PALMA
Dissolution or liquidationSummary
The KBO register records for PALMA the legal situation: dissolution or liquidation; this is today's state according to the register itself, which carries no start date. The 2025 annual accounts show negative equity (-€182,912) and a net result of -€600,755.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
19202122232425
2019 to 2025 · latest year -€182,912
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 05-09-2026, 36 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
36 d late
2024
31 d late
2023
30 d late
2022
31 d late
2021
89 d late
2020
31 d late
2019
31 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 40 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
28-09-2026 today31-12-2026 close31-07-2027 deadline
History
Financials · fiscal year 2025, micro schema
Equity
-€182,912
2024 · €417,843
Total assets
€436,258▼ 68.2%
2024 · €1.4m
Net result
-€600,755▼ 7,373%
2024 · -€8,039
Working capital
-€152,112▲ 72.0%
2024 · -€542,462
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€55▼ 0.7%€5,078€9,466▲ 86.4%-€8,039-€43,991▼ 447%
Net result-€55€5,078€9,727▲ 91.6%-€8,039-€600,755▼ 7,373%
Equity€411,077=€416,155▲ 1.2%€425,882▲ 2.3%€417,843▼ 1.9%-€182,912
Total assets€1.3m=€1.4m▲ 2.1%€1.4m▲ 2.0%€1.4m▼ 0.5%€436,258▼ 68.2%
Debt€842,793▲ 0.8%€897,267▲ 6.5%€916,038▲ 2.1%€917,251▲ 0.1%€591,979▼ 35.5%
Working capital-€516,562▼ 1.4%-€542,889▼ 5.1%-€534,487▲ 1.5%-€542,462▼ 1.5%-€152,112▲ 72.0%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €43,991 in 2025 against €8,039 in 2024; the loss grows and 2025 has the lowest result in the available series.
Key figures and ratios
Solvency
-41.9%▼
2024 · 30.5%
Current ratio
0.74▲
2024 · 0.41
Debt to equity
-3.24▼
2024 · 2.20
ROA
-137.7%▼
2024 · -0.6%
Debt ≤ 1 year
€588,369▼
2024 · €913,578
Income taxes
€79
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | -€6,897 | -€31,879 | -€1,088 | - | - | - |
| Other operating charges640/8 | - | €1,875 | €2,056 | €4,105 | €2,170 | ▼ 47.1% |
| Gross operating margin9900 | -€6,952 | -€24,927 | €10,434 | -€3,934 | -€41,821 | ▼ 963% |
| Operating profit (loss)9901 | -€55 | €5,078 | €9,466 | -€8,039 | -€43,991 | ▼ 447% |
| Financial income75/76B | - | - | €269 | - | €264 | - |
| Recurring financial income75 | - | - | €269 | - | €264 | - |
| Financial charges65/66B | - | - | €8 | - | €556,949 | - |
| Recurring financial charges65 | - | - | €8 | - | €141,949 | - |
| Non-recurring financial charges66B | - | - | - | - | €415,000 | - |
| Profit (loss) for the period before taxes9903 | -€55 | €5,078 | €9,727 | -€8,039 | -€600,676 | ▼ 7,372% |
| Income taxes67/77 | - | - | - | - | €79 | - |
| Profit (loss) for the period9904 | -€55 | €5,078 | €9,727 | -€8,039 | -€600,755 | ▼ 7,373% |
| Profit (loss) for the period to be appropriated9905 | -€55 | €5,078 | €9,727 | -€8,039 | -€600,755 | ▼ 7,373% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.3m | €1.4m | €1.4m | €1.4m | €436,258 | ▼ 68.2% |
| Fixed assets21/28 | €1.0m | €1.0m | €1.0m | €1.0m | - | - |
| Tangible fixed assets22/27 | €1.0m | €1.0m | €1.0m | €1.0m | - | - |
| Land and buildings22 | €1.0m | €1.0m | €1.0m | €1.0m | - | - |
| Current assets29/58 | €322,860 | €350,532 | €377,942 | €371,116 | €436,258 | ▲ 17.6% |
| Amounts receivable within one year40/41 | €322,860 | €322,860 | €322,938 | €322,938 | €322,938 | = |
| Other amounts receivable41 | €322,860 | €322,860 | €322,938 | €322,938 | €322,938 | = |
| Cash at bank and in hand54/58 | - | €27,672 | €55,004 | €48,178 | €113,320 | ▲ 135% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.3m | €1.4m | €1.4m | €1.4m | €436,258 | ▼ 68.2% |
| Equity10/15 | €411,077 | €416,155 | €425,882 | €417,843 | -€182,912 | ▼ 144% |
| Contributions10/11 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Capital10 | €18,592 | - | - | - | - | - |
| Issued capital100 | €18,592 | - | - | - | - | - |
| Revaluation surpluses12 | €880,000 | €880,000 | €880,000 | €880,000 | €880,000 | = |
| Reserves13 | €47,203 | €47,203 | €47,203 | €47,203 | €47,203 | = |
| Non-distributable reserves130/1 | €47,203 | €47,203 | €47,203 | €47,203 | €47,203 | = |
| Legal reserve130 | €1,225 | - | - | - | - | - |
| Reserves not available under the articles1311 | - | €1,225 | €1,225 | €1,225 | €1,225 | = |
| Other1319 | €45,978 | €45,978 | €45,978 | €45,978 | €45,978 | = |
| Profit (loss) carried forward14 | -€534,717 | -€529,640 | -€519,912 | -€527,951 | -€1.1m | ▼ 114% |
| Provisions and deferred taxes16 | €68,989 | €37,110 | €36,022 | €36,022 | €27,191 | ▼ 24.5% |
| Provisions for liabilities and charges160/5 | €68,989 | €37,110 | €36,022 | €36,022 | €27,191 | ▼ 24.5% |
| Other liabilities and charges164/5 | €68,989 | €37,110 | €36,022 | €36,022 | €27,191 | ▼ 24.5% |
| Amounts payable17/49 | €842,793 | €897,267 | €916,038 | €917,251 | €591,979 | ▼ 35.5% |
| Amounts payable within one year42/48 | €839,421 | €893,421 | €912,429 | €913,578 | €588,369 | ▼ 35.6% |
| Financial debts43 | €261,075 | €261,075 | €261,075 | €261,075 | - | - |
| Credit institutions430/8 | €261,075 | €261,075 | €261,075 | €261,075 | - | - |
| Trade debts44 | €992 | €992 | - | €1,150 | - | - |
| Suppliers440/4 | €992 | €992 | - | €1,150 | - | - |
| Advances received on contracts in progress46 | - | €54,000 | €74,000 | €74,000 | - | - |
| Taxes, remuneration and social security45 | €4,092 | €4,092 | €4,092 | €4,092 | €4,092 | = |
| Taxes450/3 | €4,092 | €4,092 | €4,092 | €4,092 | €4,092 | = |
| Other amounts payable47/48 | €573,262 | €573,262 | €573,262 | €573,262 | €584,277 | ▲ 1.9% |
| Accrued charges and deferred income492/3 | €3,372 | €3,846 | €3,609 | €3,673 | €3,609 | ▼ 1.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€55 | €5,078 | €9,727 | -€8,039 | -€600,755 | ▼ 7,373% |
| Operating cash flow (approximation) | -€55 | €5,078 | €9,727 | -€8,039 | -€600,755 | ▼ 7,373% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | - | - |
| Change in cash | - | - | €27,332 | -€6,826 | €65,141 | ▲ 1,054% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
05-09
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 36 days late
29-05
Bankruptcy
Closure of the judicial dissolution
Tribunal de l’entreprise de Liège, division Neufchâteau · event 22-05-2026
2025
31-12
Financial
Weakest financial yearnet -€600,755
Net result drops to -€600,755, the lowest in the series.
31-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 31 days late
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
31-12
Financial
Highest result since 2019net €9,727 ▲91.6%
Operating result €9,466, net result €9,727, both a record.
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-12
Financial
Back to profitnet €5,078
Net result €5,078 after one loss-making year.
28-10
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 89 days late
2021
31-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 31 days late
2020
31-12
Financial
Back to profitnet €4,580
Net result €4,580 after one loss-making year.
31-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 31 days late
Show earlier events
2019
04-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 216 days late
2017
07-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 7 days late
07-03
NBB filing
Annual accounts filed
fiscal year 2015 · full schema · 219 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Directors · office · real estate
Directors
8 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Hotton · 1 establishment unit since 1992
Ground area
3,704 m²
Building footprint
438 m²
Parcel 83028C0045/00P000, Wallonia. Linked by address, not a title deed.
1 establishment unit
CHATEAU D'HEBLON
since 19922.026.905.961
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 83028C0045/00P000 | Wallonia | 3,703 m² | 1 · 438 m² | - |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded07-03-1985
Fiscal year end31-12
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.