PARMAT: 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.
PARMAT
Largest movements
- Deferred charges and accrued income +€20,862
up €20,862 (+24.6%), from €84,712 to €105,574
- Reserves +€17,917
up €17,917 (+18.9%), from €94,880 to €112,796
of which Distributable reserves: +€17,917
- Other debts +€12,156
up €12,156 (+2.7%), from €447,655 to €459,811
No income-statement line moved by more than 1% of the activity.
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 | €877,369 | €903,823 | +€26,454 | +3.0% |
| Fixed assets | 21/28 | €82,635 | €82,635 | = | 0.0% |
| Financial fixed assets | 28 | €82,635 | €82,635 | = | 0.0% |
| Current assets | 29/58 | €794,734 | €821,188 | +€26,454 | +3.3% |
| Amounts receivable within one year | 40/41 | €710,005 | €715,580 | +€5,575 | +0.8% |
| Other amounts receivable | 41 | €710,005 | €715,580 | +€5,575 | +0.8% |
| Cash at bank and in hand | 54/58 | €17 | €34 | +€17 | +97.1% |
| Deferred charges and accrued income | 490/1 | €84,712 | €105,574 | +€20,862 | +24.6% |
| Total equity and liabilities | 10/49 | €877,369 | €903,823 | +€26,454 | +3.0% |
| Equity | 10/15 | €395,983 | €413,900 | +€17,917 | +4.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €94,880 | €112,796 | +€17,917 | +18.9% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €90,880 | €108,796 | +€17,917 | +19.7% |
| Profit (loss) carried forward | 14 | €261,103 | €261,103 | = | 0.0% |
| Amounts payable | 17/49 | €481,386 | €489,923 | +€8,537 | +1.8% |
| Amounts payable within one year | 42/48 | €463,817 | €474,051 | +€10,233 | +2.2% |
| Taxes, remuneration and social security | 45 | €16,162 | €14,239 | -€1,923 | -11.9% |
| Taxes | 450/3 | €16,162 | €14,239 | -€1,923 | -11.9% |
| Other amounts payable | 47/48 | €447,655 | €459,811 | +€12,156 | +2.7% |
| Accrued charges and deferred income | 492/3 | €17,569 | €15,872 | -€1,696 | -9.7% |
| Other operating charges | 640/8 | €3,591 | €495 | -€3,097 | -86.2% |
| Operating profit (loss) | 9901 | -€3,591 | -€495 | +€3,097 | +86.2% |
| Financial income | 75/76B | €42,150 | €42,150 | = | 0.0% |
| Recurring financial income | 75 | €42,150 | €42,150 | = | 0.0% |
| Financial charges | 65/66B | €17,730 | €16,019 | -€1,711 | -9.7% |
| Recurring financial charges | 65 | €17,730 | €16,019 | -€1,711 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €20,829 | €25,636 | +€4,808 | +23.1% |
| Income taxes | 67/77 | €7,117 | €7,719 | +€603 | +8.5% |
| Profit (loss) for the period | 9904 | €13,712 | €17,917 | +€4,205 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,712 | €17,917 | +€4,205 | +30.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.