Parma BeNeLux: 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.
Parma BeNeLux
Largest movements
- Stocks and contracts -€58,756
down €58,756 (-80.8%), from €72,698 to €13,942
- Tangible fixed assets -€53,537
down €53,537 (-40.8%), from €131,377 to €77,840
of which Other tangible fixed assets: -€49,609
- Receivables within one year -€50,600
down €50,600 (-5.2%), from €966,305 to €915,705
of which Trade receivables: -€94,832
- Cash +€34,296
up €34,296 (+1,327%), from €2,585 to €36,880
mainly Debts after one year (+€293,429) and Depreciation (+€117,709)
- Debts after one year +€293,429
up €293,429 (+957%), from €30,657 to €324,086
of which Other amounts payable: +€309,110
- Trade debts -€139,221
down €139,221 (-25.2%), from €553,488 to €414,267
- Other debts -€130,140
down €130,140 (-86.8%), from €150,000 to €19,860
- Profit (loss) carried forward -€88,919
down €88,919 (-33.8%), from €263,093 to €174,175
- Short-term financial debts -€52,858
down €52,858 (-82.9%), from €63,754 to €10,896
- Gross operating margin -€224,438
down €224,438 (-50.8%), from €441,670 to €217,231
- Taxes -€87,364
no longer reported in 2026 (was €87,364)
- Depreciation +€74,195
up €74,195 (+171%), from €43,514 to €117,709
- Write-downs +€37,688
new in 2026: €37,688
- Financial income -€19,244
down €19,244 (-95.7%), from €20,108 to €863
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 | €1,188,040 | €1,058,272 | -€129,769 | -10.9% |
| Fixed assets | 21/28 | €132,301 | €78,173 | -€54,128 | -40.9% |
| Intangible fixed assets | 21 | €591 | €0 | -€591 | -100.0% |
| Tangible fixed assets | 22/27 | €131,377 | €77,840 | -€53,537 | -40.8% |
| Plant, machinery and equipment | 23 | €12,725 | €10,901 | -€1,824 | -14.3% |
| Furniture and vehicles | 24 | €8,783 | €6,679 | -€2,104 | -24.0% |
| Other tangible fixed assets | 26 | €109,869 | €60,260 | -€49,609 | -45.2% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €1,055,739 | €980,099 | -€75,640 | -7.2% |
| Stocks and contracts in progress | 3 | €72,698 | €13,942 | -€58,756 | -80.8% |
| Stocks | 30/36 | €72,698 | €13,942 | -€58,756 | -80.8% |
| Amounts receivable within one year | 40/41 | €966,305 | €915,705 | -€50,600 | -5.2% |
| Trade receivables | 40 | €861,136 | €766,304 | -€94,832 | -11.0% |
| Other amounts receivable | 41 | €105,169 | €149,402 | +€44,232 | +42.1% |
| Cash at bank and in hand | 54/58 | €2,585 | €36,880 | +€34,296 | +1,327% |
| Deferred charges and accrued income | 490/1 | €14,151 | €13,571 | -€580 | -4.1% |
| Total equity and liabilities | 10/49 | €1,188,040 | €1,058,272 | -€129,769 | -10.9% |
| Equity | 10/15 | €285,590 | €196,671 | -€88,919 | -31.1% |
| Contributions | 10/11 | €13,138 | €13,138 | = | 0.0% |
| Reserves | 13 | €9,358 | €9,358 | = | 0.0% |
| Distributable reserves | 133 | €9,358 | €9,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,093 | €174,175 | -€88,919 | -33.8% |
| Amounts payable | 17/49 | €902,451 | €861,601 | -€40,850 | -4.5% |
| Amounts payable after more than one year | 17 | €30,657 | €324,086 | +€293,429 | +957% |
| Financial debts | 170/4 | €30,657 | €14,976 | -€15,682 | -51.2% |
| Other amounts payable | 178/9 | - | €309,110 | +€309,110 | |
| Amounts payable within one year | 42/48 | €871,204 | €537,515 | -€333,689 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €45,760 | €56,571 | +€10,811 | +23.6% |
| Financial debts | 43 | €63,754 | €10,896 | -€52,858 | -82.9% |
| Credit institutions | 430/8 | €63,754 | €10,896 | -€52,858 | -82.9% |
| Trade debts | 44 | €553,488 | €414,267 | -€139,221 | -25.2% |
| Suppliers | 440/4 | €553,488 | €414,267 | -€139,221 | -25.2% |
| Taxes, remuneration and social security | 45 | €58,202 | €35,921 | -€22,281 | -38.3% |
| Taxes | 450/3 | €43,302 | €25,621 | -€17,681 | -40.8% |
| Remuneration and social security | 454/9 | €14,900 | €10,300 | -€4,600 | -30.9% |
| Other amounts payable | 47/48 | €150,000 | €19,860 | -€130,140 | -86.8% |
| Accrued charges and deferred income | 492/3 | €590 | - | -€590 | |
| Remuneration, social security and pensions | 62 | €116,442 | €135,542 | +€19,100 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,514 | €117,709 | +€74,195 | +171% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €37,688 | +€37,688 | |
| Other operating charges | 640/8 | €2,061 | €266 | -€1,795 | -87.1% |
| Gross operating margin | 9900 | €441,670 | €217,231 | -€224,438 | -50.8% |
| Operating profit (loss) | 9901 | €279,652 | -€73,973 | -€353,626 | |
| Financial income | 75/76B | €20,108 | €863 | -€19,244 | -95.7% |
| Recurring financial income | 75 | €20,108 | €863 | -€19,244 | -95.7% |
| Financial charges | 65/66B | €16,796 | €15,809 | -€987 | -5.9% |
| Recurring financial charges | 65 | €16,796 | €15,809 | -€987 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €282,964 | -€88,919 | -€371,883 | |
| Income taxes | 67/77 | €87,364 | - | -€87,364 | |
| Profit (loss) for the period | 9904 | €195,600 | -€88,919 | -€284,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €195,600 | -€88,919 | -€284,518 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.