PARMITH: 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.
PARMITH
Largest movements
- Stocks and contracts +€7,688
up €7,688 (+48.6%), from €15,814 to €23,502
- Intangible fixed assets -€2,000
down €2,000 (-20.0%), from €10,000 to €8,000
- Receivables within one year -€1,162
down €1,162 (-69.2%), from €1,678 to €516
- Cash +€895
up €895 (+54.1%), from €1,656 to €2,551
mainly Trade debts (+€4,971) and Other debts (+€2,937)
- Trade debts +€4,971
up €4,971 (+497%), from €999 to €5,970
- Profit (loss) carried forward -€4,069
down €4,069 (-30.6%), from €13,309 to €9,240
- Other debts +€2,937
up €2,937 (+279%), from €1,052 to €3,989
- Tax, wage and social debts +€1,582
new in 2025: €1,582
- Turnover -€5,921
down €5,921 (-2.5%), from €232,476 to €226,555
- Purchases and services -€4,519
down €4,519 (-2.0%), from €227,048 to €222,529
- Staff costs +€4,003
new in 2025: €4,003
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 | €29,148 | €34,569 | +€5,421 | +18.6% |
| Fixed assets | 21/28 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Intangible fixed assets | 21 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Current assets | 29/58 | €19,148 | €26,569 | +€7,421 | +38.8% |
| Stocks and contracts in progress | 3 | €15,814 | €23,502 | +€7,688 | +48.6% |
| Stocks | 30/36 | €15,814 | €23,502 | +€7,688 | +48.6% |
| Amounts receivable within one year | 40/41 | €1,678 | €516 | -€1,162 | -69.2% |
| Other amounts receivable | 41 | €1,678 | €516 | -€1,162 | -69.2% |
| Cash at bank and in hand | 54/58 | €1,656 | €2,551 | +€895 | +54.1% |
| Total equity and liabilities | 10/49 | €29,148 | €34,569 | +€5,421 | +18.6% |
| Equity | 10/15 | €27,097 | €23,028 | -€4,069 | -15.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,789 | €1,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,789 | €1,789 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,789 | €1,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,309 | €9,240 | -€4,069 | -30.6% |
| Amounts payable | 17/49 | €2,051 | €11,541 | +€9,490 | +463% |
| Amounts payable within one year | 42/48 | €2,051 | €11,541 | +€9,490 | +463% |
| Trade debts | 44 | €999 | €5,970 | +€4,971 | +497% |
| Suppliers | 440/4 | €999 | €5,970 | +€4,971 | +497% |
| Taxes, remuneration and social security | 45 | - | €1,582 | +€1,582 | |
| Taxes | 450/3 | - | €1,582 | +€1,582 | |
| Other amounts payable | 47/48 | €1,052 | €3,989 | +€2,937 | +279% |
| Turnover | 70 | €232,476 | €226,555 | -€5,921 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €227,048 | €222,529 | -€4,519 | -2.0% |
| Remuneration, social security and pensions | 62 | - | €4,003 | +€4,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,200 | €1,937 | +€737 | +61.5% |
| Gross operating margin | 9900 | €5,428 | €4,025 | -€1,402 | -25.8% |
| Operating profit (loss) | 9901 | €2,228 | -€3,915 | -€6,143 | |
| Financial charges | 65/66B | €153 | €154 | +€1 | +0.4% |
| Recurring financial charges | 65 | €153 | €154 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,074 | -€4,069 | -€6,143 | |
| Income taxes | 67/77 | €501 | - | -€501 | |
| Profit (loss) for the period | 9904 | €1,574 | -€4,069 | -€5,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,574 | -€4,069 | -€5,643 |
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 27 October 2026 via checked.be.