PARMON: 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.
PARMON
Largest movements
- Tangible fixed assets +€61,991
up €61,991 (+213.1%), from €29,094 to €91,085
of which Furniture and vehicles: +€61,991
- Receivables within one year +€26,942
up €26,942 (+24.4%), from €110,457 to €137,400
of which Trade receivables: +€14,898
- Debts after one year +€65,051
up €65,051 (+1115.4%), from €5,832 to €70,883
- Profit (loss) carried forward +€18,370
up €18,370 (+15.2%), from €121,046 to €139,416
- Current portion of long-term debt +€9,014
up €9,014 (+79.3%), from €11,372 to €20,387
- Tax, wage and social debts -€3,659
down €3,659 (-16.8%), from €21,795 to €18,137
of which Taxes: -€19,327
- Staff costs +€14,287
up €14,287 (+19.2%), from €74,398 to €88,684
- Gross operating margin +€9,238
up €9,238 (+6.8%), from €136,077 to €145,315
- Depreciation +€6,651
up €6,651 (+37.1%), from €17,939 to €24,590
- Taxes -€4,231
down €4,231 (-44.7%), from €9,468 to €5,237
- Write-downs +€3,828
new in 2024: €3,828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,782 | €269,810 | +€91,028 | +50.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €29,094 | €91,085 | +€61,991 | +213.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,094 | €91,085 | +€61,991 | +213.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €29,094 | €91,085 | +€61,991 | +213.1% |
| Current assets | 29/58 | €149,688 | €178,725 | +€29,037 | +19.4% |
| Amounts receivable within one year | 40/41 | €110,457 | €137,400 | +€26,942 | +24.4% |
| Trade receivables | 40 | €70,586 | €85,484 | +€14,898 | +21.1% |
| Other amounts receivable | 41 | €39,871 | €51,915 | +€12,044 | +30.2% |
| Cash at bank and in hand | 54/58 | €39,230 | €41,326 | +€2,095 | +5.3% |
| Total equity and liabilities | 10/49 | €178,782 | €269,810 | +€91,028 | +50.9% |
| Equity | 10/15 | €129,106 | €147,476 | +€18,370 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,046 | €139,416 | +€18,370 | +15.2% |
| Amounts payable | 17/49 | €49,675 | €122,334 | +€72,658 | +146.3% |
| Amounts payable after more than one year | 17 | €5,832 | €70,883 | +€65,051 | +1115.4% |
| Financial debts | 170/4 | €5,832 | €70,883 | +€65,051 | +1115.4% |
| Amounts payable within one year | 42/48 | €42,216 | €49,824 | +€7,608 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €11,372 | €20,387 | +€9,014 | +79.3% |
| Trade debts | 44 | €9,049 | €11,301 | +€2,252 | +24.9% |
| Suppliers | 440/4 | €9,049 | €11,301 | +€2,252 | +24.9% |
| Taxes, remuneration and social security | 45 | €21,795 | €18,137 | -€3,659 | -16.8% |
| Taxes | 450/3 | €21,795 | €2,468 | -€19,327 | -88.7% |
| Remuneration and social security | 454/9 | - | €15,668 | +€15,668 | |
| Accrued charges and deferred income | 492/3 | €1,627 | €1,627 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €74,398 | €88,684 | +€14,287 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,939 | €24,590 | +€6,651 | +37.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,828 | +€3,828 | |
| Other operating charges | 640/8 | €9,204 | €5,875 | -€3,328 | -36.2% |
| Gross operating margin | 9900 | €136,077 | €145,315 | +€9,238 | +6.8% |
| Operating profit (loss) | 9901 | €34,537 | €22,337 | -€12,200 | -35.3% |
| Financial income | 75/76B | €4,323 | €5,356 | +€1,033 | +23.9% |
| Recurring financial income | 75 | €4,323 | €5,356 | +€1,033 | +23.9% |
| Financial charges | 65/66B | €2,465 | €4,086 | +€1,621 | +65.8% |
| Recurring financial charges | 65 | €2,465 | €4,086 | +€1,621 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €36,395 | €23,607 | -€12,788 | -35.1% |
| Income taxes | 67/77 | €9,468 | €5,237 | -€4,231 | -44.7% |
| Profit (loss) for the period | 9904 | €26,926 | €18,370 | -€8,556 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,926 | €18,370 | -€8,556 | -31.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.