PARMAR: 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.
PARMAR
Largest movements
- Cash +€12,389
up €12,389 (+131.7%), from €9,405 to €21,794
mainly Depreciation (+€13,692) and Net result for the year (+€4,979)
- Tangible fixed assets -€11,058
down €11,058 (-10.2%), from €108,129 to €97,071
of which Plant, machinery and equipment: -€9,259
- Profit (loss) carried forward +€4,979
up €4,979 (+28.7%), from -€17,371 to -€12,393
- Trade debts -€1,858
no longer reported in 2025 (was €1,858)
- Other debts -€1,715
down €1,715 (-9.4%), from €18,308 to €16,593
- Gross operating margin +€3,845
up €3,845 (+25.0%), from €15,352 to €19,196
- Depreciation +€376
up €376 (+2.8%), from €13,316 to €13,692
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 | €118,686 | €120,091 | +€1,405 | +1.2% |
| Fixed assets | 21/28 | €108,129 | €97,071 | -€11,058 | -10.2% |
| Tangible fixed assets | 22/27 | €108,129 | €97,071 | -€11,058 | -10.2% |
| Land and buildings | 22 | €54,559 | €51,351 | -€3,209 | -5.9% |
| Plant, machinery and equipment | 23 | €52,864 | €43,605 | -€9,259 | -17.5% |
| Furniture and vehicles | 24 | €706 | €2,115 | +€1,409 | +199.7% |
| Current assets | 29/58 | €10,557 | €23,020 | +€12,463 | +118.1% |
| Amounts receivable within one year | 40/41 | €941 | €955 | +€15 | +1.5% |
| Trade receivables | 40 | €938 | €938 | = | 0.0% |
| Other amounts receivable | 41 | €3 | €17 | +€15 | +505.2% |
| Cash at bank and in hand | 54/58 | €9,405 | €21,794 | +€12,389 | +131.7% |
| Deferred charges and accrued income | 490/1 | €211 | €271 | +€60 | +28.6% |
| Total equity and liabilities | 10/49 | €118,686 | €120,091 | +€1,405 | +1.2% |
| Equity | 10/15 | €98,519 | €103,498 | +€4,979 | +5.1% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Contributions outside capital | 11 | €105,355 | €105,355 | = | 0.0% |
| Other | 1109/19 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €10,535 | €10,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,535 | €10,535 | = | 0.0% |
| Legal reserve | 130 | €10,535 | €10,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,371 | -€12,393 | +€4,979 | +28.7% |
| Amounts payable | 17/49 | €20,167 | €16,593 | -€3,574 | -17.7% |
| Amounts payable within one year | 42/48 | €20,167 | €16,593 | -€3,574 | -17.7% |
| Trade debts | 44 | €1,858 | - | -€1,858 | |
| Suppliers | 440/4 | €1,858 | - | -€1,858 | |
| Other amounts payable | 47/48 | €18,308 | €16,593 | -€1,715 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,316 | €13,692 | +€376 | +2.8% |
| Other operating charges | 640/8 | €504 | €400 | -€104 | -20.7% |
| Gross operating margin | 9900 | €15,352 | €19,196 | +€3,845 | +25.0% |
| Operating profit (loss) | 9901 | €1,531 | €5,104 | +€3,573 | +233.3% |
| Financial income | 75/76B | €10 | €58 | +€48 | +504.5% |
| Recurring financial income | 75 | €10 | €58 | +€48 | +504.5% |
| Financial charges | 65/66B | €135 | €181 | +€46 | +33.9% |
| Recurring financial charges | 65 | €135 | €181 | +€46 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €1,406 | €4,982 | +€3,576 | +254.3% |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €1,406 | €4,979 | +€3,573 | +254.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,406 | €4,979 | +€3,573 | +254.1% |
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 11 October 2026 via checked.be.