Parfums de Namur: 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.
Parfums de Namur
Largest movements
- Cash +€88,987
up €88,987 (+264%), from €33,651 to €122,638
mainly Net result for the year (+€85,877) and Depreciation (+€18,038)
- Stocks and contracts -€11,178
down €11,178 (-5.2%), from €214,640 to €203,463
- Tangible fixed assets -€9,517
down €9,517 (-20.4%), from €46,606 to €37,089
of which Furniture and vehicles: -€9,007
- Receivables within one year -€8,732
down €8,732 (-29.5%), from €29,605 to €20,873
of which Trade receivables: -€8,744
- Profit (loss) carried forward +€85,877
up €85,877 (+89.4%), from -€96,067 to -€10,190
- Trade debts -€11,851
down €11,851 (-51.1%), from €23,212 to €11,362
- Tax, wage and social debts -€10,549
down €10,549 (-29.0%), from €36,335 to €25,787
of which Taxes: -€6,251
- Debts after one year -€7,866
down €7,866 (-49.0%), from €16,043 to €8,177
- Gross operating margin +€53,687
up €53,687 (+19.5%), from €275,223 to €328,910
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 | €339,591 | €395,501 | +€55,910 | +16.5% |
| Fixed assets | 21/28 | €60,083 | €46,877 | -€13,206 | -22.0% |
| Intangible fixed assets | 21 | €11,902 | €8,213 | -€3,689 | -31.0% |
| Tangible fixed assets | 22/27 | €46,606 | €37,089 | -€9,517 | -20.4% |
| Land and buildings | 22 | €1,088 | €911 | -€178 | -16.3% |
| Plant, machinery and equipment | 23 | €864 | €889 | +€25 | +2.9% |
| Furniture and vehicles | 24 | €43,386 | €34,379 | -€9,007 | -20.8% |
| Other tangible fixed assets | 26 | €1,268 | €911 | -€357 | -28.2% |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €279,507 | €348,624 | +€69,116 | +24.7% |
| Stocks and contracts in progress | 3 | €214,640 | €203,463 | -€11,178 | -5.2% |
| Stocks | 30/36 | €214,640 | €203,463 | -€11,178 | -5.2% |
| Amounts receivable within one year | 40/41 | €29,605 | €20,873 | -€8,732 | -29.5% |
| Trade receivables | 40 | €9,595 | €851 | -€8,744 | -91.1% |
| Other amounts receivable | 41 | €20,010 | €20,022 | +€12 | +0.1% |
| Cash at bank and in hand | 54/58 | €33,651 | €122,638 | +€88,987 | +264% |
| Deferred charges and accrued income | 490/1 | €1,611 | €1,650 | +€38 | +2.4% |
| Total equity and liabilities | 10/49 | €339,591 | €395,501 | +€55,910 | +16.5% |
| Equity | 10/15 | €256,433 | €342,310 | +€85,877 | +33.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €102,500 | €102,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €77,500 | €77,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,067 | -€10,190 | +€85,877 | +89.4% |
| Amounts payable | 17/49 | €83,158 | €53,191 | -€29,967 | -36.0% |
| Amounts payable after more than one year | 17 | €16,043 | €8,177 | -€7,866 | -49.0% |
| Financial debts | 170/4 | €16,043 | €8,177 | -€7,866 | -49.0% |
| Amounts payable within one year | 42/48 | €67,115 | €45,014 | -€22,101 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €7,567 | €7,866 | +€299 | +3.9% |
| Trade debts | 44 | €23,212 | €11,362 | -€11,851 | -51.1% |
| Suppliers | 440/4 | €23,212 | €11,362 | -€11,851 | -51.1% |
| Taxes, remuneration and social security | 45 | €36,335 | €25,787 | -€10,549 | -29.0% |
| Taxes | 450/3 | €14,884 | €8,632 | -€6,251 | -42.0% |
| Remuneration and social security | 454/9 | €21,452 | €17,154 | -€4,297 | -20.0% |
| Remuneration, social security and pensions | 62 | €214,270 | €216,493 | +€2,223 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,932 | €18,038 | +€2,106 | +13.2% |
| Other operating charges | 640/8 | €4,484 | €3,577 | -€907 | -20.2% |
| Gross operating margin | 9900 | €275,223 | €328,910 | +€53,687 | +19.5% |
| Operating profit (loss) | 9901 | €40,536 | €90,801 | +€50,265 | +124% |
| Financial charges | 65/66B | €4,810 | €4,496 | -€314 | -6.5% |
| Recurring financial charges | 65 | €4,810 | €4,496 | -€314 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €35,726 | €86,305 | +€50,579 | +142% |
| Income taxes | 67/77 | €435 | €428 | -€7 | -1.5% |
| Profit (loss) for the period | 9904 | €35,292 | €85,877 | +€50,585 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €35,292 | €85,877 | +€50,585 | +143% |
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 25 October 2026 via checked.be.