PALASHOP: 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.
PALASHOP
Largest movements
- Receivables within one year +€183,436
up €183,436 (+982.9%), from €18,662 to €202,098
of which Other amounts receivable: +€143,436
- Cash -€18,501
down €18,501 (-66.6%), from €27,775 to €9,274
mainly Receivables within one year (-€183,436) and Net result for the year (-€3,430)
- Stocks and contracts +€2,750
up €2,750 (+12.6%), from €21,893 to €24,643
- Trade debts +€173,273
up €173,273 (+432749.1%), from €40 to €173,313
- Profit (loss) carried forward -€3,430
down €3,430 (-7.8%), from €43,744 to €40,314
- Gross operating margin -€37,974
down €37,974 (-90.7%), from €41,847 to €3,872
- Other operating charges -€35,693
down €35,693 (-94.5%), from €37,787 to €2,094
- Financial charges +€1,883
up €1,883 (+81.0%), from €2,326 to €4,209
- Taxes -€1,160
down €1,160 (-53.7%), from €2,160 to €1,000
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 | €71,740 | €239,425 | +€167,685 | +233.7% |
| Fixed assets | 21/28 | €3,410 | €3,410 | = | 0.0% |
| Financial fixed assets | 28 | €3,410 | €3,410 | = | 0.0% |
| Current assets | 29/58 | €68,330 | €236,015 | +€167,685 | +245.4% |
| Stocks and contracts in progress | 3 | €21,893 | €24,643 | +€2,750 | +12.6% |
| Stocks | 30/36 | €21,893 | €24,643 | +€2,750 | +12.6% |
| Amounts receivable within one year | 40/41 | €18,662 | €202,098 | +€183,436 | +982.9% |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 41 | €18,662 | €162,098 | +€143,436 | +768.6% |
| Cash at bank and in hand | 54/58 | €27,775 | €9,274 | -€18,501 | -66.6% |
| Total equity and liabilities | 10/49 | €71,740 | €239,425 | +€167,685 | +233.7% |
| Equity | 10/15 | €64,204 | €60,774 | -€3,430 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €43,744 | €40,314 | -€3,430 | -7.8% |
| Amounts payable | 17/49 | €7,536 | €178,651 | +€171,115 | +2270.7% |
| Amounts payable within one year | 42/48 | €7,536 | €178,651 | +€171,115 | +2270.7% |
| Trade debts | 44 | €40 | €173,313 | +€173,273 | +432749.1% |
| Suppliers | 440/4 | €40 | €173,313 | +€173,273 | +432749.1% |
| Taxes, remuneration and social security | 45 | €7,496 | €5,338 | -€2,157 | -28.8% |
| Taxes | 450/3 | €5,572 | €3,415 | -€2,157 | -38.7% |
| Remuneration and social security | 454/9 | €1,923 | €1,923 | = | 0.0% |
| Other operating charges | 640/8 | €37,787 | €2,094 | -€35,693 | -94.5% |
| Gross operating margin | 9900 | €41,847 | €3,872 | -€37,974 | -90.7% |
| Operating profit (loss) | 9901 | €4,060 | €1,779 | -€2,281 | -56.2% |
| Financial charges | 65/66B | €2,326 | €4,209 | +€1,883 | +81.0% |
| Recurring financial charges | 65 | €2,326 | €4,209 | +€1,883 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €1,734 | -€2,430 | -€4,165 | |
| Income taxes | 67/77 | €2,160 | €1,000 | -€1,160 | -53.7% |
| Profit (loss) for the period | 9904 | -€426 | -€3,430 | -€3,004 | -705.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€426 | -€3,430 | -€3,004 | -705.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.