PALOMITA: 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.
PALOMITA
Largest movements
- Cash +€16,075
up €16,075 (+69.4%), from €23,149 to €39,224
mainly Net result for the year (+€30,452) and Trade debts (+€3,492)
- Receivables within one year +€1,473
up €1,473 (+2.2%), from €66,871 to €68,343
of which Other amounts receivable: +€4,412
- Profit (loss) carried forward +€30,452
up €30,452 (+55.1%), from €55,283 to €85,735
- Tax, wage and social debts -€12,570
down €12,570 (-42.3%), from €29,713 to €17,144
of which Taxes: -€14,330
- Trade debts +€3,492
up €3,492 (+5,936%), from €59 to €3,550
- Other debts -€3,378
down €3,378 (-97.5%), from €3,465 to €88
- Gross operating margin +€6,690
up €6,690 (+21.4%), from €31,307 to €37,997
- Financial income +€4,456
new in 2025: €4,456
- Taxes +€4,401
up €4,401 (+62.2%), from €7,079 to €11,480
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 | €90,020 | €108,026 | +€18,006 | +20.0% |
| Current assets | 29/58 | €90,020 | €108,026 | +€18,006 | +20.0% |
| Amounts receivable within one year | 40/41 | €66,871 | €68,343 | +€1,473 | +2.2% |
| Trade receivables | 40 | €16,865 | €13,926 | -€2,939 | -17.4% |
| Other amounts receivable | 41 | €50,006 | €54,418 | +€4,412 | +8.8% |
| Cash at bank and in hand | 54/58 | €23,149 | €39,224 | +€16,075 | +69.4% |
| Deferred charges and accrued income | 490/1 | - | €458 | +€458 | |
| Total equity and liabilities | 10/49 | €90,020 | €108,026 | +€18,006 | +20.0% |
| Equity | 10/15 | €56,783 | €87,235 | +€30,452 | +53.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,283 | €85,735 | +€30,452 | +55.1% |
| Amounts payable | 17/49 | €33,237 | €20,791 | -€12,446 | -37.4% |
| Amounts payable within one year | 42/48 | €33,237 | €20,782 | -€12,456 | -37.5% |
| Trade debts | 44 | €59 | €3,550 | +€3,492 | +5,936% |
| Suppliers | 440/4 | €59 | €3,550 | +€3,492 | +5,936% |
| Taxes, remuneration and social security | 45 | €29,713 | €17,144 | -€12,570 | -42.3% |
| Taxes | 450/3 | €26,801 | €12,472 | -€14,330 | -53.5% |
| Remuneration and social security | 454/9 | €2,912 | €4,672 | +€1,760 | +60.4% |
| Other amounts payable | 47/48 | €3,465 | €88 | -€3,378 | -97.5% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | - | -€331 | |
| Gross operating margin | 9900 | €31,307 | €37,997 | +€6,690 | +21.4% |
| Operating profit (loss) | 9901 | €30,975 | €37,997 | +€7,021 | +22.7% |
| Financial income | 75/76B | - | €4,456 | +€4,456 | |
| Recurring financial income | 75 | - | €4,456 | +€4,456 | |
| Financial charges | 65/66B | €732 | €520 | -€211 | -28.9% |
| Recurring financial charges | 65 | €732 | €520 | -€211 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €30,244 | €41,932 | +€11,688 | +38.6% |
| Income taxes | 67/77 | €7,079 | €11,480 | +€4,401 | +62.2% |
| Profit (loss) for the period | 9904 | €23,165 | €30,452 | +€7,287 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,165 | €30,452 | +€7,287 | +31.5% |
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 1 November 2026 via checked.be.