PALA CONSULTANCY: 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.
PALA CONSULTANCY
Largest movements
- Tangible fixed assets -€14,881
down €14,881 (-25.0%), from €59,407 to €44,526
of which Furniture and vehicles: -€14,158
- Cash +€12,078
up €12,078 (+20.0%), from €60,309 to €72,387
mainly Depreciation (+€14,881) and Net result for the year (+€8,976)
- Other debts -€8,971
down €8,971 (-94.0%), from €9,540 to €569
- Reserves +€8,950
up €8,950 (+34.0%), from €26,360 to €35,310
- Debts after one year -€7,495
down €7,495 (-24.3%), from €30,880 to €23,385
- Tax, wage and social debts +€3,975
up €3,975 (+13.4%), from €29,692 to €33,666
of which Taxes: +€3,802
- Gross operating margin -€10,800
down €10,800 (-10.0%), from €107,462 to €96,662
- Staff costs +€10,740
up €10,740 (+20.6%), from €52,084 to €62,824
- Taxes -€7,760
down €7,760 (-56.0%), from €13,869 to €6,108
- Financial charges +€2,023
up €2,023 (+110.5%), from €1,831 to €3,854
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,466 | €118,838 | -€2,628 | -2.2% |
| Fixed assets | 21/28 | €59,407 | €44,526 | -€14,881 | -25.0% |
| Tangible fixed assets | 22/27 | €59,407 | €44,526 | -€14,881 | -25.0% |
| Plant, machinery and equipment | 23 | €2,891 | €2,168 | -€723 | -25.0% |
| Furniture and vehicles | 24 | €56,516 | €42,358 | -€14,158 | -25.1% |
| Current assets | 29/58 | €62,059 | €74,311 | +€12,252 | +19.7% |
| Cash at bank and in hand | 54/58 | €60,309 | €72,387 | +€12,078 | +20.0% |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,924 | +€174 | +10.0% |
| Total equity and liabilities | 10/49 | €121,466 | €118,838 | -€2,628 | -2.2% |
| Equity | 10/15 | €40,926 | €49,901 | +€8,976 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,360 | €35,310 | +€8,950 | +34.0% |
| Distributable reserves | 133 | €26,360 | €35,310 | +€8,950 | +34.0% |
| Profit (loss) carried forward | 14 | €8,366 | €8,391 | +€26 | +0.3% |
| Amounts payable | 17/49 | €80,540 | €68,937 | -€11,604 | -14.4% |
| Amounts payable after more than one year | 17 | €30,880 | €23,385 | -€7,495 | -24.3% |
| Financial debts | 170/4 | €30,880 | €23,385 | -€7,495 | -24.3% |
| Amounts payable within one year | 42/48 | €49,660 | €45,551 | -€4,109 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €6,756 | €7,495 | +€740 | +11.0% |
| Trade debts | 44 | €3,673 | €3,820 | +€148 | +4.0% |
| Suppliers | 440/4 | €3,673 | €3,820 | +€148 | +4.0% |
| Taxes, remuneration and social security | 45 | €29,692 | €33,666 | +€3,975 | +13.4% |
| Taxes | 450/3 | €24,870 | €28,672 | +€3,802 | +15.3% |
| Remuneration and social security | 454/9 | €4,822 | €4,995 | +€173 | +3.6% |
| Other amounts payable | 47/48 | €9,540 | €569 | -€8,971 | -94.0% |
| Remuneration, social security and pensions | 62 | €52,084 | €62,824 | +€10,740 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,881 | €14,881 | = | 0.0% |
| Other operating charges | 640/8 | €232 | €75 | -€157 | -67.7% |
| Gross operating margin | 9900 | €107,462 | €96,662 | -€10,800 | -10.0% |
| Operating profit (loss) | 9901 | €40,266 | €18,883 | -€21,383 | -53.1% |
| Financial income | 75/76B | €9 | €55 | +€46 | +535.4% |
| Recurring financial income | 75 | €9 | €55 | +€46 | +535.4% |
| Financial charges | 65/66B | €1,831 | €3,854 | +€2,023 | +110.5% |
| Recurring financial charges | 65 | €1,831 | €3,854 | +€2,023 | +110.5% |
| Profit (loss) for the period before taxes | 9903 | €38,444 | €15,084 | -€23,359 | -60.8% |
| Income taxes | 67/77 | €13,869 | €6,108 | -€7,760 | -56.0% |
| Profit (loss) for the period | 9904 | €24,575 | €8,976 | -€15,599 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,575 | €8,976 | -€15,599 | -63.5% |
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 5 October 2026 via checked.be.