PARMED: 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.
PARMED
Largest movements
- Cash +€14,391
up €14,391 (+15.2%), from €94,778 to €109,169
mainly Net result for the year (+€12,187) and Depreciation (+€4,663)
- Tangible fixed assets -€4,663
down €4,663 (-71.6%), from €6,510 to €1,847
- Reserves +€12,000
up €12,000 (+14.2%), from €84,252 to €96,252
- Trade debts -€3,063
down €3,063 (-83.1%), from €3,687 to €625
- Tax, wage and social debts +€1,738
up €1,738 (+64.4%), from €2,700 to €4,438
of which Taxes: +€1,738
- Taxes -€2,380
down €2,380 (-27.5%), from €8,661 to €6,280
- Staff costs +€1,989
new in 2025: €1,989
- Financial charges -€1,532
down €1,532 (-56.5%), from €2,712 to €1,180
- Gross operating margin -€1,256
down €1,256 (-4.4%), from €28,419 to €27,163
- Depreciation -€551
down €551 (-10.6%), from €5,215 to €4,663
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 | €125,745 | €136,101 | +€10,356 | +8.2% |
| Fixed assets | 21/28 | €6,510 | €1,847 | -€4,663 | -71.6% |
| Tangible fixed assets | 22/27 | €6,510 | €1,847 | -€4,663 | -71.6% |
| Furniture and vehicles | 24 | €6,510 | €1,847 | -€4,663 | -71.6% |
| Current assets | 29/58 | €119,234 | €134,254 | +€15,020 | +12.6% |
| Amounts receivable within one year | 40/41 | €22,368 | €22,587 | +€218 | +1.0% |
| Trade receivables | 40 | €21,972 | €22,587 | +€615 | +2.8% |
| Other amounts receivable | 41 | €396 | €0 | -€396 | -100.0% |
| Cash at bank and in hand | 54/58 | €94,778 | €109,169 | +€14,391 | +15.2% |
| Deferred charges and accrued income | 490/1 | €2,088 | €2,498 | +€411 | +19.7% |
| Total equity and liabilities | 10/49 | €125,745 | €136,101 | +€10,356 | +8.2% |
| Equity | 10/15 | €102,852 | €115,039 | +€12,187 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,252 | €96,252 | +€12,000 | +14.2% |
| Distributable reserves | 133 | €84,252 | €96,252 | +€12,000 | +14.2% |
| Profit (loss) carried forward | 14 | - | €187 | +€187 | |
| Amounts payable | 17/49 | €22,892 | €21,061 | -€1,831 | -8.0% |
| Amounts payable within one year | 42/48 | €21,574 | €21,061 | -€513 | -2.4% |
| Trade debts | 44 | €3,687 | €625 | -€3,063 | -83.1% |
| Suppliers | 440/4 | €3,687 | €625 | -€3,063 | -83.1% |
| Taxes, remuneration and social security | 45 | €2,700 | €4,438 | +€1,738 | +64.4% |
| Taxes | 450/3 | - | €1,738 | +€1,738 | |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | €15,187 | €15,999 | +€812 | +5.3% |
| Accrued charges and deferred income | 492/3 | €1,318 | €0 | -€1,318 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €1,989 | +€1,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,215 | €4,663 | -€551 | -10.6% |
| Other operating charges | 640/8 | €1,009 | €862 | -€147 | -14.5% |
| Gross operating margin | 9900 | €28,419 | €27,163 | -€1,256 | -4.4% |
| Operating profit (loss) | 9901 | €22,196 | €19,648 | -€2,548 | -11.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,712 | €1,180 | -€1,532 | -56.5% |
| Recurring financial charges | 65 | €2,712 | €1,180 | -€1,532 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €19,483 | €18,468 | -€1,016 | -5.2% |
| Income taxes | 67/77 | €8,661 | €6,280 | -€2,380 | -27.5% |
| Profit (loss) for the period | 9904 | €10,823 | €12,187 | +€1,365 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,823 | €12,187 | +€1,365 | +12.6% |
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 7 October 2026 via checked.be.