PalliaLiège: 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.
PalliaLiège
Largest movements
- Cash +€54,833
up €54,833 (+31.1%), from €176,421 to €231,254
mainly Net result for the year (+€49,134) and Deferred charges and accrued income (+€6,687)
- Deferred charges and accrued income -€6,687
down €6,687 (-97.5%), from €6,856 to €168
- Profit (loss) carried forward +€49,134
up €49,134 (+292%), from €16,835 to €65,968
- Debts after one year -€8,838
down €8,838 (-4.1%), from €216,602 to €207,764
- Gross operating margin +€29,188
up €29,188 (+4.4%), from €669,653 to €698,841
- Staff costs -€18,026
down €18,026 (-2.7%), from €661,047 to €643,021
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 | €546,974 | €590,538 | +€43,565 | +8.0% |
| Fixed assets | 21/28 | €283,493 | €284,374 | +€881 | +0.3% |
| Tangible fixed assets | 22/27 | €279,228 | €280,109 | +€881 | +0.3% |
| Land and buildings | 22 | €277,059 | €278,529 | +€1,470 | +0.5% |
| Furniture and vehicles | 24 | €2,169 | €1,580 | -€588 | -27.1% |
| Financial fixed assets | 28 | €4,265 | €4,265 | = | 0.0% |
| Current assets | 29/58 | €263,481 | €306,164 | +€42,684 | +16.2% |
| Stocks and contracts in progress | 3 | €550 | €550 | = | 0.0% |
| Stocks | 30/36 | €550 | €550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,654 | €74,192 | -€5,462 | -6.9% |
| Trade receivables | 40 | €79,654 | €74,192 | -€5,462 | -6.9% |
| Cash at bank and in hand | 54/58 | €176,421 | €231,254 | +€54,833 | +31.1% |
| Deferred charges and accrued income | 490/1 | €6,856 | €168 | -€6,687 | -97.5% |
| Total equity and liabilities | 10/49 | €546,974 | €590,538 | +€43,565 | +8.0% |
| Equity | 10/15 | €229,501 | €278,635 | +€49,134 | +21.4% |
| Contributions | 10/11 | €53,851 | €53,851 | = | 0.0% |
| Capital | 10 | €53,851 | €53,851 | = | 0.0% |
| Reserves | 13 | €158,816 | €158,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,835 | €65,968 | +€49,134 | +292% |
| Amounts payable | 17/49 | €317,472 | €311,904 | -€5,569 | -1.8% |
| Amounts payable after more than one year | 17 | €216,602 | €207,764 | -€8,838 | -4.1% |
| Financial debts | 170/4 | €216,602 | €207,764 | -€8,838 | -4.1% |
| Amounts payable within one year | 42/48 | €91,087 | €94,409 | +€3,322 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €8,710 | €8,838 | +€128 | +1.5% |
| Trade debts | 44 | €6,075 | €6,983 | +€907 | +14.9% |
| Suppliers | 440/4 | €6,075 | €6,983 | +€907 | +14.9% |
| Taxes, remuneration and social security | 45 | €76,303 | €78,589 | +€2,286 | +3.0% |
| Remuneration and social security | 454/9 | €76,303 | €78,589 | +€2,286 | +3.0% |
| Accrued charges and deferred income | 492/3 | €9,783 | €9,730 | -€53 | -0.5% |
| Remuneration, social security and pensions | 62 | €661,047 | €643,021 | -€18,026 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,028 | €2,251 | +€223 | +11.0% |
| Other operating charges | 640/8 | €2,456 | €2,529 | +€73 | +3.0% |
| Gross operating margin | 9900 | €669,653 | €698,841 | +€29,188 | +4.4% |
| Operating profit (loss) | 9901 | €4,123 | €51,041 | +€46,919 | +1,138% |
| Financial income | 75/76B | €2,800 | €2,534 | -€266 | -9.5% |
| Recurring financial income | 75 | €2,800 | €2,534 | -€266 | -9.5% |
| Financial charges | 65/66B | €3,718 | €3,681 | -€37 | -1.0% |
| Recurring financial charges | 65 | €3,718 | €3,681 | -€37 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €3,204 | €49,894 | +€46,689 | +1,457% |
| Income taxes | 67/77 | - | €760 | +€760 | |
| Profit (loss) for the period | 9904 | €3,204 | €49,134 | +€45,929 | +1,433% |
| Profit (loss) for the period to be appropriated | 9905 | €3,204 | €49,134 | +€45,929 | +1,433% |
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 13 October 2026 via checked.be.