PARMENTIER DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Stocks and contracts +€160,790
up €160,790 (+9.6%), from €1.7m to €1.8m
- Debts after one year +€2.7m
up €2.7m (+290.9%), from €931,200 to €3.6m
of which Financial debts: +€1.5m
- Current portion of long-term debt -€2.6m
down €2.6m (-94.6%), from €2.8m to €152,220
- Profit (loss) carried forward +€78,938
up €78,938 (+56.6%), from €139,557 to €218,494
- Other debts +€50,498
up €50,498 (+81.4%), from €62,001 to €112,499
- Gross operating margin +€40,338
up €40,338 (+31.1%), from €129,523 to €169,861
- Taxes +€8,947
up €8,947 (+44.5%), from €20,112 to €29,059
- Other operating charges +€2,516
up €2,516 (+14.7%), from €17,065 to €19,581
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 | €4,676,182 | €4,824,085 | +€147,903 | +3.2% |
| Fixed assets | 21/28 | €2,908,800 | €2,867,200 | -€41,600 | -1.4% |
| Tangible fixed assets | 22/27 | €2,908,800 | €2,867,200 | -€41,600 | -1.4% |
| Land and buildings | 22 | €2,908,800 | €2,867,200 | -€41,600 | -1.4% |
| Current assets | 29/58 | €1,767,382 | €1,956,885 | +€189,503 | +10.7% |
| Stocks and contracts in progress | 3 | €1,675,526 | €1,836,316 | +€160,790 | +9.6% |
| Stocks | 30/36 | €1,675,526 | €1,836,316 | +€160,790 | +9.6% |
| Amounts receivable within one year | 40/41 | €67,853 | €85,368 | +€17,515 | +25.8% |
| Trade receivables | 40 | - | €3,751 | +€3,751 | |
| Other amounts receivable | 41 | €67,853 | €81,617 | +€13,764 | +20.3% |
| Cash at bank and in hand | 54/58 | €6,018 | €16,055 | +€10,037 | +166.8% |
| Deferred charges and accrued income | 490/1 | €17,985 | €19,146 | +€1,161 | +6.5% |
| Total equity and liabilities | 10/49 | €4,676,182 | €4,824,085 | +€147,903 | +3.2% |
| Equity | 10/15 | €769,660 | €848,598 | +€78,938 | +10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €611,511 | €611,511 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,820 | €5,820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,820 | €5,820 | = | 0.0% |
| Distributable reserves | 133 | €605,691 | €605,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,557 | €218,494 | +€78,938 | +56.6% |
| Amounts payable | 17/49 | €3,906,522 | €3,975,487 | +€68,965 | +1.8% |
| Amounts payable after more than one year | 17 | €931,200 | €3,639,707 | +€2.7m | +290.9% |
| Financial debts | 170/4 | - | €1,463,507 | +€1.5m | |
| Other amounts payable | 178/9 | €931,200 | €2,176,200 | +€1.2m | +133.7% |
| Amounts payable within one year | 42/48 | €2,973,472 | €328,961 | -€2.6m | -88.9% |
| Current portion of amounts payable after more than one year | 42 | €2,800,000 | €152,220 | -€2.6m | -94.6% |
| Trade debts | 44 | €62,549 | €15,061 | -€47,487 | -75.9% |
| Suppliers | 440/4 | €62,549 | €15,061 | -€47,487 | -75.9% |
| Taxes, remuneration and social security | 45 | €48,922 | €49,181 | +€259 | +0.5% |
| Taxes | 450/3 | €48,922 | €49,181 | +€259 | +0.5% |
| Other amounts payable | 47/48 | €62,001 | €112,499 | +€50,498 | +81.4% |
| Accrued charges and deferred income | 492/3 | €1,850 | €6,819 | +€4,969 | +268.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,600 | €41,600 | = | 0.0% |
| Other operating charges | 640/8 | €17,065 | €19,581 | +€2,516 | +14.7% |
| Gross operating margin | 9900 | €129,523 | €169,861 | +€40,338 | +31.1% |
| Operating profit (loss) | 9901 | €70,858 | €108,680 | +€37,822 | +53.4% |
| Financial charges | 65/66B | €630 | €684 | +€54 | +8.5% |
| Recurring financial charges | 65 | €630 | €684 | +€54 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €70,228 | €107,997 | +€37,769 | +53.8% |
| Income taxes | 67/77 | €20,112 | €29,059 | +€8,947 | +44.5% |
| Profit (loss) for the period | 9904 | €50,116 | €78,938 | +€28,822 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,116 | €78,938 | +€28,822 | +57.5% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.