PARMOL: 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.
PARMOL
Largest movements
- Receivables after one year +€528,466
up €528,466 (+4581.8%), from €11,534 to €540,000
- Current investments +€450,000
new in 2025: €450,000
- Cash -€415,742
down €415,742 (-92.4%), from €449,949 to €34,207
mainly Contributions, distributions and other (-€748,552) and Receivables after one year (-€528,466)
- Tangible fixed assets -€181,900
down €181,900 (-72.7%), from €250,090 to €68,190
of which Land and buildings: -€94,959
- Receivables within one year +€57,771
up €57,771 (+22.4%), from €258,229 to €315,999
of which Other amounts receivable: +€129,682
- Other debts +€627,718
up €627,718 (+373.3%), from €168,137 to €795,855
- Reserves -€245,904
down €245,904 (-40.6%), from €605,706 to €359,803
of which Distributable reserves: -€245,904
- Tax, wage and social debts +€95,214
up €95,214 (+314.3%), from €30,291 to €125,504
of which Taxes: +€105,596
- Trade debts -€36,288
down €36,288 (-94.2%), from €38,536 to €2,248
- Gross operating margin +€128,574
up €128,574 (+22.2%), from €579,832 to €708,406
- Taxes +€49,387
up €49,387 (+41.1%), from €120,302 to €169,689
- Depreciation -€29,356
down €29,356 (-60.3%), from €48,688 to €19,333
- Financial income +€12,932
up €12,932 (+502.5%), from €2,573 to €15,505
- Staff costs -€9,802
down €9,802 (-27.4%), from €35,737 to €25,934
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 | €974,992 | €1,416,479 | +€441,488 | +45.3% |
| Fixed assets | 21/28 | €250,090 | €68,190 | -€181,900 | -72.7% |
| Tangible fixed assets | 22/27 | €250,090 | €68,190 | -€181,900 | -72.7% |
| Land and buildings | 22 | €94,959 | €0 | -€94,959 | -100.0% |
| Plant, machinery and equipment | 23 | €100,282 | €28,608 | -€71,674 | -71.5% |
| Furniture and vehicles | 24 | €54,850 | €39,582 | -€15,268 | -27.8% |
| Current assets | 29/58 | €724,902 | €1,348,289 | +€623,388 | +86.0% |
| Amounts receivable after more than one year | 29 | €11,534 | €540,000 | +€528,466 | +4581.8% |
| Other amounts receivable | 291 | €11,534 | €540,000 | +€528,466 | +4581.8% |
| Amounts receivable within one year | 40/41 | €258,229 | €315,999 | +€57,771 | +22.4% |
| Trade receivables | 40 | €99,900 | €27,989 | -€71,911 | -72.0% |
| Other amounts receivable | 41 | €158,329 | €288,011 | +€129,682 | +81.9% |
| Current investments | 50/53 | - | €450,000 | +€450,000 | |
| Cash at bank and in hand | 54/58 | €449,949 | €34,207 | -€415,742 | -92.4% |
| Deferred charges and accrued income | 490/1 | €5,190 | €8,083 | +€2,893 | +55.8% |
| Total equity and liabilities | 10/49 | €974,992 | €1,416,479 | +€441,488 | +45.3% |
| Equity | 10/15 | €738,029 | €492,125 | -€245,904 | -33.3% |
| Contributions | 10/11 | €132,322 | €132,322 | = | 0.0% |
| Reserves | 13 | €605,706 | €359,803 | -€245,904 | -40.6% |
| Non-distributable reserves | 130/1 | €13,232 | €13,232 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,232 | €13,232 | = | 0.0% |
| Distributable reserves | 133 | €592,474 | €346,571 | -€245,904 | -41.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €236,963 | €924,354 | +€687,391 | +290.1% |
| Amounts payable within one year | 42/48 | €236,963 | €923,607 | +€686,644 | +289.8% |
| Trade debts | 44 | €38,536 | €2,248 | -€36,288 | -94.2% |
| Suppliers | 440/4 | €38,536 | €2,248 | -€36,288 | -94.2% |
| Taxes, remuneration and social security | 45 | €30,291 | €125,504 | +€95,214 | +314.3% |
| Taxes | 450/3 | €19,908 | €125,504 | +€105,596 | +530.4% |
| Remuneration and social security | 454/9 | €10,383 | €0 | -€10,383 | -100.0% |
| Other amounts payable | 47/48 | €168,137 | €795,855 | +€627,718 | +373.3% |
| Accrued charges and deferred income | 492/3 | - | €747 | +€747 | |
| Remuneration, social security and pensions | 62 | €35,737 | €25,934 | -€9,802 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,688 | €19,333 | -€29,356 | -60.3% |
| Other operating charges | 640/8 | €782 | €5,039 | +€4,257 | +544.0% |
| Gross operating margin | 9900 | €579,832 | €708,406 | +€128,574 | +22.2% |
| Operating profit (loss) | 9901 | €494,624 | €658,100 | +€163,475 | +33.1% |
| Financial income | 75/76B | €2,573 | €15,505 | +€12,932 | +502.5% |
| Recurring financial income | 75 | €2,573 | €15,505 | +€12,932 | +502.5% |
| Financial charges | 65/66B | €9,913 | €1,268 | -€8,644 | -87.2% |
| Recurring financial charges | 65 | €9,913 | €1,268 | -€8,644 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €487,285 | €672,337 | +€185,052 | +38.0% |
| Income taxes | 67/77 | €120,302 | €169,689 | +€49,387 | +41.1% |
| Profit (loss) for the period | 9904 | €366,983 | €502,648 | +€135,665 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €366,983 | €502,648 | +€135,665 | +37.0% |
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 8 October 2026 via checked.be.