PALA IMPORT EXPORT: 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.
PALA IMPORT EXPORT
Largest movements
- Cash +€27,724
up €27,724 (+4,913%), from €564 to €28,289
mainly Net result for the year (+€32,907) and Tax, wage and social debts (+€15,110)
- Receivables within one year +€26,493
up €26,493 (+9.2%), from €287,641 to €314,134
- Reserves +€32,900
up €32,900 (+1,770%), from €1,859 to €34,759
- Tax, wage and social debts +€15,110
up €15,110 (+417%), from €3,621 to €18,731
of which Taxes: +€14,648
- Trade debts +€13,176
up €13,176 (+160%), from €8,215 to €21,391
- Gross operating margin +€73,818
up €73,818 (+135%), from €54,669 to €128,487
- Staff costs +€26,373
up €26,373 (+56.9%), from €46,376 to €72,749
- Taxes +€16,725
up €16,725 (+29,962%), from €56 to €16,781
- Depreciation +€1,359
up €1,359 (+124%), from €1,095 to €2,454
- Other operating charges -€1,337
down €1,337 (-26.1%), from €5,115 to €3,778
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.
Derived cash bridge
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 | €304,527 | €362,425 | +€57,898 | +19.0% |
| Fixed assets | 21/28 | €15,536 | €18,598 | +€3,062 | +19.7% |
| Tangible fixed assets | 22/27 | €654 | €3,717 | +€3,062 | +468% |
| Furniture and vehicles | 24 | €654 | €3,717 | +€3,062 | +468% |
| Financial fixed assets | 28 | €14,881 | €14,881 | = | 0.0% |
| Current assets | 29/58 | €288,991 | €343,827 | +€54,836 | +19.0% |
| Amounts receivable within one year | 40/41 | €287,641 | €314,134 | +€26,493 | +9.2% |
| Other amounts receivable | 41 | €287,641 | €314,134 | +€26,493 | +9.2% |
| Cash at bank and in hand | 54/58 | €564 | €28,289 | +€27,724 | +4,913% |
| Deferred charges and accrued income | 490/1 | €786 | €1,404 | +€619 | +78.8% |
| Total equity and liabilities | 10/49 | €304,527 | €362,425 | +€57,898 | +19.0% |
| Equity | 10/15 | €289,397 | €322,303 | +€32,907 | +11.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €34,759 | +€32,900 | +1,770% |
| Distributable reserves | 133 | €1,859 | €34,759 | +€32,900 | +1,770% |
| Profit (loss) carried forward | 14 | €268,946 | €268,952 | +€7 | 0.0% |
| Amounts payable | 17/49 | €15,130 | €40,122 | +€24,992 | +165% |
| Amounts payable within one year | 42/48 | €11,836 | €40,122 | +€28,286 | +239% |
| Trade debts | 44 | €8,215 | €21,391 | +€13,176 | +160% |
| Suppliers | 440/4 | €8,215 | €21,391 | +€13,176 | +160% |
| Taxes, remuneration and social security | 45 | €3,621 | €18,731 | +€15,110 | +417% |
| Taxes | 450/3 | €108 | €14,757 | +€14,648 | +13,519% |
| Remuneration and social security | 454/9 | €3,513 | €3,974 | +€462 | +13.1% |
| Accrued charges and deferred income | 492/3 | €3,294 | - | -€3,294 | |
| Remuneration, social security and pensions | 62 | €46,376 | €72,749 | +€26,373 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €2,454 | +€1,359 | +124% |
| Other operating charges | 640/8 | €5,115 | €3,778 | -€1,337 | -26.1% |
| Gross operating margin | 9900 | €54,669 | €128,487 | +€73,818 | +135% |
| Operating profit (loss) | 9901 | €2,083 | €49,506 | +€47,423 | +2,277% |
| Financial income | 75/76B | €782 | €787 | +€5 | +0.7% |
| Recurring financial income | 75 | €782 | €787 | +€5 | +0.7% |
| Financial charges | 65/66B | €902 | €606 | -€296 | -32.8% |
| Recurring financial charges | 65 | €902 | €606 | -€296 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €1,963 | €49,687 | +€47,725 | +2,432% |
| Income taxes | 67/77 | €56 | €16,781 | +€16,725 | +29,962% |
| Profit (loss) for the period | 9904 | €1,907 | €32,907 | +€31,000 | +1,626% |
| Profit (loss) for the period to be appropriated | 9905 | €1,907 | €32,907 | +€31,000 | +1,626% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.