PALATE: 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.
PALATE
Largest movements
- Cash +€937
up €937 (+37.4%), from €2,503 to €3,440
mainly Receivables within one year (+€765) and Trade debts (+€238)
- Receivables within one year -€765
down €765 (-28.4%), from €2,696 to €1,931
of which Other amounts receivable: -€957
- Trade debts +€238
up €238 (+73.3%), from €325 to €563
- Gross operating margin -€246
down €246 (-18.8%), from €1,307 to €1,062
- Other operating charges +€31
up €31 (+2.8%), from €1,084 to €1,115
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 | €5,983 | €6,155 | +€172 | +2.9% |
| Current assets | 29/58 | €5,983 | €6,155 | +€172 | +2.9% |
| Amounts receivable within one year | 40/41 | €2,696 | €1,931 | -€765 | -28.4% |
| Trade receivables | 40 | - | €192 | +€192 | |
| Other amounts receivable | 41 | €2,696 | €1,739 | -€957 | -35.5% |
| Current investments | 50/53 | €784 | €784 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,503 | €3,440 | +€937 | +37.4% |
| Total equity and liabilities | 10/49 | €5,983 | €6,155 | +€172 | +2.9% |
| Equity | 10/15 | €4,154 | €4,145 | -€9 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,388 | €2,388 | = | 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% |
| Tax-exempt reserves | 132 | €528 | €528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,834 | -€16,842 | -€9 | -0.1% |
| Amounts payable | 17/49 | €1,829 | €2,010 | +€181 | +9.9% |
| Amounts payable within one year | 42/48 | €752 | €990 | +€238 | +31.7% |
| Trade debts | 44 | €325 | €563 | +€238 | +73.3% |
| Suppliers | 440/4 | €325 | €563 | +€238 | +73.3% |
| Taxes, remuneration and social security | 45 | €427 | €427 | = | 0.0% |
| Taxes | 450/3 | €427 | €427 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,078 | €1,020 | -€57 | -5.3% |
| Other operating charges | 640/8 | €1,084 | €1,115 | +€31 | +2.8% |
| Gross operating margin | 9900 | €1,307 | €1,062 | -€246 | -18.8% |
| Operating profit (loss) | 9901 | €223 | -€53 | -€277 | |
| Financial income | 75/76B | €96 | €100 | +€4 | +3.8% |
| Recurring financial income | 75 | €96 | €100 | +€4 | +3.8% |
| Financial charges | 65/66B | €62 | €56 | -€6 | -10.0% |
| Recurring financial charges | 65 | €62 | €56 | -€6 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €258 | -€9 | -€267 | |
| Profit (loss) for the period | 9904 | €258 | -€9 | -€267 | |
| Profit (loss) for the period to be appropriated | 9905 | €258 | -€9 | -€267 |
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 2 October 2026 via checked.be.