PALDINA: 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.
PALDINA
Largest movements
- Receivables within one year +€12,784
up €12,784 (+9,939%), from €129 to €12,912
of which Trade receivables: +€10,500
- Cash -€7,049
down €7,049 (-15.0%), from €46,942 to €39,893
mainly Receivables within one year (-€12,784) and Tax, wage and social debts (-€9,875)
- Tangible fixed assets -€1,374
down €1,374 (-4.1%), from €33,266 to €31,892
of which Land and buildings: -€1,637
- Reserves +€15,061
up €15,061 (+37.8%), from €39,879 to €54,940
- Tax, wage and social debts -€9,875
no longer reported in 2025 (was €9,875)
- Gross operating margin -€11,953
down €11,953 (-29.6%), from €40,335 to €28,382
- Taxes -€3,447
down €3,447 (-34.9%), from €9,875 to €6,428
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 | €80,336 | €84,697 | +€4,361 | +5.4% |
| Fixed assets | 21/28 | €33,266 | €31,892 | -€1,374 | -4.1% |
| Tangible fixed assets | 22/27 | €33,266 | €31,892 | -€1,374 | -4.1% |
| Land and buildings | 22 | €29,552 | €27,915 | -€1,637 | -5.5% |
| Plant, machinery and equipment | 23 | - | €955 | +€955 | |
| Furniture and vehicles | 24 | €3,714 | €3,022 | -€692 | -18.6% |
| Current assets | 29/58 | €47,070 | €52,805 | +€5,735 | +12.2% |
| Amounts receivable within one year | 40/41 | €129 | €12,912 | +€12,784 | +9,939% |
| Trade receivables | 40 | - | €10,500 | +€10,500 | |
| Other amounts receivable | 41 | €129 | €2,412 | +€2,284 | +1,776% |
| Cash at bank and in hand | 54/58 | €46,942 | €39,893 | -€7,049 | -15.0% |
| Total equity and liabilities | 10/49 | €80,336 | €84,697 | +€4,361 | +5.4% |
| Equity | 10/15 | €44,882 | €59,943 | +€15,061 | +33.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,879 | €54,940 | +€15,061 | +37.8% |
| Distributable reserves | 133 | €39,879 | €54,940 | +€15,061 | +37.8% |
| Profit (loss) carried forward | 14 | €3 | €3 | = | 0.0% |
| Amounts payable | 17/49 | €35,454 | €24,754 | -€10,700 | -30.2% |
| Amounts payable within one year | 42/48 | €35,454 | €24,754 | -€10,700 | -30.2% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €3,444 | €2,602 | -€842 | -24.4% |
| Suppliers | 440/4 | €3,444 | €2,602 | -€842 | -24.4% |
| Taxes, remuneration and social security | 45 | €9,875 | - | -€9,875 | |
| Taxes | 450/3 | €9,875 | - | -€9,875 | |
| Other amounts payable | 47/48 | €22,135 | €22,135 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,299 | €2,127 | -€172 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,702 | €2,969 | +€267 | +9.9% |
| Other operating charges | 640/8 | €401 | €669 | +€268 | +66.7% |
| Gross operating margin | 9900 | €40,335 | €28,382 | -€11,953 | -29.6% |
| Operating profit (loss) | 9901 | €34,933 | €22,618 | -€12,316 | -35.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,241 | €1,131 | -€111 | -8.9% |
| Recurring financial charges | 65 | €1,241 | €1,131 | -€111 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €33,692 | €21,489 | -€12,203 | -36.2% |
| Income taxes | 67/77 | €9,875 | €6,428 | -€3,447 | -34.9% |
| Profit (loss) for the period | 9904 | €23,817 | €15,061 | -€8,756 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,817 | €15,061 | -€8,756 | -36.8% |
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 14 October 2026 via checked.be.