PALIMA: 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.
PALIMA
Largest movements
- Receivables within one year +€12,256
up €12,256 (+371%), from €3,300 to €15,556
of which Trade receivables: +€8,085
- Stocks and contracts -€3,074
down €3,074 (-11.4%), from €26,856 to €23,782
- Other debts +€11,437
up €11,437 (+40.6%), from €28,165 to €39,602
- Trade debts -€6,258
down €6,258 (-98.8%), from €6,335 to €78
- Profit (loss) carried forward +€5,470
up €5,470 (+24.3%), from -€22,525 to -€17,055
- Tax, wage and social debts -€1,770
no longer reported in 2025 (was €1,770)
of which Remuneration and social security: -€1,500
- Purchases and services -€3,380
down €3,380 (-5.7%), from €59,791 to €56,412
- Gross operating margin -€2,174
down €2,174 (-25.8%), from €8,438 to €6,264
- Other operating charges -€737
down €737 (-48.8%), from €1,511 to €774
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 | €32,346 | €41,225 | +€8,879 | +27.5% |
| Fixed assets | 21/28 | €1,660 | €1,660 | = | 0.0% |
| Financial fixed assets | 28 | €1,660 | €1,660 | = | 0.0% |
| Current assets | 29/58 | €30,686 | €39,565 | +€8,879 | +28.9% |
| Stocks and contracts in progress | 3 | €26,856 | €23,782 | -€3,074 | -11.4% |
| Stocks | 30/36 | €26,856 | €23,782 | -€3,074 | -11.4% |
| Amounts receivable within one year | 40/41 | €3,300 | €15,556 | +€12,256 | +371% |
| Trade receivables | 40 | €3,300 | €11,385 | +€8,085 | +245% |
| Other amounts receivable | 41 | - | €4,171 | +€4,171 | |
| Cash at bank and in hand | 54/58 | €530 | €226 | -€303 | -57.3% |
| Total equity and liabilities | 10/49 | €32,346 | €41,225 | +€8,879 | +27.5% |
| Equity | 10/15 | -€3,925 | €1,545 | +€5,470 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,525 | -€17,055 | +€5,470 | +24.3% |
| Amounts payable | 17/49 | €36,271 | €39,680 | +€3,409 | +9.4% |
| Amounts payable within one year | 42/48 | €36,271 | €39,680 | +€3,409 | +9.4% |
| Trade debts | 44 | €6,335 | €78 | -€6,258 | -98.8% |
| Suppliers | 440/4 | €6,335 | €78 | -€6,258 | -98.8% |
| Taxes, remuneration and social security | 45 | €1,770 | - | -€1,770 | |
| Taxes | 450/3 | €270 | - | -€270 | |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €28,165 | €39,602 | +€11,437 | +40.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,791 | €56,412 | -€3,380 | -5.7% |
| Other operating charges | 640/8 | €1,511 | €774 | -€737 | -48.8% |
| Gross operating margin | 9900 | €8,438 | €6,264 | -€2,174 | -25.8% |
| Operating profit (loss) | 9901 | €6,927 | €5,490 | -€1,437 | -20.7% |
| Financial charges | 65/66B | €5 | €20 | +€16 | +350% |
| Recurring financial charges | 65 | €5 | €20 | +€16 | +350% |
| Profit (loss) for the period before taxes | 9903 | €6,923 | €5,470 | -€1,453 | -21.0% |
| Profit (loss) for the period | 9904 | €6,923 | €5,470 | -€1,453 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,923 | €5,470 | -€1,453 | -21.0% |
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 17 October 2026 via checked.be.