PARMENTIER SERVICES: 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 SERVICES
Largest movements
- Financial fixed assets +€117,000
up €117,000 (+195000.0%), from €60 to €117,060
- Current investments -€59,002
no longer reported in 2025 (was €59,002)
- Receivables within one year -€16,973
down €16,973 (-27.2%), from €62,431 to €45,458
of which Other amounts receivable: -€18,144
- Cash -€11,514
down €11,514 (-100.0%), from €11,515 to €2
mainly Investment in fixed assets (net) (-€117,000) and Tax, wage and social debts (-€10,246)
- Trade debts +€20,697
up €20,697 (+72.0%), from €28,751 to €49,448
- Reserves +€19,813
up €19,813 (+58.8%), from €33,675 to €53,488
of which Distributable reserves: +€19,813
- Tax, wage and social debts -€10,246
down €10,246 (-67.7%), from €15,130 to €4,885
- Other debts -€9,831
down €9,831 (-18.1%), from €54,362 to €44,531
- Short-term financial debts +€7,358
new in 2025: €7,358
- Gross operating margin -€14,732
down €14,732 (-30.8%), from €47,874 to €33,142
- Taxes -€5,633
down €5,633 (-35.0%), from €16,102 to €10,469
- Financial income -€1,515
down €1,515 (-79.8%), from €1,897 to €383
- Financial charges +€788
up €788 (+334.9%), from €235 to €1,023
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 | €139,318 | €167,109 | +€27,791 | +19.9% |
| Fixed assets | 21/28 | €6,265 | €121,649 | +€115,384 | +1841.8% |
| Tangible fixed assets | 22/27 | €6,205 | €4,589 | -€1,616 | -26.0% |
| Furniture and vehicles | 24 | €6,205 | €4,589 | -€1,616 | -26.0% |
| Financial fixed assets | 28 | €60 | €117,060 | +€117,000 | +195000.0% |
| Current assets | 29/58 | €133,053 | €45,460 | -€87,594 | -65.8% |
| Amounts receivable within one year | 40/41 | €62,431 | €45,458 | -€16,973 | -27.2% |
| Trade receivables | 40 | €44,287 | €45,458 | +€1,171 | +2.6% |
| Other amounts receivable | 41 | €18,144 | - | -€18,144 | |
| Current investments | 50/53 | €59,002 | - | -€59,002 | |
| Cash at bank and in hand | 54/58 | €11,515 | €2 | -€11,514 | -100.0% |
| Deferred charges and accrued income | 490/1 | €105 | - | -€105 | |
| Total equity and liabilities | 10/49 | €139,318 | €167,109 | +€27,791 | +19.9% |
| Equity | 10/15 | €39,875 | €59,688 | +€19,813 | +49.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,675 | €53,488 | +€19,813 | +58.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €31,675 | €51,488 | +€19,813 | +62.6% |
| Amounts payable | 17/49 | €99,443 | €107,421 | +€7,978 | +8.0% |
| Amounts payable within one year | 42/48 | €98,243 | €106,221 | +€7,978 | +8.1% |
| Financial debts | 43 | - | €7,358 | +€7,358 | |
| Credit institutions | 430/8 | - | €7,358 | +€7,358 | |
| Trade debts | 44 | €28,751 | €49,448 | +€20,697 | +72.0% |
| Suppliers | 440/4 | €28,751 | €49,448 | +€20,697 | +72.0% |
| Taxes, remuneration and social security | 45 | €15,130 | €4,885 | -€10,246 | -67.7% |
| Taxes | 450/3 | €15,130 | €4,885 | -€10,246 | -67.7% |
| Other amounts payable | 47/48 | €54,362 | €44,531 | -€9,831 | -18.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €1,616 | +€230 | +16.6% |
| Other operating charges | 640/8 | €681 | €603 | -€78 | -11.5% |
| Gross operating margin | 9900 | €47,874 | €33,142 | -€14,732 | -30.8% |
| Operating profit (loss) | 9901 | €45,807 | €30,923 | -€14,884 | -32.5% |
| Financial income | 75/76B | €1,897 | €383 | -€1,515 | -79.8% |
| Recurring financial income | 75 | €1,897 | €383 | -€1,515 | -79.8% |
| Financial charges | 65/66B | €235 | €1,023 | +€788 | +334.9% |
| Recurring financial charges | 65 | €235 | €1,023 | +€788 | +334.9% |
| Profit (loss) for the period before taxes | 9903 | €47,469 | €30,283 | -€17,187 | -36.2% |
| Income taxes | 67/77 | €16,102 | €10,469 | -€5,633 | -35.0% |
| Profit (loss) for the period | 9904 | €31,367 | €19,813 | -€11,554 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,367 | €19,813 | -€11,554 | -36.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.