PARMENTIER B&J: 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 B&J
Largest movements
- Tangible fixed assets -€30,094
down €30,094 (-52.0%), from €57,928 to €27,833
of which Furniture and vehicles: -€25,936
- Deferred charges and accrued income -€18,322
down €18,322 (-87.0%), from €21,071 to €2,749
- Receivables within one year +€11,778
up €11,778 (+45.3%), from €25,973 to €37,751
of which Other amounts receivable: +€26,153
- Cash +€8,617
up €8,617 (+88.6%), from €9,729 to €18,346
mainly Deferred charges and accrued income (+€18,322) and Investment in fixed assets (net) (+€17,736)
- Other debts -€25,328
down €25,328 (-100%), from €25,328 to €0
- Reserves +€16,190
up €16,190 (+57.7%), from €28,070 to €44,260
- Debts after one year -€7,712
down €7,712 (-46.7%), from €16,520 to €8,808
- Trade debts -€6,617
down €6,617 (-60.9%), from €10,874 to €4,257
- Tax, wage and social debts -€5,200
down €5,200 (-27.0%), from €19,292 to €14,091
- Gross operating margin +€22,284
up €22,284 (+126%), from €17,730 to €40,014
- Taxes +€5,468
up €5,468 (+717%), from €763 to €6,231
- Financial charges +€1,463
up €1,463 (+85.7%), from €1,706 to €3,170
- Depreciation +€1,337
up €1,337 (+12.1%), from €11,021 to €12,358
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.
Derived cash bridge
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 | €115,693 | €87,644 | -€28,049 | -24.2% |
| Fixed assets | 21/28 | €57,929 | €27,834 | -€30,095 | -52.0% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -11.1% |
| Tangible fixed assets | 22/27 | €57,928 | €27,833 | -€30,094 | -52.0% |
| Plant, machinery and equipment | 23 | €15,441 | €11,283 | -€4,158 | -26.9% |
| Furniture and vehicles | 24 | €42,487 | €16,550 | -€25,936 | -61.0% |
| Current assets | 29/58 | €57,764 | €59,810 | +€2,046 | +3.5% |
| Stocks and contracts in progress | 3 | €991 | €964 | -€27 | -2.8% |
| Stocks | 30/36 | €991 | €964 | -€27 | -2.8% |
| Amounts receivable within one year | 40/41 | €25,973 | €37,751 | +€11,778 | +45.3% |
| Trade receivables | 40 | €25,746 | €11,372 | -€14,375 | -55.8% |
| Other amounts receivable | 41 | €226 | €26,379 | +€26,153 | +11,550% |
| Cash at bank and in hand | 54/58 | €9,729 | €18,346 | +€8,617 | +88.6% |
| Deferred charges and accrued income | 490/1 | €21,071 | €2,749 | -€18,322 | -87.0% |
| Total equity and liabilities | 10/49 | €115,693 | €87,644 | -€28,049 | -24.2% |
| Equity | 10/15 | €35,636 | €51,826 | +€16,190 | +45.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,070 | €44,260 | +€16,190 | +57.7% |
| Distributable reserves | 133 | €28,070 | €44,260 | +€16,190 | +57.7% |
| Profit (loss) carried forward | 14 | €2,566 | €2,566 | = | 0.0% |
| Amounts payable | 17/49 | €80,057 | €35,818 | -€44,239 | -55.3% |
| Amounts payable after more than one year | 17 | €16,520 | €8,808 | -€7,712 | -46.7% |
| Financial debts | 170/4 | €16,520 | €8,808 | -€7,712 | -46.7% |
| Amounts payable within one year | 42/48 | €62,825 | €26,060 | -€36,765 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €7,330 | €7,712 | +€382 | +5.2% |
| Trade debts | 44 | €10,874 | €4,257 | -€6,617 | -60.9% |
| Suppliers | 440/4 | €10,874 | €4,257 | -€6,617 | -60.9% |
| Taxes, remuneration and social security | 45 | €19,292 | €14,091 | -€5,200 | -27.0% |
| Taxes | 450/3 | €19,292 | €14,091 | -€5,200 | -27.0% |
| Other amounts payable | 47/48 | €25,328 | €0 | -€25,328 | -100% |
| Accrued charges and deferred income | 492/3 | €713 | €950 | +€237 | +33.2% |
| Non-recurring operating income | 76A | - | €9,764 | +€9,764 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,021 | €12,358 | +€1,337 | +12.1% |
| Other operating charges | 640/8 | €1,675 | €2,065 | +€390 | +23.3% |
| Gross operating margin | 9900 | €17,730 | €40,014 | +€22,284 | +126% |
| Operating profit (loss) | 9901 | €5,034 | €25,591 | +€20,557 | +408% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €1,706 | €3,170 | +€1,463 | +85.7% |
| Recurring financial charges | 65 | €1,706 | €3,170 | +€1,463 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | €3,330 | €22,422 | +€19,092 | +573% |
| Income taxes | 67/77 | €763 | €6,231 | +€5,468 | +717% |
| Profit (loss) for the period | 9904 | €2,566 | €16,190 | +€13,624 | +531% |
| Profit (loss) for the period to be appropriated | 9905 | €2,566 | €16,190 | +€13,624 | +531% |
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 29 October 2026 via checked.be.