PARMENTIER GINO: 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 GINO
Largest movements
- Receivables within one year -€23,338
down €23,338 (-64.8%), from €36,000 to €12,662
of which Trade receivables: -€24,000
- Tangible fixed assets -€18,118
down €18,118 (-72.6%), from €24,953 to €6,836
of which Furniture and vehicles: -€17,728
- Cash +€15,178
up €15,178 (+25.6%), from €59,402 to €74,580
mainly Receivables within one year (+€23,338) and Depreciation (+€18,118)
- Deferred charges and accrued income -€1,921
down €1,921 (-24.9%), from €7,703 to €5,782
- Contributions -€24,000
down €24,000 (-38.7%), from €62,000 to €38,000
- Current portion of long-term debt -€11,184
down €11,184 (-100%), from €11,184 to €0
- Reserves +€10,201
up €10,201 (+24.5%), from €41,658 to €51,859
- Other debts -€2,365
down €2,365 (-26.5%), from €8,928 to €6,563
- Gross operating margin -€40,588
down €40,588 (-53.2%), from €76,291 to €35,702
- Taxes -€8,437
down €8,437 (-59.1%), from €14,274 to €5,838
- Depreciation -€2,242
down €2,242 (-11.0%), from €20,360 to €18,118
- Financial charges -€914
down €914 (-89.7%), from €1,019 to €105
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 | €128,058 | €99,860 | -€28,198 | -22.0% |
| Fixed assets | 21/28 | €24,953 | €6,836 | -€18,118 | -72.6% |
| Tangible fixed assets | 22/27 | €24,953 | €6,836 | -€18,118 | -72.6% |
| Plant, machinery and equipment | 23 | €681 | €291 | -€390 | -57.3% |
| Furniture and vehicles | 24 | €24,273 | €6,545 | -€17,728 | -73.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €103,105 | €93,024 | -€10,080 | -9.8% |
| Amounts receivable within one year | 40/41 | €36,000 | €12,662 | -€23,338 | -64.8% |
| Trade receivables | 40 | €36,000 | €12,000 | -€24,000 | -66.7% |
| Other amounts receivable | 41 | €0 | €662 | +€662 | |
| Cash at bank and in hand | 54/58 | €59,402 | €74,580 | +€15,178 | +25.6% |
| Deferred charges and accrued income | 490/1 | €7,703 | €5,782 | -€1,921 | -24.9% |
| Total equity and liabilities | 10/49 | €128,058 | €99,860 | -€28,198 | -22.0% |
| Equity | 10/15 | €103,658 | €89,859 | -€13,799 | -13.3% |
| Contributions | 10/11 | €62,000 | €38,000 | -€24,000 | -38.7% |
| Reserves | 13 | €41,658 | €51,859 | +€10,201 | +24.5% |
| Distributable reserves | 133 | €41,658 | €51,859 | +€10,201 | +24.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,400 | €10,001 | -€14,399 | -59.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,780 | €10,001 | -€13,779 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €11,184 | €0 | -€11,184 | -100% |
| Trade debts | 44 | €3,393 | €3,164 | -€230 | -6.8% |
| Suppliers | 440/4 | €3,393 | €3,164 | -€230 | -6.8% |
| Taxes, remuneration and social security | 45 | €274 | €274 | +€0 | 0.0% |
| Taxes | 450/3 | €274 | €274 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,928 | €6,563 | -€2,365 | -26.5% |
| Accrued charges and deferred income | 492/3 | €620 | €0 | -€620 | -100% |
| Non-recurring operating income | 76A | €50,500 | €0 | -€50,500 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,360 | €18,118 | -€2,242 | -11.0% |
| Other operating charges | 640/8 | €1,044 | €607 | -€437 | -41.8% |
| Non-recurring operating charges | 66A | €267 | €0 | -€267 | -100% |
| Gross operating margin | 9900 | €76,291 | €35,702 | -€40,588 | -53.2% |
| Operating profit (loss) | 9901 | €54,620 | €16,977 | -€37,643 | -68.9% |
| Financial income | 75/76B | €207 | €0 | -€207 | -100% |
| Recurring financial income | 75 | €207 | €0 | -€207 | -100% |
| Financial charges | 65/66B | €1,019 | €105 | -€914 | -89.7% |
| Recurring financial charges | 65 | €1,019 | €105 | -€914 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €53,808 | €16,872 | -€36,936 | -68.6% |
| Income taxes | 67/77 | €14,274 | €5,838 | -€8,437 | -59.1% |
| Profit (loss) for the period | 9904 | €39,534 | €11,034 | -€28,499 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,534 | €11,034 | -€28,499 | -72.1% |
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 22 October 2026 via checked.be.