Parmentier Consulting: 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 Consulting
Largest movements
- Cash +€55,573
up €55,573 (+145%), from €38,385 to €93,958
mainly Net result for the year (+€78,397) and Receivables within one year (+€8,761)
- Current investments +€36,176
up €36,176 (+113%), from €32,000 to €68,176
- Receivables within one year -€8,761
down €8,761 (-40.8%), from €21,464 to €12,703
of which Trade receivables: -€8,778
- Profit (loss) carried forward +€78,397
up €78,397 (+123%), from €63,903 to €142,300
- Tax, wage and social debts +€2,665
up €2,665 (+9.9%), from €26,817 to €29,482
- Gross operating margin +€18,955
up €18,955 (+23.1%), from €82,041 to €100,996
- Taxes +€3,888
up €3,888 (+22.9%), from €16,945 to €20,833
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 | €93,509 | €176,231 | +€82,722 | +88.5% |
| Fixed assets | 21/28 | €522 | €1,127 | +€606 | +116% |
| Tangible fixed assets | 22/27 | €522 | €1,127 | +€606 | +116% |
| Furniture and vehicles | 24 | €522 | €1,127 | +€606 | +116% |
| Current assets | 29/58 | €92,988 | €175,104 | +€82,116 | +88.3% |
| Amounts receivable within one year | 40/41 | €21,464 | €12,703 | -€8,761 | -40.8% |
| Trade receivables | 40 | €21,464 | €12,686 | -€8,778 | -40.9% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Current investments | 50/53 | €32,000 | €68,176 | +€36,176 | +113% |
| Cash at bank and in hand | 54/58 | €38,385 | €93,958 | +€55,573 | +145% |
| Deferred charges and accrued income | 490/1 | €1,138 | €267 | -€871 | -76.6% |
| Total equity and liabilities | 10/49 | €93,509 | €176,231 | +€82,722 | +88.5% |
| Equity | 10/15 | €65,403 | €143,800 | +€78,397 | +120% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,903 | €142,300 | +€78,397 | +123% |
| Amounts payable | 17/49 | €28,106 | €32,431 | +€4,325 | +15.4% |
| Amounts payable within one year | 42/48 | €28,106 | €32,431 | +€4,325 | +15.4% |
| Trade debts | 44 | €705 | €1,807 | +€1,103 | +156% |
| Suppliers | 440/4 | €705 | €1,807 | +€1,103 | +156% |
| Taxes, remuneration and social security | 45 | €26,817 | €29,482 | +€2,665 | +9.9% |
| Taxes | 450/3 | €26,817 | €29,482 | +€2,665 | +9.9% |
| Other amounts payable | 47/48 | €584 | €1,142 | +€558 | +95.6% |
| Non-recurring operating income | 76A | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €437 | +€259 | +145% |
| Other operating charges | 640/8 | €113 | €387 | +€274 | +242% |
| Gross operating margin | 9900 | €82,041 | €100,996 | +€18,955 | +23.1% |
| Operating profit (loss) | 9901 | €81,750 | €100,172 | +€18,422 | +22.5% |
| Financial income | 75/76B | €21 | €281 | +€260 | +1,237% |
| Recurring financial income | 75 | €21 | €281 | +€260 | +1,237% |
| Financial charges | 65/66B | €922 | €1,223 | +€301 | +32.6% |
| Recurring financial charges | 65 | €922 | €1,223 | +€301 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €80,849 | €99,230 | +€18,381 | +22.7% |
| Income taxes | 67/77 | €16,945 | €20,833 | +€3,888 | +22.9% |
| Profit (loss) for the period | 9904 | €63,903 | €78,397 | +€14,494 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,903 | €78,397 | +€14,494 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.