PARMENTIER GUY: 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 GUY
Largest movements
- Receivables within one year -€667,572
down €667,572 (-87.0%), from €767,239 to €99,667
of which Other amounts receivable: -€562,902
- Tangible fixed assets -€15,973
down €15,973 (-14.2%), from €112,580 to €96,607
of which Furniture and vehicles: -€9,080
- Cash +€13,238
up €13,238 (+6.5%), from €205,094 to €218,332
mainly Receivables within one year (+€667,572) and Net result for the year (+€247,915)
- Other debts -€419,836
down €419,836 (-62.9%), from €667,751 to €247,915
- Trade debts -€120,033
down €120,033 (-99.1%), from €121,068 to €1,035
- Tax, wage and social debts -€86,257
down €86,257 (-86.7%), from €99,453 to €13,196
- Provisions -€45,000
no longer reported in 2025 (was €45,000)
- Gross operating margin -€402,063
down €402,063 (-53.7%), from €748,365 to €346,302
- Staff costs -€345,161
down €345,161 (-98.0%), from €352,059 to €6,898
- Taxes -€31,034
down €31,034 (-29.8%), from €104,248 to €73,214
- Depreciation +€8,415
up €8,415 (+111.3%), from €7,558 to €15,973
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 | €1,085,732 | €414,606 | -€671,126 | -61.8% |
| Fixed assets | 21/28 | €113,399 | €96,607 | -€16,792 | -14.8% |
| Tangible fixed assets | 22/27 | €112,580 | €96,607 | -€15,973 | -14.2% |
| Furniture and vehicles | 24 | €49,300 | €40,220 | -€9,080 | -18.4% |
| Other tangible fixed assets | 26 | €63,280 | €56,387 | -€6,893 | -10.9% |
| Financial fixed assets | 28 | €819 | - | -€819 | |
| Current assets | 29/58 | €972,333 | €317,999 | -€654,334 | -67.3% |
| Amounts receivable within one year | 40/41 | €767,239 | €99,667 | -€667,572 | -87.0% |
| Trade receivables | 40 | €139,727 | €35,057 | -€104,670 | -74.9% |
| Other amounts receivable | 41 | €627,512 | €64,610 | -€562,902 | -89.7% |
| Cash at bank and in hand | 54/58 | €205,094 | €218,332 | +€13,238 | +6.5% |
| Total equity and liabilities | 10/49 | €1,085,732 | €414,606 | -€671,126 | -61.8% |
| Equity | 10/15 | €152,460 | €152,460 | = | 0.0% |
| Contributions | 10/11 | €138,600 | €138,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,860 | - | -€13,860 | |
| Reserves not available under the articles | 1311 | €13,860 | - | -€13,860 | |
| Distributable reserves | 133 | - | €13,860 | +€13,860 | |
| Provisions and deferred taxes | 16 | €45,000 | - | -€45,000 | |
| Provisions for liabilities and charges | 160/5 | €45,000 | - | -€45,000 | |
| Other liabilities and charges | 164/5 | €45,000 | - | -€45,000 | |
| Amounts payable | 17/49 | €888,272 | €262,146 | -€626,126 | -70.5% |
| Amounts payable within one year | 42/48 | €888,272 | €262,146 | -€626,126 | -70.5% |
| Trade debts | 44 | €121,068 | €1,035 | -€120,033 | -99.1% |
| Suppliers | 440/4 | €121,068 | €1,035 | -€120,033 | -99.1% |
| Taxes, remuneration and social security | 45 | €99,453 | €13,196 | -€86,257 | -86.7% |
| Taxes | 450/3 | €99,453 | €13,196 | -€86,257 | -86.7% |
| Other amounts payable | 47/48 | €667,751 | €247,915 | -€419,836 | -62.9% |
| Non-recurring operating income | 76A | €14,535 | €651 | -€13,884 | -95.5% |
| Remuneration, social security and pensions | 62 | €352,059 | €6,898 | -€345,161 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,558 | €15,973 | +€8,415 | +111.3% |
| Other operating charges | 640/8 | €3,295 | €346 | -€2,949 | -89.5% |
| Gross operating margin | 9900 | €748,365 | €346,302 | -€402,063 | -53.7% |
| Operating profit (loss) | 9901 | €385,453 | €323,085 | -€62,368 | -16.2% |
| Financial income | 75/76B | €3,108 | €595 | -€2,513 | -80.9% |
| Recurring financial income | 75 | €3,108 | €595 | -€2,513 | -80.9% |
| Financial charges | 65/66B | €2,820 | €2,551 | -€269 | -9.5% |
| Recurring financial charges | 65 | €2,820 | €2,551 | -€269 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €385,741 | €321,129 | -€64,612 | -16.8% |
| Income taxes | 67/77 | €104,248 | €73,214 | -€31,034 | -29.8% |
| Profit (loss) for the period | 9904 | €281,493 | €247,915 | -€33,578 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €281,493 | €247,915 | -€33,578 | -11.9% |
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 3 October 2026 via checked.be.