PALARA: 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.
PALARA
Largest movements
- Receivables within one year +€95
up €95 (+2.6%), from €3,630 to €3,725
- Profit (loss) carried forward -€1,928
down €1,928 (-8.9%), from -€21,578 to -€23,506
- Other debts +€1,447
up €1,447 (+11.8%), from €12,299 to €13,746
- Trade debts +€558
up €558 (+64.2%), from €869 to €1,427
- Gross operating margin +€173
up €173 (+13.3%), from -€1,299 to -€1,126
- Financial charges +€21
up €21 (+2.7%), from €781 to €802
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,630 | €3,725 | +€95 | +2.6% |
| Current assets | 29/58 | €3,630 | €3,725 | +€95 | +2.6% |
| Amounts receivable within one year | 40/41 | €3,630 | €3,725 | +€95 | +2.6% |
| Other amounts receivable | 41 | €3,630 | €3,725 | +€95 | +2.6% |
| Total equity and liabilities | 10/49 | €3,630 | €3,725 | +€95 | +2.6% |
| Equity | 10/15 | -€13,518 | -€15,446 | -€1,928 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,578 | -€23,506 | -€1,928 | -8.9% |
| Amounts payable | 17/49 | €17,148 | €19,171 | +€2,023 | +11.8% |
| Amounts payable within one year | 42/48 | €17,148 | €19,171 | +€2,023 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €2,504 | €2,521 | +€18 | +0.7% |
| Trade debts | 44 | €869 | €1,427 | +€558 | +64.2% |
| Suppliers | 440/4 | €869 | €1,427 | +€558 | +64.2% |
| Taxes, remuneration and social security | 45 | €1,477 | €1,477 | = | 0.0% |
| Taxes | 450/3 | €1,477 | €1,477 | = | 0.0% |
| Other amounts payable | 47/48 | €12,299 | €13,746 | +€1,447 | +11.8% |
| Gross operating margin | 9900 | -€1,299 | -€1,126 | +€173 | +13.3% |
| Operating profit (loss) | 9901 | -€1,299 | -€1,126 | +€173 | +13.3% |
| Financial charges | 65/66B | €781 | €802 | +€21 | +2.7% |
| Recurring financial charges | 65 | €781 | €802 | +€21 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,081 | -€1,928 | +€152 | +7.3% |
| Profit (loss) for the period | 9904 | -€2,081 | -€1,928 | +€152 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,081 | -€1,928 | +€152 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.