Palit Consulting: 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.
Palit Consulting
Largest movements
- Cash -€66,833
down €66,833 (-64.2%), from €104,040 to €37,207
mainly Other debts (-€59,432) and Tax, wage and social debts (-€18,477)
- Tangible fixed assets -€16,526
down €16,526 (-28.2%), from €58,544 to €42,018
of which Leasing and similar rights: -€22,081
- Other debts -€59,432
down €59,432 (-100%), from €59,432 to €0
- Tax, wage and social debts -€18,477
down €18,477 (-76.9%), from €24,031 to €5,554
of which Taxes: -€18,477
- Current portion of long-term debt -€12,578
down €12,578 (-100%), from €12,578 to €0
- Trade debts +€7,946
up €7,946 (+117,203%), from €7 to €7,953
- Gross operating margin -€76,839
down €76,839 (-88.5%), from €86,869 to €10,030
- Taxes -€13,615
down €13,615 (-98.0%), from €13,892 to €277
- Depreciation -€9,881
down €9,881 (-65.3%), from €15,125 to €5,244
- Other operating charges +€2,100
up €2,100 (+209%), from €1,003 to €3,102
- Financial charges -€961
down €961 (-47.8%), from €2,011 to €1,050
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 | €176,623 | €94,075 | -€82,548 | -46.7% |
| Fixed assets | 21/28 | €58,544 | €42,818 | -€15,726 | -26.9% |
| Tangible fixed assets | 22/27 | €58,544 | €42,018 | -€16,526 | -28.2% |
| Land and buildings | 22 | €27,531 | €25,199 | -€2,332 | -8.5% |
| Plant, machinery and equipment | 23 | €1,147 | €10,732 | +€9,585 | +836% |
| Furniture and vehicles | 24 | €901 | €252 | -€649 | -72.0% |
| Leasing and similar rights | 25 | €22,081 | €0 | -€22,081 | -100% |
| Other tangible fixed assets | 26 | €6,884 | €5,834 | -€1,050 | -15.3% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €118,079 | €51,258 | -€66,822 | -56.6% |
| Amounts receivable within one year | 40/41 | €14,040 | €14,050 | +€11 | +0.1% |
| Trade receivables | 40 | €13,963 | €0 | -€13,963 | -100% |
| Other amounts receivable | 41 | €76 | €14,050 | +€13,974 | +18,361% |
| Cash at bank and in hand | 54/58 | €104,040 | €37,207 | -€66,833 | -64.2% |
| Total equity and liabilities | 10/49 | €176,623 | €94,075 | -€82,548 | -46.7% |
| Equity | 10/15 | €80,211 | €80,568 | +€357 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,211 | €75,568 | +€357 | +0.5% |
| Distributable reserves | 133 | €75,211 | €75,568 | +€357 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,413 | €13,507 | -€82,905 | -86.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €96,047 | €13,507 | -€82,540 | -85.9% |
| Current portion of amounts payable after more than one year | 42 | €12,578 | €0 | -€12,578 | -100% |
| Trade debts | 44 | €7 | €7,953 | +€7,946 | +117,203% |
| Suppliers | 440/4 | €7 | €7,953 | +€7,946 | +117,203% |
| Taxes, remuneration and social security | 45 | €24,031 | €5,554 | -€18,477 | -76.9% |
| Taxes | 450/3 | €24,031 | €5,554 | -€18,477 | -76.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,432 | €0 | -€59,432 | -100% |
| Accrued charges and deferred income | 492/3 | €365 | €0 | -€365 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,125 | €5,244 | -€9,881 | -65.3% |
| Other operating charges | 640/8 | €1,003 | €3,102 | +€2,100 | +209% |
| Gross operating margin | 9900 | €86,869 | €10,030 | -€76,839 | -88.5% |
| Operating profit (loss) | 9901 | €70,741 | €1,684 | -€69,058 | -97.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €2,011 | €1,050 | -€961 | -47.8% |
| Recurring financial charges | 65 | €2,011 | €1,050 | -€961 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €68,738 | €634 | -€68,104 | -99.1% |
| Income taxes | 67/77 | €13,892 | €277 | -€13,615 | -98.0% |
| Profit (loss) for the period | 9904 | €54,846 | €357 | -€54,489 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,846 | €357 | -€54,489 | -99.3% |
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 23 October 2026 via checked.be.