PARMA RETAIL: what changed
Two fiscal 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 RETAIL
Largest movements
- Tangible fixed assets +€791,121
up €791,121 (+587.2%), from €134,719 to €925,840
of which Other tangible fixed assets: +€777,171
- Stocks and contracts +€538,549
up €538,549 (+135.9%), from €396,314 to €934,863
- Intangible fixed assets +€460,137
new in 2026: €460,137
- Receivables within one year -€110,856
down €110,856 (-63.0%), from €175,844 to €64,988
of which Trade receivables: -€119,527
- Cash +€81,040
new in 2026: €81,040
mainly Debts after one year (+€1.3m) and Trade debts (+€499,615)
- Debts after one year +€1.3m
new in 2026: €1.3m
- Profit (loss) carried forward -€542,900
down €542,900 (-426.1%), from -€127,404 to -€670,304
- Trade debts +€499,615
up €499,615 (+61.9%), from €807,661 to €1.3m
- Contributions +€195,000
new in 2026: €195,000
- Current portion of long-term debt +€157,764
new in 2026: €157,764
- Staff costs +€385,317
new in 2026: €385,317
- Gross operating margin +€126,606
up €126,606, from -€126,272 to €334
- Depreciation +€124,051
up €124,051 (+10957.7%), from €1,132 to €125,183
- Financial charges +€31,032
new in 2026: €31,032
- Other operating charges +€1,802
new in 2026: €1,802
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.
Cash bridge derived
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 | €706,877 | €2,475,420 | +€1.8m | +250.2% |
| Fixed assets | 21/28 | €134,719 | €1,389,662 | +€1.3m | +931.5% |
| Intangible fixed assets | 21 | - | €460,137 | +€460,137 | |
| Tangible fixed assets | 22/27 | €134,719 | €925,840 | +€791,121 | +587.2% |
| Plant, machinery and equipment | 23 | - | €6,282 | +€6,282 | |
| Furniture and vehicles | 24 | - | €7,668 | +€7,668 | |
| Other tangible fixed assets | 26 | €134,719 | €911,890 | +€777,171 | +576.9% |
| Financial fixed assets | 28 | - | €3,685 | +€3,685 | |
| Current assets | 29/58 | €572,158 | €1,085,758 | +€513,599 | +89.8% |
| Stocks and contracts in progress | 3 | €396,314 | €934,863 | +€538,549 | +135.9% |
| Stocks | 30/36 | €396,314 | €934,863 | +€538,549 | +135.9% |
| Amounts receivable within one year | 40/41 | €175,844 | €64,988 | -€110,856 | -63.0% |
| Trade receivables | 40 | €165,424 | €45,897 | -€119,527 | -72.3% |
| Other amounts receivable | 41 | €10,420 | €19,091 | +€8,671 | +83.2% |
| Cash at bank and in hand | 54/58 | - | €81,040 | +€81,040 | |
| Deferred charges and accrued income | 490/1 | - | €4,866 | +€4,866 | |
| Total equity and liabilities | 10/49 | €706,877 | €2,475,420 | +€1.8m | +250.2% |
| Equity | 10/15 | -€127,404 | -€475,304 | -€347,900 | -273.1% |
| Contributions | 10/11 | - | €195,000 | +€195,000 | |
| Profit (loss) carried forward | 14 | -€127,404 | -€670,304 | -€542,900 | -426.1% |
| Amounts payable | 17/49 | €834,281 | €2,950,724 | +€2.1m | +253.7% |
| Amounts payable after more than one year | 17 | - | €1,334,173 | +€1.3m | |
| Other amounts payable | 178/9 | - | €1,334,173 | +€1.3m | |
| Amounts payable within one year | 42/48 | €834,281 | €1,616,550 | +€782,269 | +93.8% |
| Current portion of amounts payable after more than one year | 42 | - | €157,764 | +€157,764 | |
| Trade debts | 44 | €807,661 | €1,307,277 | +€499,615 | +61.9% |
| Suppliers | 440/4 | €807,661 | €1,307,277 | +€499,615 | +61.9% |
| Taxes, remuneration and social security | 45 | - | €128,627 | +€128,627 | |
| Taxes | 450/3 | - | €84,613 | +€84,613 | |
| Remuneration and social security | 454/9 | - | €44,014 | +€44,014 | |
| Other amounts payable | 47/48 | €26,620 | €22,883 | -€3,737 | -14.0% |
| Remuneration, social security and pensions | 62 | - | €385,317 | +€385,317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €125,183 | +€124,051 | +10957.7% |
| Other operating charges | 640/8 | - | €1,802 | +€1,802 | |
| Gross operating margin | 9900 | -€126,272 | €334 | +€126,606 | |
| Operating profit (loss) | 9901 | -€127,404 | -€511,969 | -€384,565 | -301.8% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | - | €31,032 | +€31,032 | |
| Recurring financial charges | 65 | - | €31,032 | +€31,032 | |
| Profit (loss) for the period before taxes | 9903 | -€127,404 | -€542,900 | -€415,496 | -326.1% |
| Profit (loss) for the period | 9904 | -€127,404 | -€542,900 | -€415,496 | -326.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€127,404 | -€542,900 | -€415,496 | -326.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.