PARIMMO: 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.
PARIMMO
Largest movements
- Tangible fixed assets -€312,956
down €312,956 (-100.0%), from €312,956 to €0
of which Land and buildings: -€312,956
- Stocks and contracts +€171,980
up €171,980 (+7.4%), from €2.3m to €2.5m
- Current portion of long-term debt -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Debts after one year +€459,220
up €459,220 (+44.2%), from €1.0m to €1.5m
of which Other amounts payable: +€1.4m
- Trade debts +€332,244
up €332,244 (+203.5%), from €163,235 to €495,479
- Short-term financial debts +€314,993
up €314,993 (+4639075.3%), from €7 to €315,000
- Other debts -€228,768
down €228,768 (-88.6%), from €258,296 to €29,528
- Financial charges -€25,051
down €25,051 (-37.2%), from €67,342 to €42,291
- Gross operating margin -€21,167
down €21,167 (-16.6%), from €127,595 to €106,428
- Depreciation -€15,470
down €15,470 (-100.0%), from €15,470 to €0
- Taxes +€8,789
new in 2025: €8,789
- Other operating charges +€6,538
up €6,538 (+71.8%), from €9,111 to €15,649
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 | €2,640,461 | €2,498,671 | -€141,790 | -5.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €312,956 | €0 | -€312,956 | -100.0% |
| Tangible fixed assets | 22/27 | €312,956 | €0 | -€312,956 | -100.0% |
| Land and buildings | 22 | €312,956 | €0 | -€312,956 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €2,327,505 | €2,498,671 | +€171,166 | +7.4% |
| Stocks and contracts in progress | 3 | €2,323,500 | €2,495,480 | +€171,980 | +7.4% |
| Stocks | 30/36 | €2,323,500 | €2,495,480 | +€171,980 | +7.4% |
| Amounts receivable within one year | 40/41 | €742 | €451 | -€291 | -39.2% |
| Trade receivables | 40 | €259 | €451 | +€192 | +74.2% |
| Other amounts receivable | 41 | €483 | €0 | -€483 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,429 | €1,913 | -€516 | -21.3% |
| Deferred charges and accrued income | 490/1 | €834 | €828 | -€6 | -0.7% |
| Total equity and liabilities | 10/49 | €2,640,461 | €2,498,671 | -€141,790 | -5.4% |
| Equity | 10/15 | €95,506 | €135,206 | +€39,700 | +41.6% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Capital | 10 | €111,600 | €111,600 | = | 0.0% |
| Issued capital | 100 | €111,600 | €111,600 | = | 0.0% |
| Reserves | 13 | - | €1,180 | +€1,180 | |
| Non-distributable reserves | 130/1 | - | €1,180 | +€1,180 | |
| Legal reserve | 130 | - | €1,180 | +€1,180 | |
| Profit (loss) carried forward | 14 | -€16,094 | €22,425 | +€38,520 | |
| Amounts payable | 17/49 | €2,544,956 | €2,363,466 | -€181,490 | -7.1% |
| Amounts payable after more than one year | 17 | €1,039,845 | €1,499,065 | +€459,220 | +44.2% |
| Financial debts | 170/4 | €1,039,845 | €100,000 | -€939,845 | -90.4% |
| Other amounts payable | 178/9 | - | €1,399,065 | +€1.4m | |
| Amounts payable within one year | 42/48 | €1,505,111 | €862,637 | -€642,474 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €1,083,573 | €0 | -€1.1m | -100.0% |
| Financial debts | 43 | €7 | €315,000 | +€314,993 | +4639075.3% |
| Credit institutions | 430/8 | €7 | €315,000 | +€314,993 | +4639075.3% |
| Trade debts | 44 | €163,235 | €495,479 | +€332,244 | +203.5% |
| Suppliers | 440/4 | €163,235 | €495,479 | +€332,244 | +203.5% |
| Taxes, remuneration and social security | 45 | - | €22,629 | +€22,629 | |
| Taxes | 450/3 | - | €22,629 | +€22,629 | |
| Other amounts payable | 47/48 | €258,296 | €29,528 | -€228,768 | -88.6% |
| Accrued charges and deferred income | 492/3 | - | €1,763 | +€1,763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,470 | €0 | -€15,470 | -100.0% |
| Other operating charges | 640/8 | €9,111 | €15,649 | +€6,538 | +71.8% |
| Gross operating margin | 9900 | €127,595 | €106,428 | -€21,167 | -16.6% |
| Operating profit (loss) | 9901 | €103,015 | €90,779 | -€12,236 | -11.9% |
| Financial charges | 65/66B | €67,342 | €42,291 | -€25,051 | -37.2% |
| Recurring financial charges | 65 | €67,342 | €42,291 | -€25,051 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €35,673 | €48,488 | +€12,816 | +35.9% |
| Income taxes | 67/77 | - | €8,789 | +€8,789 | |
| Profit (loss) for the period | 9904 | €35,673 | €39,700 | +€4,027 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,673 | €39,700 | +€4,027 | +11.3% |
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 10 October 2026 via checked.be.