PALAMOS: 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.
PALAMOS
Largest movements
- Financial fixed assets -€270
no longer reported in 2025 (was €270)
- Receivables within one year -€262
down €262 (-63.7%), from €412 to €149
of which Trade receivables: -€145
- Cash -€43
down €43 (-90.4%), from €48 to €5
mainly Tax, wage and social debts (-€6,616) and Net result for the year (-€1,651)
- Other debts +€7,920
up €7,920 (+255.1%), from €3,105 to €11,025
- Tax, wage and social debts -€6,616
down €6,616 (-99.5%), from €6,650 to €34
- Profit (loss) carried forward -€1,651
down €1,651 (-13.5%), from -€12,254 to -€13,905
- Trade debts -€228
no longer reported in 2025 (was €228)
- Gross operating margin +€10,176
up €10,176 (+86.4%), from -€11,777 to -€1,600
- Financial charges -€343
no longer reported in 2025 (was €343)
- Other operating charges -€303
no longer reported in 2025 (was €303)
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.
Cash bridge derived
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 | €729 | €154 | -€575 | -78.9% |
| Fixed assets | 21/28 | €270 | - | -€270 | |
| Financial fixed assets | 28 | €270 | - | -€270 | |
| Current assets | 29/58 | €459 | €154 | -€305 | -66.5% |
| Amounts receivable within one year | 40/41 | €412 | €149 | -€262 | -63.7% |
| Trade receivables | 40 | €145 | - | -€145 | |
| Other amounts receivable | 41 | €266 | €149 | -€117 | -43.9% |
| Cash at bank and in hand | 54/58 | €48 | €5 | -€43 | -90.4% |
| Total equity and liabilities | 10/49 | €729 | €154 | -€575 | -78.9% |
| Equity | 10/15 | -€9,254 | -€10,905 | -€1,651 | -17.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,254 | -€13,905 | -€1,651 | -13.5% |
| Amounts payable | 17/49 | €9,983 | €11,059 | +€1,076 | +10.8% |
| Amounts payable within one year | 42/48 | €9,983 | €11,059 | +€1,076 | +10.8% |
| Trade debts | 44 | €228 | - | -€228 | |
| Suppliers | 440/4 | €228 | - | -€228 | |
| Taxes, remuneration and social security | 45 | €6,650 | €34 | -€6,616 | -99.5% |
| Taxes | 450/3 | €6,650 | €34 | -€6,616 | -99.5% |
| Other amounts payable | 47/48 | €3,105 | €11,025 | +€7,920 | +255.1% |
| Other operating charges | 640/8 | €303 | - | -€303 | |
| Gross operating margin | 9900 | -€11,777 | -€1,600 | +€10,176 | +86.4% |
| Operating profit (loss) | 9901 | -€12,079 | -€1,600 | +€10,479 | +86.8% |
| Financial charges | 65/66B | €343 | - | -€343 | |
| Recurring financial charges | 65 | €343 | - | -€343 | |
| Profit (loss) for the period before taxes | 9903 | -€12,422 | -€1,600 | +€10,822 | +87.1% |
| Income taxes | 67/77 | €33 | €51 | +€18 | +54.7% |
| Profit (loss) for the period | 9904 | -€12,456 | -€1,651 | +€10,804 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,456 | -€1,651 | +€10,804 | +86.7% |
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 7 October 2026 via checked.be.