Parmentier: 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.
Parmentier
Largest movements
- Cash +€12,982
up €12,982 (+20.1%), from €64,662 to €77,645
mainly Net result for the year (+€20,334) and Depreciation (+€2,714)
- Stocks and contracts +€10,153
up €10,153 (+11.7%), from €86,841 to €96,994
- Receivables within one year -€2,251
down €2,251 (-23.0%), from €9,791 to €7,540
of which Other amounts receivable: -€1,180
- Profit (loss) carried forward +€20,334
up €20,334 (+76.9%), from €26,432 to €46,766
- Tax, wage and social debts -€2,320
down €2,320 (-16.4%), from €14,185 to €11,865
- Trade debts +€2,195
up €2,195 (+12.3%), from €17,909 to €20,104
- Gross operating margin -€10,589
down €10,589 (-22.1%), from €48,009 to €37,420
- Financial income +€3,921
up €3,921 (+375.7%), from €1,044 to €4,965
- Taxes -€1,295
down €1,295 (-16.4%), from €7,882 to €6,587
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 | €170,118 | €189,516 | +€19,398 | +11.4% |
| Fixed assets | 21/28 | €5,692 | €4,726 | -€966 | -17.0% |
| Intangible fixed assets | 21 | €122 | €0 | -€122 | -100.0% |
| Tangible fixed assets | 22/27 | €5,445 | €4,601 | -€844 | -15.5% |
| Plant, machinery and equipment | 23 | €861 | €546 | -€315 | -36.6% |
| Furniture and vehicles | 24 | €4,584 | €4,055 | -€529 | -11.5% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €164,426 | €184,790 | +€20,364 | +12.4% |
| Stocks and contracts in progress | 3 | €86,841 | €96,994 | +€10,153 | +11.7% |
| Stocks | 30/36 | €86,841 | €96,994 | +€10,153 | +11.7% |
| Amounts receivable within one year | 40/41 | €9,791 | €7,540 | -€2,251 | -23.0% |
| Trade receivables | 40 | €7,673 | €6,603 | -€1,071 | -14.0% |
| Other amounts receivable | 41 | €2,118 | €938 | -€1,180 | -55.7% |
| Cash at bank and in hand | 54/58 | €64,662 | €77,645 | +€12,982 | +20.1% |
| Deferred charges and accrued income | 490/1 | €3,131 | €2,611 | -€520 | -16.6% |
| Total equity and liabilities | 10/49 | €170,118 | €189,516 | +€19,398 | +11.4% |
| Equity | 10/15 | €112,441 | €132,775 | +€20,334 | +18.1% |
| Contributions | 10/11 | €20,661 | €20,661 | = | 0.0% |
| Reserves | 13 | €65,349 | €65,349 | = | 0.0% |
| Distributable reserves | 133 | €65,349 | €65,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,432 | €46,766 | +€20,334 | +76.9% |
| Amounts payable | 17/49 | €57,677 | €56,741 | -€937 | -1.6% |
| Amounts payable within one year | 42/48 | €56,825 | €55,932 | -€893 | -1.6% |
| Financial debts | 43 | €2,054 | €1,193 | -€861 | -41.9% |
| Credit institutions | 430/8 | €2,054 | €1,193 | -€861 | -41.9% |
| Trade debts | 44 | €17,909 | €20,104 | +€2,195 | +12.3% |
| Suppliers | 440/4 | €17,909 | €20,104 | +€2,195 | +12.3% |
| Taxes, remuneration and social security | 45 | €14,185 | €11,865 | -€2,320 | -16.4% |
| Taxes | 450/3 | €14,185 | €11,865 | -€2,320 | -16.4% |
| Other amounts payable | 47/48 | €22,676 | €22,770 | +€94 | +0.4% |
| Accrued charges and deferred income | 492/3 | €853 | €809 | -€44 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448 | €2,714 | +€267 | +10.9% |
| Other operating charges | 640/8 | €7,813 | €8,065 | +€252 | +3.2% |
| Gross operating margin | 9900 | €48,009 | €37,420 | -€10,589 | -22.1% |
| Operating profit (loss) | 9901 | €37,748 | €26,641 | -€11,107 | -29.4% |
| Financial income | 75/76B | €1,044 | €4,965 | +€3,921 | +375.7% |
| Recurring financial income | 75 | €1,044 | €4,965 | +€3,921 | +375.7% |
| Financial charges | 65/66B | €4,992 | €4,685 | -€308 | -6.2% |
| Recurring financial charges | 65 | €4,992 | €4,685 | -€308 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €33,799 | €26,921 | -€6,878 | -20.3% |
| Income taxes | 67/77 | €7,882 | €6,587 | -€1,295 | -16.4% |
| Profit (loss) for the period | 9904 | €25,917 | €20,334 | -€5,583 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,917 | €20,334 | -€5,583 | -21.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.