29/58 | €230,217 | €159,426 | -€70,791 | -30.7% |
| Stocks and contracts in progress | 3 | €111,135 | €45,367 | -€65,768 | -59.2% |
| Stocks | 30/36 | €111,135 | €45,367 | -€65,768 | -59.2% |
| Amounts receivable within one year | 40/41 | €110,436 | €95,745 | -€14,692 | -13.3% |
| Trade receivables | 40 | €38,978 | €25,490 | -€13,488 | -34.6% |
| Other amounts receivable | 41 | €71,459 | €70,255 | -€1,204 | -1.7% |
| Cash at bank and in hand | 54/58 | €6,936 | €18,039 | +€11,103 | +160.1% |
| Deferred charges and accrued income | 490/1 | €1,710 | €276 | -€1,434 | -83.9% |
| Total equity and liabilities | 10/49 | €718,942 | €596,012 | -€122,930 | -17.1% |
| Equity | 10/15 | -€695,481 | -€742,500 | -€47,019 | -6.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€763,652 | -€810,671 | -€47,019 | -6.2% |
| Amounts payable | 17/49 | €1,414,423 | €1,338,512 | -€75,911 | -5.4% |
| Amounts payable after more than one year | 17 | €1,225,545 | €1,184,625 | -€40,920 | -3.3% |
| Financial debts | 170/4 | €305,676 | €276,559 | -€29,117 | -9.5% |
| Other amounts payable | 178/9 | €919,869 | €908,066 | -€11,803 | -1.3% |
| Amounts payable within one year | 42/48 | €188,878 | €153,887 | -€34,991 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €28,418 | €29,117 | +€699 | +2.5% |
| Trade debts | 44 | €85,568 | €65,238 | -€20,331 | -23.8% |
| Suppliers | 440/4 | €85,568 | €65,238 | -€20,331 | -23.8% |
| Advances received on contracts in progress | 46 | €23,104 | €11,390 | -€11,714 | -50.7% |
| Taxes, remuneration and social security | 45 | €51,788 | €48,024 | -€3,764 | -7.3% |
| Taxes | 450/3 | €23,806 | €29,660 | +€5,854 | +24.6% |
| Remuneration and social security | 454/9 | €27,982 | €18,364 | -€9,618 | -34.4% |
| Other amounts payable | 47/48 | - | €118 | +€118 | |
| Remuneration, social security and pensions | 62 | €141,536 | €112,742 | -€28,794 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,933 | €60,163 | +€230 | +0.4% |
| Other operating charges | 640/8 | €4,142 | €3,633 | -€510 | -12.3% |
| Non-recurring operating charges | 66A | €968 | €2,150 | +€1,182 | +122.1% |
| Gross operating margin | 9900 | €151,162 | €144,756 | -€6,406 | -4.2% |
| Operating profit (loss) | 9901 | -€55,418 | -€33,931 | +€21,486 | +38.8% |
| Financial income | 75/76B | €0 | €368 | +€368 | |
| Recurring financial income | 75 | €0 | €368 | +€368 | |
| Financial charges | 65/66B | €12,282 | €13,175 | +€894 | +7.3% |
| Recurring financial charges | 65 | €12,282 | €13,175 | +€894 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€67,699 | -€46,739 | +€20,961 | +31.0% |
| Income taxes | 67/77 | €845 | €281 | -€564 | -66.8% |
| Profit (loss) for the period | 9904 | -€68,544 | -€47,019 | +€21,525 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,544 | -€47,019 | +€21,525 | +31.4% |
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 5 October 2026 via checked.be.