PALUKA: 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.
PALUKA
Largest movements
- Deferred charges and accrued income +€15,177
new in 2025: €15,177
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€3,261
up €3,261 (+27.4%), from €11,916 to €15,177
- Other operating charges -€607
down €607 (-56.8%), from €1,069 to €462
- Taxes +€377
up €377 (+75.6%), from €499 to €876
- Gross operating margin -€254
down €254 (-14.8%), from -€1,712 to -€1,966
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 | €863,142 | €875,726 | +€12,584 | +1.5% |
| Fixed assets | 21/28 | €445,465 | €445,465 | = | 0.0% |
| Financial fixed assets | 28 | €445,465 | €445,465 | = | 0.0% |
| Current assets | 29/58 | €417,677 | €430,261 | +€12,584 | +3.0% |
| Amounts receivable within one year | 40/41 | €10,057 | €10,057 | = | 0.0% |
| Other amounts receivable | 41 | €10,057 | €10,057 | = | 0.0% |
| Current investments | 50/53 | €400,138 | €400,000 | -€138 | 0.0% |
| Cash at bank and in hand | 54/58 | €7,481 | €5,027 | -€2,454 | -32.8% |
| Deferred charges and accrued income | 490/1 | - | €15,177 | +€15,177 | |
| Total equity and liabilities | 10/49 | €863,142 | €875,726 | +€12,584 | +1.5% |
| Equity | 10/15 | €780,072 | €788,303 | +€8,232 | +1.1% |
| Contributions | 10/11 | €201,955 | €201,955 | = | 0.0% |
| Reserves | 13 | €578,116 | €586,348 | +€8,232 | +1.4% |
| Distributable reserves | 133 | €578,116 | €586,348 | +€8,232 | +1.4% |
| Amounts payable | 17/49 | €83,070 | €87,423 | +€4,353 | +5.2% |
| Amounts payable within one year | 42/48 | €83,070 | €87,423 | +€4,353 | +5.2% |
| Trade debts | 44 | €48 | - | -€48 | |
| Suppliers | 440/4 | €48 | - | -€48 | |
| Taxes, remuneration and social security | 45 | - | €876 | +€876 | |
| Taxes | 450/3 | - | €876 | +€876 | |
| Other amounts payable | 47/48 | €83,022 | €86,547 | +€3,524 | +4.2% |
| Other operating charges | 640/8 | €1,069 | €462 | -€607 | -56.8% |
| Gross operating margin | 9900 | -€1,712 | -€1,966 | -€254 | -14.8% |
| Operating profit (loss) | 9901 | -€2,781 | -€2,428 | +€353 | +12.7% |
| Financial income | 75/76B | €11,916 | €15,177 | +€3,261 | +27.4% |
| Recurring financial income | 75 | €11,916 | €15,177 | +€3,261 | +27.4% |
| Financial charges | 65/66B | €3,646 | €3,641 | -€5 | -0.1% |
| Recurring financial charges | 65 | €3,646 | €3,641 | -€5 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €5,489 | €9,108 | +€3,619 | +65.9% |
| Income taxes | 67/77 | €499 | €876 | +€377 | +75.6% |
| Profit (loss) for the period | 9904 | €4,990 | €8,232 | +€3,241 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,990 | €8,232 | +€3,241 | +64.9% |
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 20 October 2026 via checked.be.