PARMENTIER DAVID: 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 DAVID
Largest movements
- Cash +€38,142
up €38,142 (+114%), from €33,509 to €71,652
mainly Net result for the year (+€37,257) and Other debts (+€19,957)
- Tangible fixed assets -€10,753
down €10,753 (-50.0%), from €21,499 to €10,746
- Intangible fixed assets -€9,600
down €9,600 (-21.6%), from €44,344 to €34,744
- Reserves +€23,859
up €23,859 (+44.0%), from €54,169 to €78,027
- Trade debts -€23,121
down €23,121 (-62.5%), from €37,022 to €13,901
- Other debts +€19,957
up €19,957 (+145%), from €13,783 to €33,739
- Current portion of long-term debt -€8,761
down €8,761 (-100%), from €8,761 to €0
- Tax, wage and social debts +€4,246
up €4,246 (+11,658%), from €36 to €4,282
- Gross operating margin +€18,577
up €18,577 (+38.8%), from €47,882 to €66,459
- Depreciation -€7,192
down €7,192 (-33.9%), from €21,195 to €14,003
- Taxes +€6,209
up €6,209 (+77.3%), from €8,036 to €14,246
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 | €150,312 | €167,065 | +€16,752 | +11.1% |
| Fixed assets | 21/28 | €65,844 | €45,490 | -€20,353 | -30.9% |
| Intangible fixed assets | 21 | €44,344 | €34,744 | -€9,600 | -21.6% |
| Tangible fixed assets | 22/27 | €21,499 | €10,746 | -€10,753 | -50.0% |
| Furniture and vehicles | 24 | €21,499 | €10,746 | -€10,753 | -50.0% |
| Current assets | 29/58 | €84,469 | €121,574 | +€37,106 | +43.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €33,509 | €71,652 | +€38,142 | +114% |
| Deferred charges and accrued income | 490/1 | €50,959 | €49,922 | -€1,037 | -2.0% |
| Total equity and liabilities | 10/49 | €150,312 | €167,065 | +€16,752 | +11.1% |
| Equity | 10/15 | €55,269 | €79,127 | +€23,859 | +43.2% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €54,169 | €78,027 | +€23,859 | +44.0% |
| Distributable reserves | 133 | €54,169 | €78,027 | +€23,859 | +44.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,043 | €87,937 | -€7,106 | -7.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,602 | €51,923 | -€7,679 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €8,761 | €0 | -€8,761 | -100% |
| Trade debts | 44 | €37,022 | €13,901 | -€23,121 | -62.5% |
| Suppliers | 440/4 | €37,022 | €13,901 | -€23,121 | -62.5% |
| Taxes, remuneration and social security | 45 | €36 | €4,282 | +€4,246 | +11,658% |
| Taxes | 450/3 | €36 | €4,282 | +€4,246 | +11,658% |
| Other amounts payable | 47/48 | €13,783 | €33,739 | +€19,957 | +145% |
| Accrued charges and deferred income | 492/3 | €35,441 | €36,014 | +€573 | +1.6% |
| Non-recurring operating income | 76A | - | €2,992 | +€2,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,195 | €14,003 | -€7,192 | -33.9% |
| Other operating charges | 640/8 | €382 | €128 | -€254 | -66.5% |
| Gross operating margin | 9900 | €47,882 | €66,459 | +€18,577 | +38.8% |
| Operating profit (loss) | 9901 | €26,305 | €52,329 | +€26,023 | +98.9% |
| Financial charges | 65/66B | €414 | €826 | +€413 | +99.8% |
| Recurring financial charges | 65 | €414 | €826 | +€413 | +99.8% |
| Profit (loss) for the period before taxes | 9903 | €25,892 | €51,502 | +€25,610 | +98.9% |
| Income taxes | 67/77 | €8,036 | €14,246 | +€6,209 | +77.3% |
| Profit (loss) for the period | 9904 | €17,855 | €37,257 | +€19,401 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €17,855 | €37,257 | +€19,401 | +109% |
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 14 October 2026 via checked.be.