PALAVER: 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.
PALAVER
Largest movements
- Cash -€19,832
down €19,832 (-40.2%), from €49,367 to €29,536
mainly Net result for the year (-€19,864) and Stocks and contracts (-€7,560)
- Stocks and contracts +€7,560
new in 2025: €7,560
- Receivables within one year +€2,245
up €2,245 (+67.5%), from €3,324 to €5,569
of which Other amounts receivable: +€2,245
- Profit (loss) carried forward -€19,864
down €19,864 (-21.7%), from -€91,438 to -€111,302
- Trade debts +€9,837
new in 2025: €9,837
- Financial income -€185,077
down €185,077 (-100.0%), from €185,128 to €50
- Gross operating margin -€7,028
down €7,028 (-57.3%), from -€12,263 to -€19,291
- Other operating charges -€2,229
down €2,229 (-80.4%), from €2,773 to €544
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 | €53,742 | €43,715 | -€10,026 | -18.7% |
| Fixed assets | 21/28 | €1,050 | €1,050 | = | 0.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €52,692 | €42,665 | -€10,026 | -19.0% |
| Stocks and contracts in progress | 3 | - | €7,560 | +€7,560 | |
| Stocks | 30/36 | - | €7,560 | +€7,560 | |
| Amounts receivable within one year | 40/41 | €3,324 | €5,569 | +€2,245 | +67.5% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €324 | €2,569 | +€2,245 | +692.2% |
| Cash at bank and in hand | 54/58 | €49,367 | €29,536 | -€19,832 | -40.2% |
| Total equity and liabilities | 10/49 | €53,742 | €43,715 | -€10,026 | -18.7% |
| Equity | 10/15 | -€46,438 | -€66,302 | -€19,864 | -42.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Capital | 10 | €45,000 | €45,000 | = | 0.0% |
| Issued capital | 100 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,438 | -€111,302 | -€19,864 | -21.7% |
| Amounts payable | 17/49 | €100,180 | €110,017 | +€9,837 | +9.8% |
| Amounts payable after more than one year | 17 | €100,180 | €100,180 | = | 0.0% |
| Other amounts payable | 178/9 | €100,180 | €100,180 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €9,837 | +€9,837 | |
| Trade debts | 44 | - | €9,837 | +€9,837 | |
| Suppliers | 440/4 | - | €9,837 | +€9,837 | |
| Other operating charges | 640/8 | €2,773 | €544 | -€2,229 | -80.4% |
| Gross operating margin | 9900 | -€12,263 | -€19,291 | -€7,028 | -57.3% |
| Operating profit (loss) | 9901 | -€15,036 | -€19,835 | -€4,798 | -31.9% |
| Financial income | 75/76B | €185,128 | €50 | -€185,077 | -100.0% |
| Recurring financial income | 75 | €185,128 | €50 | -€185,077 | -100.0% |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €170,092 | -€19,864 | -€189,955 | |
| Profit (loss) for the period | 9904 | €170,092 | -€19,864 | -€189,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €170,092 | -€19,864 | -€189,955 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.