PALAWEST: 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.
PALAWEST
Largest movements
- Cash +€260
up €260 (+17.1%), from €1,520 to €1,780
mainly Other debts (+€5,000) and Trade debts (+€523)
- Profit (loss) carried forward -€5,655
down €5,655 (-0.3%), from -€2.0m to -€2.0m
- Other debts +€5,000
up €5,000 (+0.6%), from €868,638 to €873,638
- Trade debts +€523
up €523 (+26.3%), from €1,991 to €2,514
- Accrued charges and deferred income +€392
up €392 (+178%), from €220 to €612
- Gross operating margin +€1,058
up €1,058 (+17.8%), from -€5,933 to -€4,874
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.
Derived cash bridge
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 | €1,520 | €1,780 | +€260 | +17.1% |
| Current assets | 29/58 | €1,520 | €1,780 | +€260 | +17.1% |
| Cash at bank and in hand | 54/58 | €1,520 | €1,780 | +€260 | +17.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,520 | €1,780 | +€260 | +17.1% |
| Equity | 10/15 | -€1,142,373 | -€1,148,028 | -€5,655 | -0.5% |
| Contributions | 10/11 | €824,246 | €824,246 | = | 0.0% |
| Capital | 10 | €824,246 | €824,246 | = | 0.0% |
| Issued capital | 100 | €824,246 | €824,246 | = | 0.0% |
| Reserves | 13 | €8,553 | €8,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,553 | €8,553 | = | 0.0% |
| Legal reserve | 130 | €1,680 | €1,680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,873 | €6,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,975,172 | -€1,980,827 | -€5,655 | -0.3% |
| Amounts payable | 17/49 | €1,143,893 | €1,149,808 | +€5,915 | +0.5% |
| Amounts payable after more than one year | 17 | €247,894 | €247,894 | = | 0.0% |
| Financial debts | 170/4 | €247,894 | €247,894 | = | 0.0% |
| Amounts payable within one year | 42/48 | €895,780 | €901,303 | +€5,523 | +0.6% |
| Financial debts | 43 | €25,151 | €25,151 | = | 0.0% |
| Other loans | 439 | €25,151 | €25,151 | = | 0.0% |
| Trade debts | 44 | €1,991 | €2,514 | +€523 | +26.3% |
| Suppliers | 440/4 | €1,991 | €2,514 | +€523 | +26.3% |
| Other amounts payable | 47/48 | €868,638 | €873,638 | +€5,000 | +0.6% |
| Accrued charges and deferred income | 492/3 | €220 | €612 | +€392 | +178% |
| Other operating charges | 640/8 | €405 | €366 | -€38 | -9.5% |
| Gross operating margin | 9900 | -€5,933 | -€4,874 | +€1,058 | +17.8% |
| Operating profit (loss) | 9901 | -€6,337 | -€5,241 | +€1,097 | +17.3% |
| Financial charges | 65/66B | €469 | €414 | -€54 | -11.6% |
| Recurring financial charges | 65 | €469 | €414 | -€54 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,806 | -€5,655 | +€1,151 | +16.9% |
| Profit (loss) for the period | 9904 | -€6,806 | -€5,655 | +€1,151 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,806 | -€5,655 | +€1,151 | +16.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.