PARIS PARFUMS.BE: 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.
PARIS PARFUMS.BE
Largest movements
- Deferred charges and accrued income -€30,079
down €30,079 (-92.1%), from €32,656 to €2,577
- Cash +€21,794
up €21,794 (+93.0%), from €23,439 to €45,233
mainly Trade debts (+€56,516) and Deferred charges and accrued income (+€30,079)
- Receivables within one year +€17,987
up €17,987 (+683%), from €2,634 to €20,621
of which Trade receivables: +€16,078
- Stocks and contracts -€8,928
down €8,928 (-2.4%), from €372,272 to €363,344
- Tangible fixed assets -€6,936
down €6,936 (-12.6%), from €54,942 to €48,006
of which Plant, machinery and equipment: -€5,104
- Profit (loss) carried forward -€58,479
down €58,479 (-38.3%), from -€152,832 to -€211,311
- Trade debts +€56,516
up €56,516 (+55.5%), from €101,755 to €158,272
- Other debts -€22,441
down €22,441 (-6.3%), from €355,001 to €332,560
- Tax, wage and social debts +€18,252
up €18,252 (+48.1%), from €37,957 to €56,209
of which Taxes: +€22,675
- Gross operating margin -€77,212
down €77,212 (-32.2%), from €239,485 to €162,274
- Staff costs -€32,199
down €32,199 (-14.6%), from €220,085 to €187,887
- Financial charges +€5,484
up €5,484 (+39.4%), from €13,934 to €19,418
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 | €485,943 | €479,780 | -€6,162 | -1.3% |
| Fixed assets | 21/28 | €54,942 | €48,006 | -€6,936 | -12.6% |
| Tangible fixed assets | 22/27 | €54,942 | €48,006 | -€6,936 | -12.6% |
| Plant, machinery and equipment | 23 | €50,917 | €45,813 | -€5,104 | -10.0% |
| Furniture and vehicles | 24 | €4,025 | €2,193 | -€1,832 | -45.5% |
| Current assets | 29/58 | €431,001 | €431,774 | +€774 | +0.2% |
| Stocks and contracts in progress | 3 | €372,272 | €363,344 | -€8,928 | -2.4% |
| Stocks | 30/36 | €372,272 | €363,344 | -€8,928 | -2.4% |
| Amounts receivable within one year | 40/41 | €2,634 | €20,621 | +€17,987 | +683% |
| Trade receivables | 40 | €1,834 | €17,912 | +€16,078 | +877% |
| Other amounts receivable | 41 | €800 | €2,709 | +€1,909 | +239% |
| Cash at bank and in hand | 54/58 | €23,439 | €45,233 | +€21,794 | +93.0% |
| Deferred charges and accrued income | 490/1 | €32,656 | €2,577 | -€30,079 | -92.1% |
| Total equity and liabilities | 10/49 | €485,943 | €479,780 | -€6,162 | -1.3% |
| Equity | 10/15 | -€108,832 | -€167,311 | -€58,479 | -53.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,832 | -€211,311 | -€58,479 | -38.3% |
| Amounts payable | 17/49 | €594,774 | €647,091 | +€52,317 | +8.8% |
| Amounts payable within one year | 42/48 | €594,582 | €647,091 | +€52,510 | +8.8% |
| Financial debts | 43 | €99,868 | €100,051 | +€183 | +0.2% |
| Credit institutions | 430/8 | €99,868 | €100,051 | +€183 | +0.2% |
| Trade debts | 44 | €101,755 | €158,272 | +€56,516 | +55.5% |
| Suppliers | 440/4 | €101,755 | €158,272 | +€56,516 | +55.5% |
| Taxes, remuneration and social security | 45 | €37,957 | €56,209 | +€18,252 | +48.1% |
| Taxes | 450/3 | €8,573 | €31,249 | +€22,675 | +264% |
| Remuneration and social security | 454/9 | €29,384 | €24,960 | -€4,424 | -15.1% |
| Other amounts payable | 47/48 | €355,001 | €332,560 | -€22,441 | -6.3% |
| Accrued charges and deferred income | 492/3 | €193 | - | -€193 | |
| Non-recurring operating income | 76A | €2,503 | - | -€2,503 | |
| Remuneration, social security and pensions | 62 | €220,085 | €187,887 | -€32,199 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,666 | €11,973 | +€1,307 | +12.3% |
| Other operating charges | 640/8 | €2,173 | €1,202 | -€970 | -44.7% |
| Gross operating margin | 9900 | €239,485 | €162,274 | -€77,212 | -32.2% |
| Operating profit (loss) | 9901 | €6,562 | -€38,788 | -€45,350 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €13,934 | €19,418 | +€5,484 | +39.4% |
| Recurring financial charges | 65 | €13,934 | €19,418 | +€5,484 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,333 | -€58,206 | -€50,873 | -694% |
| Income taxes | 67/77 | €263 | €273 | +€10 | +3.7% |
| Profit (loss) for the period | 9904 | -€7,596 | -€58,479 | -€50,883 | -670% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,596 | -€58,479 | -€50,883 | -670% |
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 28 October 2026 via checked.be.