PALUMBO RADIOTHERAPY TECHNIQUES: 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.
PALUMBO RADIOTHERAPY TECHNIQUES
Largest movements
- Cash +€55,969
up €55,969 (+39.4%), from €142,036 to €198,005
mainly Net result for the year (+€79,134) and Other debts (+€78,229)
- Tangible fixed assets -€40,581
down €40,581 (-9.7%), from €418,153 to €377,572
of which Furniture and vehicles: -€24,347
- Deferred charges and accrued income +€9,540
up €9,540 (+418%), from €2,281 to €11,821
- Other debts +€78,229
up €78,229 (+33.5%), from €233,665 to €311,893
- Debts after one year -€32,322
down €32,322 (-10.7%), from €302,967 to €270,644
- Profit (loss) carried forward -€30,866
down €30,866 (-95.9%), from €32,193 to €1,327
- Tax, wage and social debts +€7,172
up €7,172 (+46.5%), from €15,413 to €22,585
- Gross operating margin -€41,487
down €41,487 (-19.4%), from €213,613 to €172,125
- Taxes -€6,791
down €6,791 (-19.4%), from €35,030 to €28,239
- Depreciation +€5,177
up €5,177 (+11.2%), from €46,025 to €51,202
- Other operating charges -€4,306
down €4,306 (-54.2%), from €7,941 to €3,634
- Financial charges -€2,295
down €2,295 (-17.1%), from €13,453 to €11,158
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 | €649,114 | €670,103 | +€20,989 | +3.2% |
| Fixed assets | 21/28 | €418,153 | €377,572 | -€40,581 | -9.7% |
| Tangible fixed assets | 22/27 | €418,153 | €377,572 | -€40,581 | -9.7% |
| Land and buildings | 22 | €269,904 | €260,030 | -€9,874 | -3.7% |
| Plant, machinery and equipment | 23 | €72,476 | €66,115 | -€6,360 | -8.8% |
| Furniture and vehicles | 24 | €75,773 | €51,426 | -€24,347 | -32.1% |
| Current assets | 29/58 | €230,962 | €292,532 | +€61,570 | +26.7% |
| Amounts receivable within one year | 40/41 | €86,644 | €82,705 | -€3,939 | -4.5% |
| Trade receivables | 40 | €86,644 | €82,705 | -€3,939 | -4.5% |
| Cash at bank and in hand | 54/58 | €142,036 | €198,005 | +€55,969 | +39.4% |
| Deferred charges and accrued income | 490/1 | €2,281 | €11,821 | +€9,540 | +418% |
| Total equity and liabilities | 10/49 | €649,114 | €670,103 | +€20,989 | +3.2% |
| Equity | 10/15 | €52,653 | €21,787 | -€30,866 | -58.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,193 | €1,327 | -€30,866 | -95.9% |
| Amounts payable | 17/49 | €596,462 | €648,317 | +€51,855 | +8.7% |
| Amounts payable after more than one year | 17 | €302,967 | €270,644 | -€32,322 | -10.7% |
| Financial debts | 170/4 | €302,967 | €270,644 | -€32,322 | -10.7% |
| Amounts payable within one year | 42/48 | €293,495 | €377,672 | +€84,177 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €40,512 | €40,723 | +€211 | +0.5% |
| Trade debts | 44 | €3,906 | €2,471 | -€1,434 | -36.7% |
| Suppliers | 440/4 | €3,906 | €2,471 | -€1,434 | -36.7% |
| Taxes, remuneration and social security | 45 | €15,413 | €22,585 | +€7,172 | +46.5% |
| Taxes | 450/3 | €15,413 | €22,585 | +€7,172 | +46.5% |
| Other amounts payable | 47/48 | €233,665 | €311,893 | +€78,229 | +33.5% |
| Non-recurring operating income | 76A | €28,004 | €4,032 | -€23,973 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,025 | €51,202 | +€5,177 | +11.2% |
| Other operating charges | 640/8 | €7,941 | €3,634 | -€4,306 | -54.2% |
| Gross operating margin | 9900 | €213,613 | €172,125 | -€41,487 | -19.4% |
| Operating profit (loss) | 9901 | €159,647 | €117,289 | -€42,359 | -26.5% |
| Financial income | 75/76B | €1,038 | €1,243 | +€204 | +19.7% |
| Recurring financial income | 75 | €1,038 | €1,243 | +€204 | +19.7% |
| Financial charges | 65/66B | €13,453 | €11,158 | -€2,295 | -17.1% |
| Recurring financial charges | 65 | €13,453 | €11,158 | -€2,295 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €147,232 | €107,373 | -€39,859 | -27.1% |
| Income taxes | 67/77 | €35,030 | €28,239 | -€6,791 | -19.4% |
| Profit (loss) for the period | 9904 | €112,202 | €79,134 | -€33,068 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €112,202 | €79,134 | -€33,068 | -29.5% |
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 19 October 2026 via checked.be.