PALJ SERVICES: 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.
PALJ SERVICES
Largest movements
- Cash +€4,790
up €4,790 (+68.6%), from €6,984 to €11,774
mainly Net result for the year (+€6,679) and Tax, wage and social debts (+€2,102)
- Receivables within one year +€4,523
up €4,523 (+575%), from €786 to €5,309
- Tangible fixed assets -€482
down €482 (-16.6%), from €2,907 to €2,425
of which Other tangible fixed assets: -€300
- Profit (loss) carried forward +€6,679
up €6,679 (+162%), from €4,135 to €10,813
- Tax, wage and social debts +€2,102
up €2,102 (+156%), from €1,350 to €3,453
- Gross operating margin +€3,929
up €3,929 (+56.5%), from €6,958 to €10,887
- Taxes +€1,952
up €1,952 (+271%), from €721 to €2,672
- Depreciation +€143
up €143 (+42.2%), from €339 to €482
- Other operating charges +€121
up €121 (+15.3%), from €793 to €914
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 | €11,685 | €20,647 | +€8,962 | +76.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,907 | €2,425 | -€482 | -16.6% |
| Tangible fixed assets | 22/27 | €2,907 | €2,425 | -€482 | -16.6% |
| Furniture and vehicles | 24 | €507 | €325 | -€182 | -35.9% |
| Other tangible fixed assets | 26 | €2,400 | €2,100 | -€300 | -12.5% |
| Current assets | 29/58 | €8,778 | €18,222 | +€9,444 | +108% |
| Amounts receivable within one year | 40/41 | €786 | €5,309 | +€4,523 | +575% |
| Trade receivables | 40 | €786 | €5,309 | +€4,523 | +575% |
| Cash at bank and in hand | 54/58 | €6,984 | €11,774 | +€4,790 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,008 | €1,140 | +€132 | +13.1% |
| Total equity and liabilities | 10/49 | €11,685 | €20,647 | +€8,962 | +76.7% |
| Equity | 10/15 | €10,335 | €17,013 | +€6,679 | +64.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,135 | €10,813 | +€6,679 | +162% |
| Amounts payable | 17/49 | €1,350 | €3,634 | +€2,283 | +169% |
| Amounts payable within one year | 42/48 | €1,350 | €3,629 | +€2,278 | +169% |
| Trade debts | 44 | - | €176 | +€176 | |
| Suppliers | 440/4 | - | €176 | +€176 | |
| Taxes, remuneration and social security | 45 | €1,350 | €3,453 | +€2,102 | +156% |
| Taxes | 450/3 | €1,350 | €3,453 | +€2,102 | +156% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €482 | +€143 | +42.2% |
| Other operating charges | 640/8 | €793 | €914 | +€121 | +15.3% |
| Gross operating margin | 9900 | €6,958 | €10,887 | +€3,929 | +56.5% |
| Operating profit (loss) | 9901 | €5,826 | €9,491 | +€3,665 | +62.9% |
| Financial charges | 65/66B | €133 | €140 | +€8 | +5.9% |
| Recurring financial charges | 65 | €133 | €140 | +€8 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €5,694 | €9,351 | +€3,657 | +64.2% |
| Income taxes | 67/77 | €721 | €2,672 | +€1,952 | +271% |
| Profit (loss) for the period | 9904 | €4,973 | €6,679 | +€1,706 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,973 | €6,679 | +€1,706 | +34.3% |
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 14 October 2026 via checked.be.