PARQUIER - MOERMAN: 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.
PARQUIER - MOERMAN
Largest movements
- Cash +€124,615
up €124,615 (+50.4%), from €247,215 to €371,830
mainly Current investments (+€100,000) and Net result for the year (+€14,726)
- Current investments -€100,000
down €100,000 (-17.0%), from €587,231 to €487,231
- Tangible fixed assets -€14,113
down €14,113 (-26.8%), from €52,587 to €38,474
- Reserves +€14,726
up €14,726 (+2.8%), from €529,112 to €543,838
of which Distributable reserves: +€14,726
- Gross operating margin -€53,956
down €53,956 (-50.5%), from €106,793 to €52,837
- Taxes -€14,229
down €14,229 (-53.7%), from €26,508 to €12,278
- Financial income +€8,445
up €8,445 (+166%), from €5,090 to €13,535
- Depreciation +€1,643
up €1,643 (+13.2%), from €12,471 to €14,113
- Financial charges -€1,620
down €1,620 (-6.7%), from €24,019 to €22,398
of which Financial charges: -€1,620
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 | €918,506 | €930,482 | +€11,976 | +1.3% |
| Fixed assets | 21/28 | €52,587 | €38,474 | -€14,113 | -26.8% |
| Tangible fixed assets | 22/27 | €52,587 | €38,474 | -€14,113 | -26.8% |
| Furniture and vehicles | 24 | €52,587 | €38,474 | -€14,113 | -26.8% |
| Current assets | 29/58 | €865,918 | €892,008 | +€26,089 | +3.0% |
| Amounts receivable within one year | 40/41 | €3,492 | €8,782 | +€5,290 | +151% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,492 | €8,782 | +€5,290 | +151% |
| Current investments | 50/53 | €587,231 | €487,231 | -€100,000 | -17.0% |
| Cash at bank and in hand | 54/58 | €247,215 | €371,830 | +€124,615 | +50.4% |
| Deferred charges and accrued income | 490/1 | €27,980 | €24,165 | -€3,815 | -13.6% |
| Total equity and liabilities | 10/49 | €918,506 | €930,482 | +€11,976 | +1.3% |
| Equity | 10/15 | €597,105 | €610,164 | +€13,060 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €529,112 | €543,838 | +€14,726 | +2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €527,252 | €541,978 | +€14,726 | +2.8% |
| Profit (loss) carried forward | 14 | €61,793 | €60,127 | -€1,666 | -2.7% |
| Amounts payable | 17/49 | €321,401 | €320,317 | -€1,083 | -0.3% |
| Amounts payable within one year | 42/48 | €321,401 | €320,313 | -€1,087 | -0.3% |
| Trade debts | 44 | €67 | €0 | -€67 | -100% |
| Suppliers | 440/4 | €67 | €0 | -€67 | -100% |
| Taxes, remuneration and social security | 45 | €7,586 | €7,036 | -€549 | -7.2% |
| Taxes | 450/3 | €7,586 | €7,036 | -€549 | -7.2% |
| Other amounts payable | 47/48 | €313,748 | €313,277 | -€471 | -0.2% |
| Accrued charges and deferred income | 492/3 | €0 | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €423 | €621 | +€199 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,471 | €14,113 | +€1,643 | +13.2% |
| Other operating charges | 640/8 | €2,455 | €2,235 | -€221 | -9.0% |
| Gross operating margin | 9900 | €106,793 | €52,837 | -€53,956 | -50.5% |
| Operating profit (loss) | 9901 | €91,445 | €35,868 | -€55,577 | -60.8% |
| Financial income | 75/76B | €5,090 | €13,535 | +€8,445 | +166% |
| Recurring financial income | 75 | €5,090 | €13,535 | +€8,445 | +166% |
| Financial charges | 65/66B | €24,019 | €22,398 | -€1,620 | -6.7% |
| Recurring financial charges | 65 | €24,019 | €22,398 | -€1,620 | -6.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €72,516 | €27,004 | -€45,512 | -62.8% |
| Income taxes | 67/77 | €26,508 | €12,278 | -€14,229 | -53.7% |
| Profit (loss) for the period | 9904 | €46,008 | €14,726 | -€31,283 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,008 | €14,726 | -€31,283 | -68.0% |
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 19 October 2026 via checked.be.