PALOMA CONSULTING: what changed
What changed
PALOMA CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€212,730
2024 · €233,316-€20,586
Equity
€635,927
2024 · €1.4m-€787,270
Cash
€273,807
2024 · €566,082-€292,275
Balance sheet total
€815,798
2024 · €1.6m-€820,732
Largest movements
Assets
- Receivables after one year -€669,574
down €669,574 (-100%), from €669,574 to €0
- Cash -€292,275
down €292,275 (-51.6%), from €566,082 to €273,807
mainly Contributions, distributions and other (-€1.0m) and Receivables within one year (-€91,924)
- Receivables within one year +€91,924
up €91,924 (+44.0%), from €209,088 to €301,013
of which Other amounts receivable: +€119,546
- Tangible fixed assets +€34,192
up €34,192 (+20.5%), from €166,486 to €200,679
of which Land and buildings: +€26,176
Equity and liabilities
- Reserves -€787,270
down €787,270 (-56.0%), from €1.4m to €617,327
of which Distributable reserves: -€787,270
- Tax, wage and social debts -€26,938
down €26,938 (-29.4%), from €91,517 to €64,579
of which Taxes: -€22,272
Income statement
- Gross operating margin -€43,227
down €43,227 (-13.1%), from €331,163 to €287,936
- Taxes -€42,764
down €42,764 (-37.7%), from €113,456 to €70,691
- Financial income -€18,245
down €18,245 (-59.7%), from €30,537 to €12,292
- Depreciation +€3,485
up €3,485 (+57.4%), from €6,066 to €9,550
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€233,316
Gross operating margin
-€43,227
Depreciation
-€3,485
Other operating charges
+€2,683
Other operating items
-€2,528
Financial income
-€18,245
Financial charges
+€1,451
Taxes
+€42,764
Result 2025
€212,730
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€774,547
Investment
-€58,743
Financing
-€1.0m
Cash 2024
€566,082
From operations (derived)
+€774,547
Net result for the year
+€212,730
Depreciation
+€9,550
Receivables after one year
+€669,574
Receivables within one year
-€91,924
Trade debts
+€1,555
Tax, wage and social debts
-€26,938
Investment (derived)
-€58,743
Investment in fixed assets (net)
-€58,743
Financing
-€1.0m
Debts after one year
-€7,099
Current portion of long-term debt
+€111
Short-term financial debts
-€1,091
Contributions, distributions and other
-€1.0m
Cash 2025
€273,807
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,636,531 | €815,798 | -€820,732 | -50.2% |
| Fixed assets | 21/28 | €191,786 | €240,979 | +€49,192 | +25.6% |
| Tangible fixed assets | 22/27 | €166,486 | €200,679 | +€34,192 | +20.5% |
| Land and buildings | 22 | €163,841 | €190,017 | +€26,176 | +16.0% |
| Furniture and vehicles | 24 | €2,645 | €7,661 | +€5,016 | +190% |
| Other tangible fixed assets | 26 | - | €3,000 | +€3,000 | |
| Financial fixed assets | 28 | €25,300 | €40,300 | +€15,000 | +59.3% |
| Current assets | 29/58 | €1,444,744 | €574,820 | -€869,925 | -60.2% |
| Amounts receivable after more than one year | 29 | €669,574 | €0 | -€669,574 | -100% |
| Other amounts receivable | 291 | €669,574 | €0 | -€669,574 | -100% |
| Amounts receivable within one year | 40/41 | €209,088 | €301,013 | +€91,924 | +44.0% |
| Trade receivables | 40 | €209,088 | €181,467 | -€27,622 | -13.2% |
| Other amounts receivable | 41 | €0 | €119,546 | +€119,546 | |
| Cash at bank and in hand | 54/58 | €566,082 | €273,807 | -€292,275 | -51.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,636,531 | €815,798 | -€820,732 | -50.2% |
| Equity | 10/15 | €1,423,196 | €635,927 | -€787,270 | -55.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,404,596 | €617,327 | -€787,270 | -56.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €210,500 | = | 0.0% |
| Distributable reserves | 133 | €1,192,236 | €404,967 | -€787,270 | -66.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €213,334 | €179,871 | -€33,463 | -15.7% |
| Amounts payable after more than one year | 17 | €111,738 | €104,639 | -€7,099 | -6.4% |
| Financial debts | 170/4 | €111,738 | €104,639 | -€7,099 | -6.4% |
| Amounts payable within one year | 42/48 | €100,857 | €74,493 | -€26,364 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €6,988 | €7,099 | +€111 | +1.6% |
| Financial debts | 43 | €1,091 | €0 | -€1,091 | -100% |
| Credit institutions | 430/8 | €1,091 | €0 | -€1,091 | -100% |
| Trade debts | 44 | €1,260 | €2,815 | +€1,555 | +123% |
| Suppliers | 440/4 | €1,260 | €2,815 | +€1,555 | +123% |
| Taxes, remuneration and social security | 45 | €91,517 | €64,579 | -€26,938 | -29.4% |
| Taxes | 450/3 | €86,852 | €64,579 | -€22,272 | -25.6% |
| Remuneration and social security | 454/9 | €4,666 | €0 | -€4,666 | -100% |
| Accrued charges and deferred income | 492/3 | €740 | €740 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,066 | €9,550 | +€3,485 | +57.4% |
| Other operating charges | 640/8 | €5,040 | €2,357 | -€2,683 | -53.2% |
| Non-recurring operating charges | 66A | - | €2,528 | +€2,528 | |
| Gross operating margin | 9900 | €331,163 | €287,936 | -€43,227 | -13.1% |
| Operating profit (loss) | 9901 | €320,057 | €273,501 | -€46,556 | -14.5% |
| Financial income | 75/76B | €30,537 | €12,292 | -€18,245 | -59.7% |
| Recurring financial income | 75 | €30,537 | €12,292 | -€18,245 | -59.7% |
| Financial charges | 65/66B | €3,822 | €2,371 | -€1,451 | -38.0% |
| Recurring financial charges | 65 | €3,822 | €2,371 | -€1,451 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €346,772 | €283,422 | -€63,350 | -18.3% |
| Income taxes | 67/77 | €113,456 | €70,691 | -€42,764 | -37.7% |
| Profit (loss) for the period | 9904 | €233,316 | €212,730 | -€20,586 | -8.8% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €233,316 | €212,730 | -€20,586 | -8.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.