PARMA GROUP: 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 GROUP
Largest movements
- Financial fixed assets +€3.2m
up €3.2m (+440%), from €722,500 to €3.9m
- Receivables after one year -€650,000
no longer reported in 2026 (was €650,000)
- Receivables within one year +€391,655
up €391,655 (+102%), from €384,242 to €775,897
of which Other amounts receivable: +€290,178
- Cash +€205,197
up €205,197 (+1,710%), from €11,997 to €217,194
mainly Debts after one year (+€3.2m) and Receivables after one year (+€650,000)
- Intangible fixed assets +€67,999
up €67,999 (+186%), from €36,491 to €104,490
- Debts after one year +€3.2m
up €3.2m (+566%), from €574,168 to €3.8m
of which Financial debts: +€3.3m
- Other debts -€130,307
down €130,307 (-44.7%), from €291,280 to €160,973
- Profit (loss) carried forward +€100,230
up €100,230 (+102%), from €97,891 to €198,122
- Gross operating margin -€102,220
down €102,220, from €68,884 to -€33,336
- Financial income +€101,840
up €101,840 (+66.6%), from €152,881 to €254,720
- Financial charges +€69,820
up €69,820 (+261%), from €26,735 to €96,555
- Staff costs -€27,374
down €27,374 (-79.9%), from €34,264 to €6,889
- Depreciation +€6,303
up €6,303 (+63.1%), from €9,992 to €16,295
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 | €1,807,974 | €5,005,714 | +€3.2m | +177% |
| Fixed assets | 21/28 | €761,735 | €4,010,705 | +€3.2m | +427% |
| Intangible fixed assets | 21 | €36,491 | €104,490 | +€67,999 | +186% |
| Tangible fixed assets | 22/27 | €2,744 | €3,954 | +€1,211 | +44.1% |
| Furniture and vehicles | 24 | €2,744 | €3,954 | +€1,211 | +44.1% |
| Financial fixed assets | 28 | €722,500 | €3,902,260 | +€3.2m | +440% |
| Current assets | 29/58 | €1,046,239 | €995,009 | -€51,230 | -4.9% |
| Amounts receivable after more than one year | 29 | €650,000 | - | -€650,000 | |
| Other amounts receivable | 291 | €650,000 | - | -€650,000 | |
| Amounts receivable within one year | 40/41 | €384,242 | €775,897 | +€391,655 | +102% |
| Trade receivables | 40 | €58,585 | €160,062 | +€101,477 | +173% |
| Other amounts receivable | 41 | €325,657 | €615,835 | +€290,178 | +89.1% |
| Cash at bank and in hand | 54/58 | €11,997 | €217,194 | +€205,197 | +1,710% |
| Deferred charges and accrued income | 490/1 | - | €1,919 | +€1,919 | |
| Total equity and liabilities | 10/49 | €1,807,974 | €5,005,714 | +€3.2m | +177% |
| Equity | 10/15 | €783,891 | €884,122 | +€100,230 | +12.8% |
| Contributions | 10/11 | €542,500 | €542,500 | = | 0.0% |
| Revaluation surpluses | 12 | €143,500 | €143,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,891 | €198,122 | +€100,230 | +102% |
| Amounts payable | 17/49 | €1,024,083 | €4,121,592 | +€3.1m | +302% |
| Amounts payable after more than one year | 17 | €574,168 | €3,823,173 | +€3.2m | +566% |
| Financial debts | 170/4 | €504,555 | €3,776,197 | +€3.3m | +648% |
| Other amounts payable | 178/9 | €69,613 | €46,976 | -€22,637 | -32.5% |
| Amounts payable within one year | 42/48 | €449,915 | €298,419 | -€151,496 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €54,210 | €33,013 | -€21,197 | -39.1% |
| Trade debts | 44 | €85,375 | €104,433 | +€19,058 | +22.3% |
| Suppliers | 440/4 | €85,375 | €104,433 | +€19,058 | +22.3% |
| Taxes, remuneration and social security | 45 | €19,050 | - | -€19,050 | |
| Taxes | 450/3 | €13,094 | - | -€13,094 | |
| Remuneration and social security | 454/9 | €5,957 | - | -€5,957 | |
| Other amounts payable | 47/48 | €291,280 | €160,973 | -€130,307 | -44.7% |
| Remuneration, social security and pensions | 62 | €34,264 | €6,889 | -€27,374 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,992 | €16,295 | +€6,303 | +63.1% |
| Other operating charges | 640/8 | - | €1,414 | +€1,414 | |
| Gross operating margin | 9900 | €68,884 | -€33,336 | -€102,220 | |
| Operating profit (loss) | 9901 | €24,628 | -€57,935 | -€82,563 | |
| Financial income | 75/76B | €152,881 | €254,720 | +€101,840 | +66.6% |
| Recurring financial income | 75 | €152,881 | €254,720 | +€101,840 | +66.6% |
| Financial charges | 65/66B | €26,735 | €96,555 | +€69,820 | +261% |
| Recurring financial charges | 65 | €26,735 | €96,555 | +€69,820 | +261% |
| Profit (loss) for the period before taxes | 9903 | €150,774 | €100,230 | -€50,544 | -33.5% |
| Profit (loss) for the period | 9904 | €150,774 | €100,230 | -€50,544 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,774 | €100,230 | -€50,544 | -33.5% |
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 31 October 2026 via checked.be.