PARFUMERIE PEETERS: 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.
PARFUMERIE PEETERS
Largest movements
- Stocks and contracts -€673,042
down €673,042 (-55.3%), from €1.2m to €545,133
- Tangible fixed assets +€466,055
up €466,055 (+147%), from €318,098 to €784,153
of which Land and buildings: +€490,617
- Cash -€30,089
down €30,089 (-64.6%), from €46,556 to €16,467
mainly Net result for the year (-€632,950) and Investment in fixed assets (net) (-€496,059)
- Profit (loss) carried forward -€526,831
new in 2025: -€526,831
- Revaluation surpluses +€500,000
new in 2025: €500,000
- Reserves -€106,118
down €106,118 (-89.5%), from €118,518 to €12,400
of which Distributable reserves: -€106,118
- Other debts +€74,411
up €74,411 (+63.1%), from €117,894 to €192,305
- Trade debts -€61,313
down €61,313 (-21.2%), from €289,212 to €227,899
- Gross operating margin -€210,767
down €210,767 (-63.1%), from €334,244 to €123,477
- Staff costs -€152,198
down €152,198 (-42.8%), from €355,320 to €203,122
- Depreciation -€4,255
down €4,255 (-12.4%), from €34,258 to €30,003
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 | €1,599,102 | €1,361,136 | -€237,966 | -14.9% |
| Fixed assets | 21/28 | €319,151 | €785,207 | +€466,055 | +146% |
| Tangible fixed assets | 22/27 | €318,098 | €784,153 | +€466,055 | +147% |
| Land and buildings | 22 | €263,689 | €754,306 | +€490,617 | +186% |
| Plant, machinery and equipment | 23 | €4,164 | €2,097 | -€2,067 | -49.6% |
| Furniture and vehicles | 24 | €53 | - | -€53 | |
| Other tangible fixed assets | 26 | €50,191 | €27,750 | -€22,441 | -44.7% |
| Financial fixed assets | 28 | €1,054 | €1,054 | = | 0.0% |
| Current assets | 29/58 | €1,279,951 | €575,930 | -€704,021 | -55.0% |
| Stocks and contracts in progress | 3 | €1,218,175 | €545,133 | -€673,042 | -55.3% |
| Stocks | 30/36 | €1,218,175 | €545,133 | -€673,042 | -55.3% |
| Amounts receivable within one year | 40/41 | €1,293 | €779 | -€514 | -39.7% |
| Trade receivables | 40 | €692 | €198 | -€494 | -71.4% |
| Other amounts receivable | 41 | €601 | €581 | -€20 | -3.3% |
| Cash at bank and in hand | 54/58 | €46,556 | €16,467 | -€30,089 | -64.6% |
| Deferred charges and accrued income | 490/1 | €13,926 | €13,550 | -€376 | -2.7% |
| Total equity and liabilities | 10/49 | €1,599,102 | €1,361,136 | -€237,966 | -14.9% |
| Equity | 10/15 | €242,518 | €109,569 | -€132,950 | -54.8% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €500,000 | +€500,000 | |
| Reserves | 13 | €118,518 | €12,400 | -€106,118 | -89.5% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €106,118 | - | -€106,118 | |
| Profit (loss) carried forward | 14 | - | -€526,831 | -€526,831 | |
| Amounts payable | 17/49 | €1,356,584 | €1,251,568 | -€105,016 | -7.7% |
| Amounts payable after more than one year | 17 | €121,556 | €99,219 | -€22,337 | -18.4% |
| Financial debts | 170/4 | €121,556 | €99,219 | -€22,337 | -18.4% |
| Amounts payable within one year | 42/48 | €1,235,028 | €1,152,349 | -€82,679 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €62,300 | €22,337 | -€39,963 | -64.1% |
| Financial debts | 43 | €665,161 | €668,514 | +€3,353 | +0.5% |
| Credit institutions | 430/8 | €489,340 | €492,693 | +€3,353 | +0.7% |
| Other loans | 439 | €175,821 | €175,821 | = | 0.0% |
| Trade debts | 44 | €289,212 | €227,899 | -€61,313 | -21.2% |
| Suppliers | 440/4 | €289,212 | €227,899 | -€61,313 | -21.2% |
| Taxes, remuneration and social security | 45 | €100,460 | €41,293 | -€59,167 | -58.9% |
| Taxes | 450/3 | €52,069 | €14,368 | -€37,701 | -72.4% |
| Remuneration and social security | 454/9 | €48,391 | €26,925 | -€21,466 | -44.4% |
| Other amounts payable | 47/48 | €117,894 | €192,305 | +€74,411 | +63.1% |
| Remuneration, social security and pensions | 62 | €355,320 | €203,122 | -€152,198 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,258 | €30,003 | -€4,255 | -12.4% |
| Other operating charges | 640/8 | €6,976 | €7,181 | +€205 | +2.9% |
| Non-recurring operating charges | 66A | - | €475,142 | +€475,142 | |
| Gross operating margin | 9900 | €334,244 | €123,477 | -€210,767 | -63.1% |
| Operating profit (loss) | 9901 | -€62,310 | -€591,971 | -€529,661 | -850% |
| Financial income | 75/76B | €14 | €8 | -€7 | -46.5% |
| Recurring financial income | 75 | €14 | €8 | -€7 | -46.5% |
| Financial charges | 65/66B | €40,191 | €40,823 | +€633 | +1.6% |
| Recurring financial charges | 65 | €40,191 | €40,823 | +€633 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€102,487 | -€632,787 | -€530,300 | -517% |
| Income taxes | 67/77 | €661 | €163 | -€498 | -75.3% |
| Profit (loss) for the period | 9904 | -€103,147 | -€632,950 | -€529,803 | -514% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,147 | -€632,950 | -€529,803 | -514% |
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 27 October 2026 via checked.be.