PARFUMEUR: 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.
PARFUMEUR
Largest movements
- Tangible fixed assets -€16,375
down €16,375 (-6.4%), from €257,246 to €240,871
of which Land and buildings: -€14,080
- Receivables within one year -€16,367
down €16,367 (-21.4%), from €76,581 to €60,214
of which Trade receivables: -€17,278
- Stocks and contracts -€12,106
down €12,106 (-10.3%), from €117,965 to €105,860
- Profit (loss) carried forward -€44,380
down €44,380, from €22,947 to -€21,433
- Other debts +€33,438
up €33,438 (+15.7%), from €213,243 to €246,681
- Debts after one year -€31,777
down €31,777 (-55.1%), from €57,656 to €25,879
- Current portion of long-term debt +€14,711
up €14,711 (+86.2%), from €17,067 to €31,777
- Advances received -€7,971
down €7,971 (-32.4%), from €24,579 to €16,608
- Gross operating margin +€26,481
up €26,481, from -€22,004 to €4,477
- Financial charges +€5,803
up €5,803 (+42.0%), from €13,800 to €19,602
of which Non-recurring financial charges: +€10,054
- Other operating charges -€1,132
down €1,132 (-21.9%), from €5,182 to €4,049
- Financial income -€1,005
down €1,005 (-83.7%), from €1,200 to €195
- Staff costs -€704
down €704 (-7.4%), from €9,498 to €8,794
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 | €467,267 | €424,279 | -€42,988 | -9.2% |
| Fixed assets | 21/28 | €268,451 | €252,077 | -€16,375 | -6.1% |
| Tangible fixed assets | 22/27 | €257,246 | €240,871 | -€16,375 | -6.4% |
| Land and buildings | 22 | €246,438 | €232,358 | -€14,080 | -5.7% |
| Plant, machinery and equipment | 23 | €8,329 | €6,926 | -€1,403 | -16.8% |
| Furniture and vehicles | 24 | €1,489 | €927 | -€562 | -37.8% |
| Other tangible fixed assets | 26 | €990 | €660 | -€330 | -33.3% |
| Financial fixed assets | 28 | €11,206 | €11,206 | = | 0.0% |
| Current assets | 29/58 | €198,815 | €172,202 | -€26,614 | -13.4% |
| Stocks and contracts in progress | 3 | €117,965 | €105,860 | -€12,106 | -10.3% |
| Stocks | 30/36 | €117,965 | €105,860 | -€12,106 | -10.3% |
| Amounts receivable within one year | 40/41 | €76,581 | €60,214 | -€16,367 | -21.4% |
| Trade receivables | 40 | €22,689 | €5,410 | -€17,278 | -76.2% |
| Other amounts receivable | 41 | €53,892 | €54,804 | +€912 | +1.7% |
| Cash at bank and in hand | 54/58 | €1,947 | €2,740 | +€793 | +40.7% |
| Deferred charges and accrued income | 490/1 | €2,322 | €3,388 | +€1,066 | +45.9% |
| Total equity and liabilities | 10/49 | €467,267 | €424,279 | -€42,988 | -9.2% |
| Equity | 10/15 | €95,680 | €51,300 | -€44,380 | -46.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €10,234 | €10,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €3,984 | €3,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,947 | -€21,433 | -€44,380 | |
| Amounts payable | 17/49 | €371,587 | €372,978 | +€1,392 | +0.4% |
| Amounts payable after more than one year | 17 | €57,656 | €25,879 | -€31,777 | -55.1% |
| Financial debts | 170/4 | €57,656 | €25,879 | -€31,777 | -55.1% |
| Amounts payable within one year | 42/48 | €313,828 | €347,099 | +€33,271 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €17,067 | €31,777 | +€14,711 | +86.2% |
| Financial debts | 43 | €22,319 | €17,479 | -€4,840 | -21.7% |
| Credit institutions | 430/8 | €22,319 | €17,479 | -€4,840 | -21.7% |
| Trade debts | 44 | €21,602 | €19,603 | -€1,998 | -9.3% |
| Suppliers | 440/4 | €21,602 | €19,603 | -€1,998 | -9.3% |
| Advances received on contracts in progress | 46 | €24,579 | €16,608 | -€7,971 | -32.4% |
| Taxes, remuneration and social security | 45 | €15,019 | €14,950 | -€69 | -0.5% |
| Taxes | 450/3 | €11,823 | €12,867 | +€1,044 | +8.8% |
| Remuneration and social security | 454/9 | €3,197 | €2,083 | -€1,113 | -34.8% |
| Other amounts payable | 47/48 | €213,243 | €246,681 | +€33,438 | +15.7% |
| Accrued charges and deferred income | 492/3 | €102 | - | -€102 | |
| Non-recurring operating income | 76A | €37,794 | - | -€37,794 | |
| Remuneration, social security and pensions | 62 | €9,498 | €8,794 | -€704 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,071 | €16,375 | +€304 | +1.9% |
| Other operating charges | 640/8 | €5,182 | €4,049 | -€1,132 | -21.9% |
| Gross operating margin | 9900 | -€22,004 | €4,477 | +€26,481 | |
| Operating profit (loss) | 9901 | -€52,755 | -€24,741 | +€28,013 | +53.1% |
| Financial income | 75/76B | €1,200 | €195 | -€1,005 | -83.7% |
| Recurring financial income | 75 | €1,200 | €195 | -€1,005 | -83.7% |
| Financial charges | 65/66B | €13,800 | €19,602 | +€5,803 | +42.0% |
| Recurring financial charges | 65 | €12,970 | €8,718 | -€4,251 | -32.8% |
| Non-recurring financial charges | 66B | €830 | €10,884 | +€10,054 | +1,211% |
| Profit (loss) for the period before taxes | 9903 | -€65,354 | -€44,148 | +€21,206 | +32.4% |
| Income taxes | 67/77 | €223 | €232 | +€9 | +4.0% |
| Profit (loss) for the period | 9904 | -€65,577 | -€44,380 | +€21,197 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,577 | -€44,380 | +€21,197 | +32.3% |
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.