PARMENTIER & PEANUTS CONCEPT: 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 & PEANUTS CONCEPT
Largest movements
- Tangible fixed assets -€10,843
down €10,843 (-18.6%), from €58,335 to €47,492
of which Leasing and similar rights: -€11,250
- Stocks and contracts +€6,350
up €6,350 (+48.8%), from €13,000 to €19,350
- Cash -€4,375
down €4,375 (-57.6%), from €7,593 to €3,218
mainly Debts after one year (-€7,601) and Stocks and contracts (-€6,350)
- Receivables within one year -€3,949
down €3,949 (-34.1%), from €11,565 to €7,615
of which Other amounts receivable: -€2,448
- Intangible fixed assets -€1,500
down €1,500 (-18.1%), from €8,306 to €6,806
- Debts after one year -€7,601
down €7,601 (-47.6%), from €15,972 to €8,371
- Tax, wage and social debts -€4,268
down €4,268 (-57.2%), from €7,463 to €3,195
of which Taxes: -€2,268
- Trade debts +€1,979
up €1,979 (+331%), from €599 to €2,578
- Profit (loss) carried forward -€1,945
down €1,945 (-11.4%), from €17,052 to €15,107
- Current portion of long-term debt -€1,594
down €1,594 (-9.4%), from €17,039 to €15,446
- Gross operating margin -€9,507
down €9,507 (-31.7%), from €30,034 to €20,527
- Depreciation -€4,397
down €4,397 (-19.5%), from €22,547 to €18,150
- Other operating charges +€2,367
up €2,367 (+248%), from €956 to €3,323
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 | €98,799 | €84,634 | -€14,164 | -14.3% |
| Fixed assets | 21/28 | €66,641 | €54,298 | -€12,343 | -18.5% |
| Intangible fixed assets | 21 | €8,306 | €6,806 | -€1,500 | -18.1% |
| Tangible fixed assets | 22/27 | €58,335 | €47,492 | -€10,843 | -18.6% |
| Land and buildings | 22 | €13,373 | €12,699 | -€674 | -5.0% |
| Plant, machinery and equipment | 23 | €26,059 | €26,168 | +€109 | +0.4% |
| Furniture and vehicles | 24 | - | €973 | +€973 | |
| Leasing and similar rights | 25 | €18,903 | €7,653 | -€11,250 | -59.5% |
| Current assets | 29/58 | €32,157 | €30,336 | -€1,822 | -5.7% |
| Stocks and contracts in progress | 3 | €13,000 | €19,350 | +€6,350 | +48.8% |
| Stocks | 30/36 | €13,000 | €19,350 | +€6,350 | +48.8% |
| Amounts receivable within one year | 40/41 | €11,565 | €7,615 | -€3,949 | -34.1% |
| Trade receivables | 40 | €9,056 | €7,555 | -€1,501 | -16.6% |
| Other amounts receivable | 41 | €2,508 | €60 | -€2,448 | -97.6% |
| Cash at bank and in hand | 54/58 | €7,593 | €3,218 | -€4,375 | -57.6% |
| Deferred charges and accrued income | 490/1 | - | €152 | +€152 | |
| Total equity and liabilities | 10/49 | €98,799 | €84,634 | -€14,164 | -14.3% |
| Equity | 10/15 | €19,052 | €17,107 | -€1,945 | -10.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,052 | €15,107 | -€1,945 | -11.4% |
| Amounts payable | 17/49 | €79,746 | €67,527 | -€12,219 | -15.3% |
| Amounts payable after more than one year | 17 | €15,972 | €8,371 | -€7,601 | -47.6% |
| Financial debts | 170/4 | €15,972 | €8,371 | -€7,601 | -47.6% |
| Amounts payable within one year | 42/48 | €63,774 | €59,156 | -€4,618 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €17,039 | €15,446 | -€1,594 | -9.4% |
| Trade debts | 44 | €599 | €2,578 | +€1,979 | +331% |
| Suppliers | 440/4 | €599 | €2,578 | +€1,979 | +331% |
| Taxes, remuneration and social security | 45 | €7,463 | €3,195 | -€4,268 | -57.2% |
| Taxes | 450/3 | €5,463 | €3,195 | -€2,268 | -41.5% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €38,673 | €37,937 | -€736 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,547 | €18,150 | -€4,397 | -19.5% |
| Other operating charges | 640/8 | €956 | €3,323 | +€2,367 | +248% |
| Gross operating margin | 9900 | €30,034 | €20,527 | -€9,507 | -31.7% |
| Operating profit (loss) | 9901 | €6,530 | -€946 | -€7,476 | |
| Financial income | 75/76B | €64 | €1 | -€63 | -98.3% |
| Recurring financial income | 75 | €64 | €1 | -€63 | -98.3% |
| Financial charges | 65/66B | €1,238 | €999 | -€239 | -19.3% |
| Recurring financial charges | 65 | €1,238 | €999 | -€239 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €5,356 | -€1,945 | -€7,300 | |
| Profit (loss) for the period | 9904 | €5,356 | -€1,945 | -€7,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,356 | -€1,945 | -€7,300 |
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 26 October 2026 via checked.be.