Parmentier: 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.
Parmentier
Largest movements
- Cash -€53,234
down €53,234 (-24.7%), from €215,209 to €161,975
mainly Other debts (-€74,637) and Debts after one year (-€10,385)
- Receivables within one year -€8,344
down €8,344 (-3.4%), from €243,433 to €235,089
of which Other amounts receivable: -€4,355
- Other debts -€74,637
down €74,637 (-84.4%), from €88,481 to €13,843
- Profit (loss) carried forward +€33,394
up €33,394, from -€26,516 to €6,879
- Reserves -€16,569
down €16,569 (-3.8%), from €431,261 to €414,692
- Debts after one year -€10,385
down €10,385 (-6.0%), from €171,748 to €161,363
- Gross operating margin +€14,489
up €14,489 (+52.3%), from €27,724 to €42,213
- Financial income -€3,070
down €3,070 (-46.8%), from €6,565 to €3,495
- Financial charges +€2,976
up €2,976 (+34.6%), from €8,613 to €11,589
- Taxes +€2,806
up €2,806 (+1751.9%), from €160 to €2,967
- Other operating charges +€564
up €564 (+11.0%), from €5,116 to €5,680
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 | €700,952 | €637,722 | -€63,230 | -9.0% |
| Fixed assets | 21/28 | €7,490 | €4,843 | -€2,646 | -35.3% |
| Tangible fixed assets | 22/27 | €7,490 | €4,843 | -€2,646 | -35.3% |
| Plant, machinery and equipment | 23 | €6,261 | €4,467 | -€1,794 | -28.6% |
| Furniture and vehicles | 24 | €1,229 | €376 | -€853 | -69.4% |
| Current assets | 29/58 | €693,462 | €632,879 | -€60,583 | -8.7% |
| Stocks and contracts in progress | 3 | €234,820 | €234,820 | = | 0.0% |
| Stocks | 30/36 | €234,820 | €234,820 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €243,433 | €235,089 | -€8,344 | -3.4% |
| Trade receivables | 40 | €4,984 | €995 | -€3,989 | -80.0% |
| Other amounts receivable | 41 | €238,450 | €234,095 | -€4,355 | -1.8% |
| Cash at bank and in hand | 54/58 | €215,209 | €161,975 | -€53,234 | -24.7% |
| Deferred charges and accrued income | 490/1 | - | €995 | +€995 | |
| Total equity and liabilities | 10/49 | €700,952 | €637,722 | -€63,230 | -9.0% |
| Equity | 10/15 | €423,345 | €440,171 | +€16,826 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €431,261 | €414,692 | -€16,569 | -3.8% |
| Distributable reserves | 133 | €431,261 | €414,692 | -€16,569 | -3.8% |
| Profit (loss) carried forward | 14 | -€26,516 | €6,879 | +€33,394 | |
| Amounts payable | 17/49 | €277,607 | €197,552 | -€80,055 | -28.8% |
| Amounts payable after more than one year | 17 | €171,748 | €161,363 | -€10,385 | -6.0% |
| Financial debts | 170/4 | €171,748 | €161,363 | -€10,385 | -6.0% |
| Amounts payable within one year | 42/48 | €101,734 | €32,538 | -€69,196 | -68.0% |
| Current portion of amounts payable after more than one year | 42 | €9,929 | €10,385 | +€456 | +4.6% |
| Trade debts | 44 | €1,694 | €1,250 | -€444 | -26.2% |
| Suppliers | 440/4 | €1,694 | €1,250 | -€444 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,631 | €7,060 | +€5,430 | +333.0% |
| Taxes | 450/3 | €1,631 | €7,060 | +€5,430 | +333.0% |
| Other amounts payable | 47/48 | €88,481 | €13,843 | -€74,637 | -84.4% |
| Accrued charges and deferred income | 492/3 | €4,125 | €3,650 | -€475 | -11.5% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,646 | €2,646 | = | 0.0% |
| Other operating charges | 640/8 | €5,116 | €5,680 | +€564 | +11.0% |
| Gross operating margin | 9900 | €27,724 | €42,213 | +€14,489 | +52.3% |
| Operating profit (loss) | 9901 | €19,962 | €33,886 | +€13,924 | +69.8% |
| Financial income | 75/76B | €6,565 | €3,495 | -€3,070 | -46.8% |
| Recurring financial income | 75 | €6,565 | €3,495 | -€3,070 | -46.8% |
| Financial charges | 65/66B | €8,613 | €11,589 | +€2,976 | +34.6% |
| Recurring financial charges | 65 | €8,613 | €11,589 | +€2,976 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €17,914 | €25,792 | +€7,878 | +44.0% |
| Income taxes | 67/77 | €160 | €2,967 | +€2,806 | +1751.9% |
| Profit (loss) for the period | 9904 | €17,754 | €22,826 | +€5,072 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,754 | €22,826 | +€5,072 | +28.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.