PARFUMERIES GUTMANN: 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.
PARFUMERIES GUTMANN
Largest movements
- Stocks and contracts -€32,725
down €32,725 (-9.7%), from €335,730 to €303,005
- Receivables within one year -€10,404
down €10,404 (-24.5%), from €42,531 to €32,127
of which Other amounts receivable: -€18,082
- Tangible fixed assets -€9,959
down €9,959 (-28.8%), from €34,640 to €24,681
of which Furniture and vehicles: -€6,506
- Cash +€6,514
up €6,514 (+25.4%), from €25,622 to €32,136
mainly Stocks and contracts (+€32,725) and Other debts (+€14,275)
- Profit (loss) carried forward -€74,528
down €74,528 (-123%), from -€60,394 to -€134,922
- Other debts +€14,275
up €14,275 (+24.0%), from €59,360 to €73,635
- Trade debts +€12,251
up €12,251 (+6.2%), from €196,649 to €208,900
- Current portion of long-term debt -€10,587
down €10,587 (-95.1%), from €11,134 to €547
- Short-term financial debts +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Gross operating margin -€46,921
down €46,921 (-16.6%), from €282,410 to €235,489
- Staff costs +€14,190
up €14,190 (+5.2%), from €275,369 to €289,560
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €449,677 | €400,713 | -€48,964 | -10.9% |
| Fixed assets | 21/28 | €37,281 | €24,982 | -€12,298 | -33.0% |
| Intangible fixed assets | 21 | €2,641 | €302 | -€2,339 | -88.6% |
| Tangible fixed assets | 22/27 | €34,640 | €24,681 | -€9,959 | -28.8% |
| Plant, machinery and equipment | 23 | €21,355 | €17,902 | -€3,453 | -16.2% |
| Furniture and vehicles | 24 | €13,285 | €6,779 | -€6,506 | -49.0% |
| Current assets | 29/58 | €412,396 | €375,730 | -€36,666 | -8.9% |
| Stocks and contracts in progress | 3 | €335,730 | €303,005 | -€32,725 | -9.7% |
| Stocks | 30/36 | €335,730 | €303,005 | -€32,725 | -9.7% |
| Amounts receivable within one year | 40/41 | €42,531 | €32,127 | -€10,404 | -24.5% |
| Trade receivables | 40 | €1,374 | €9,053 | +€7,678 | +559% |
| Other amounts receivable | 41 | €41,156 | €23,074 | -€18,082 | -43.9% |
| Cash at bank and in hand | 54/58 | €25,622 | €32,136 | +€6,514 | +25.4% |
| Deferred charges and accrued income | 490/1 | €8,514 | €8,463 | -€51 | -0.6% |
| Total equity and liabilities | 10/49 | €449,677 | €400,713 | -€48,964 | -10.9% |
| Equity | 10/15 | €73,502 | -€1,026 | -€74,528 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,496 | €121,496 | = | 0.0% |
| Distributable reserves | 133 | €121,496 | €121,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,394 | -€134,922 | -€74,528 | -123% |
| Amounts payable | 17/49 | €376,175 | €401,739 | +€25,564 | +6.8% |
| Amounts payable after more than one year | 17 | €547 | - | -€547 | |
| Financial debts | 170/4 | €547 | - | -€547 | |
| Amounts payable within one year | 42/48 | €354,038 | €378,794 | +€24,756 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €11,134 | €547 | -€10,587 | -95.1% |
| Financial debts | 43 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Other loans | 439 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Trade debts | 44 | €196,649 | €208,900 | +€12,251 | +6.2% |
| Suppliers | 440/4 | €196,649 | €208,900 | +€12,251 | +6.2% |
| Taxes, remuneration and social security | 45 | €46,895 | €45,712 | -€1,183 | -2.5% |
| Taxes | 450/3 | €2,745 | €8,096 | +€5,351 | +195% |
| Remuneration and social security | 454/9 | €44,151 | €37,616 | -€6,534 | -14.8% |
| Other amounts payable | 47/48 | €59,360 | €73,635 | +€14,275 | +24.0% |
| Accrued charges and deferred income | 492/3 | €21,590 | €22,945 | +€1,355 | +6.3% |
| Remuneration, social security and pensions | 62 | €275,369 | €289,560 | +€14,190 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,723 | €12,298 | -€1,425 | -10.4% |
| Other operating charges | 640/8 | €1,822 | €1,786 | -€36 | -2.0% |
| Gross operating margin | 9900 | €282,410 | €235,489 | -€46,921 | -16.6% |
| Operating profit (loss) | 9901 | -€8,504 | -€68,155 | -€59,651 | -701% |
| Financial income | 75/76B | €263 | €107 | -€156 | -59.2% |
| Recurring financial income | 75 | €263 | €107 | -€156 | -59.2% |
| Financial charges | 65/66B | €5,861 | €5,943 | +€82 | +1.4% |
| Recurring financial charges | 65 | €5,861 | €5,943 | +€82 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,102 | -€73,990 | -€59,889 | -425% |
| Income taxes | 67/77 | €1,444 | €538 | -€905 | -62.7% |
| Profit (loss) for the period | 9904 | -€15,545 | -€74,528 | -€58,983 | -379% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,545 | -€74,528 | -€58,983 | -379% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.