PARMENTIER KOELTECHNIEK: what changed
What changed
PARMENTIER KOELTECHNIEK
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
-€56,403
2025 · €641-€57,044
Equity
€266,024
2025 · €322,428-€56,403
Cash
€0
2025 · €11,210-€11,210
Balance sheet total
€507,893
2025 · €468,159+€39,734
Largest movements
Assets
- Tangible fixed assets +€35,143
up €35,143 (+9.8%), from €360,253 to €395,397
of which Leasing and similar rights: +€96,583
- Receivables within one year +€12,856
up €12,856 (+21.4%), from €60,115 to €72,970
of which Other amounts receivable: +€10,240
- Cash -€11,210
down €11,210 (-100%), from €11,210 to €0
mainly Investment in fixed assets (net) (-€121,065) and Net result for the year (-€56,403)
Equity and liabilities
- Debts after one year +€64,730
up €64,730 (+104%), from €62,032 to €126,762
- Profit (loss) carried forward -€56,403
down €56,403 (-72.2%), from €78,085 to €21,682
- Other debts +€22,208
up €22,208 (+389%), from €5,703 to €27,911
- Trade debts +€15,339
up €15,339 (+69.6%), from €22,028 to €37,367
- Current portion of long-term debt -€13,357
down €13,357 (-25.6%), from €52,142 to €38,786
Income statement
- Gross operating margin -€38,864
down €38,864 (-41.4%), from €93,927 to €55,062
- Depreciation +€5,171
up €5,171 (+6.4%), from €80,751 to €85,922
- Other operating charges +€3,757
up €3,757 (+80.1%), from €4,691 to €8,448
- Financial charges +€3,166
up €3,166 (+47.2%), from €6,712 to €9,878
- Taxes -€1,158
down €1,158 (-100%), from €1,158 to €0
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€641
Gross operating margin
-€38,864
Depreciation
-€5,171
Other operating charges
-€3,757
Other operating items
-€7,218
Financial income
-€26
Financial charges
-€3,166
Taxes
+€1,158
Result 2026
-€56,403
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€48,202
Investment
-€121,065
Financing
+€61,654
Cash 2025
€11,210
From operations (derived)
+€48,202
Net result for the year
-€56,403
Depreciation
+€85,922
Stocks and contracts
+€1,534
Receivables within one year
-€12,856
Deferred charges and accrued income
-€4,479
Trade debts
+€15,339
Tax, wage and social debts
-€3,431
Other debts
+€22,208
Accrued charges and deferred income
+€367
Investment (derived)
-€121,065
Investment in fixed assets (net)
-€121,065
Financing
+€61,654
Debts after one year
+€64,730
Current portion of long-term debt
-€13,357
Short-term financial debts
+€10,280
Cash 2026
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €468,159 | €507,893 | +€39,734 | +8.5% |
| Fixed assets | 21/28 | €363,136 | €398,280 | +€35,143 | +9.7% |
| Tangible fixed assets | 22/27 | €360,253 | €395,397 | +€35,143 | +9.8% |
| Land and buildings | 22 | €152,222 | €148,548 | -€3,674 | -2.4% |
| Plant, machinery and equipment | 23 | €56,593 | €58,890 | +€2,298 | +4.1% |
| Furniture and vehicles | 24 | €127,826 | €67,763 | -€60,063 | -47.0% |
| Leasing and similar rights | 25 | €23,613 | €120,196 | +€96,583 | +409% |
| Financial fixed assets | 28 | €2,883 | €2,883 | = | 0.0% |
| Current assets | 29/58 | €105,023 | €109,614 | +€4,591 | +4.4% |
| Stocks and contracts in progress | 3 | €28,760 | €27,226 | -€1,534 | -5.3% |
| Stocks | 30/36 | €28,760 | €27,226 | -€1,534 | -5.3% |
| Amounts receivable within one year | 40/41 | €60,115 | €72,970 | +€12,856 | +21.4% |
| Trade receivables | 40 | €46,285 | €48,900 | +€2,616 | +5.7% |
| Other amounts receivable | 41 | €13,830 | €24,070 | +€10,240 | +74.0% |
| Current investments | 50/53 | €2,046 | €2,046 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,210 | €0 | -€11,210 | -100% |
| Deferred charges and accrued income | 490/1 | €2,892 | €7,371 | +€4,479 | +155% |
| Total equity and liabilities | 10/49 | €468,159 | €507,893 | +€39,734 | +8.5% |
| Equity | 10/15 | €322,428 | €266,024 | -€56,403 | -17.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €238,145 | €238,145 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,123 | €1,123 | = | 0.0% |
| Distributable reserves | 133 | €237,022 | €237,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,085 | €21,682 | -€56,403 | -72.2% |
| Amounts payable | 17/49 | €145,732 | €241,869 | +€96,137 | +66.0% |
| Amounts payable after more than one year | 17 | €62,032 | €126,762 | +€64,730 | +104% |
| Financial debts | 170/4 | €62,032 | €126,762 | +€64,730 | +104% |
| Amounts payable within one year | 42/48 | €83,429 | €114,469 | +€31,040 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €52,142 | €38,786 | -€13,357 | -25.6% |
| Financial debts | 43 | €126 | €10,406 | +€10,280 | +8,160% |
| Credit institutions | 430/8 | €126 | €10,406 | +€10,280 | +8,160% |
| Trade debts | 44 | €22,028 | €37,367 | +€15,339 | +69.6% |
| Suppliers | 440/4 | €22,028 | €37,367 | +€15,339 | +69.6% |
| Taxes, remuneration and social security | 45 | €3,431 | €0 | -€3,431 | -100% |
| Taxes | 450/3 | €483 | €0 | -€483 | -100% |
| Remuneration and social security | 454/9 | €2,948 | €0 | -€2,948 | -100% |
| Other amounts payable | 47/48 | €5,703 | €27,911 | +€22,208 | +389% |
| Accrued charges and deferred income | 492/3 | €270 | €637 | +€367 | +136% |
| Non-recurring operating income | 76A | - | €8,031 | +€8,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,751 | €85,922 | +€5,171 | +6.4% |
| Other operating charges | 640/8 | €4,691 | €8,448 | +€3,757 | +80.1% |
| Non-recurring operating charges | 66A | - | €7,218 | +€7,218 | |
| Gross operating margin | 9900 | €93,927 | €55,062 | -€38,864 | -41.4% |
| Operating profit (loss) | 9901 | €8,484 | -€46,526 | -€55,010 | |
| Financial income | 75/76B | €26 | €1 | -€26 | -97.6% |
| Recurring financial income | 75 | €26 | €1 | -€26 | -97.6% |
| Financial charges | 65/66B | €6,712 | €9,878 | +€3,166 | +47.2% |
| Recurring financial charges | 65 | €6,712 | €9,878 | +€3,166 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €1,799 | -€56,403 | -€58,202 | |
| Income taxes | 67/77 | €1,158 | €0 | -€1,158 | -100% |
| Profit (loss) for the period | 9904 | €641 | -€56,403 | -€57,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €641 | -€56,403 | -€57,044 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.