Pallini 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.
Pallini Consulting
Largest movements
- Cash +€9,115
up €9,115 (+26.2%), from €34,726 to €43,842
mainly Net result for the year (+€57,048) and Other debts (+€4,415)
- Receivables within one year +€1,524
up €1,524 (+13.5%), from €11,328 to €12,852
of which Other amounts receivable: +€2,502
- Tangible fixed assets -€823
down €823 (-14.0%), from €5,869 to €5,046
of which Plant, machinery and equipment: -€689
- Reserves +€9,767
up €9,767 (+23.1%), from €42,282 to €52,048
- Other debts +€4,415
up €4,415 (+754%), from €585 to €5,000
- Tax, wage and social debts -€4,174
down €4,174 (-81.6%), from €5,115 to €941
- Gross operating margin +€17,248
up €17,248 (+31.3%), from €55,143 to €72,391
- Taxes +€2,528
up €2,528 (+23.2%), from €10,913 to €13,441
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 | €53,174 | €62,990 | +€9,816 | +18.5% |
| Fixed assets | 21/28 | €7,119 | €6,296 | -€823 | -11.6% |
| Tangible fixed assets | 22/27 | €5,869 | €5,046 | -€823 | -14.0% |
| Plant, machinery and equipment | 23 | €5,735 | €5,046 | -€689 | -12.0% |
| Furniture and vehicles | 24 | €135 | - | -€135 | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €46,055 | €56,694 | +€10,639 | +23.1% |
| Amounts receivable within one year | 40/41 | €11,328 | €12,852 | +€1,524 | +13.5% |
| Trade receivables | 40 | €11,328 | €10,350 | -€979 | -8.6% |
| Other amounts receivable | 41 | €0 | €2,502 | +€2,502 | |
| Cash at bank and in hand | 54/58 | €34,726 | €43,842 | +€9,115 | +26.2% |
| Total equity and liabilities | 10/49 | €53,174 | €62,990 | +€9,816 | +18.5% |
| Equity | 10/15 | €47,282 | €57,048 | +€9,767 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,282 | €52,048 | +€9,767 | +23.1% |
| Distributable reserves | 133 | €42,282 | €52,048 | +€9,767 | +23.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,892 | €5,941 | +€49 | +0.8% |
| Amounts payable within one year | 42/48 | €5,892 | €5,941 | +€49 | +0.8% |
| Trade debts | 44 | €192 | - | -€192 | |
| Suppliers | 440/4 | €192 | - | -€192 | |
| Taxes, remuneration and social security | 45 | €5,115 | €941 | -€4,174 | -81.6% |
| Taxes | 450/3 | €5,115 | €941 | -€4,174 | -81.6% |
| Other amounts payable | 47/48 | €585 | €5,000 | +€4,415 | +754% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,744 | €1,732 | -€12 | -0.7% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €55,143 | €72,391 | +€17,248 | +31.3% |
| Operating profit (loss) | 9901 | €53,259 | €70,516 | +€17,257 | +32.4% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €64 | €71 | +€8 | +11.8% |
| Recurring financial charges | 65 | €64 | €71 | +€8 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €53,195 | €70,490 | +€17,295 | +32.5% |
| Income taxes | 67/77 | €10,913 | €13,441 | +€2,528 | +23.2% |
| Profit (loss) for the period | 9904 | €42,282 | €57,048 | +€14,767 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,282 | €57,048 | +€14,767 | +34.9% |
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 19 October 2026 via checked.be.