VIA PALAU: what changed
What changed
VIA PALAU
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€57,128
2025 · -€27,393+€84,521
Equity
€53,168
2025 · -€3,960+€57,128
Cash
€76,646
2025 · €10,300+€66,346
Balance sheet total
€97,251
2025 · €32,402+€64,849
Largest movements
Assets
- Cash +€66,346
up €66,346 (+644%), from €10,300 to €76,646
mainly Net result for the year (+€57,128) and Other debts (+€3,176)
- Tangible fixed assets -€1,364
down €1,364 (-31.1%), from €4,383 to €3,019
Equity and liabilities
- Reserves +€48,168
up €48,168, from €0 to €48,168
- Profit (loss) carried forward +€8,960
up €8,960, from -€8,960 to €0
- Other debts +€3,176
up €3,176 (+13.0%), from €24,504 to €27,680
- Tax, wage and social debts +€2,720
up €2,720 (+31.2%), from €8,725 to €11,445
- Trade debts +€1,667
up €1,667 (+118%), from €1,407 to €3,074
Income statement
- Gross operating margin +€84,413
up €84,413, from -€22,610 to €61,803
Change in the result, 2025 to 2026
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 2025
-€27,393
Gross operating margin
+€84,413
Depreciation
+€337
Other operating charges
-€92
Financial charges
-€134
Taxes
-€3
Result 2026
€57,128
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€66,346
Investment
€0
Financing
€0
Cash 2025
€10,300
From operations (derived)
+€66,346
Net result for the year
+€57,128
Depreciation
+€1,364
Receivables within one year
+€147
Deferred charges and accrued income
-€14
Trade debts
+€1,667
Tax, wage and social debts
+€2,720
Other debts
+€3,176
Accrued charges and deferred income
+€158
Cash 2026
€76,646
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,402 | €97,251 | +€64,849 | +200% |
| Fixed assets | 21/28 | €4,383 | €3,019 | -€1,364 | -31.1% |
| Tangible fixed assets | 22/27 | €4,383 | €3,019 | -€1,364 | -31.1% |
| Furniture and vehicles | 24 | €4,383 | €3,019 | -€1,364 | -31.1% |
| Current assets | 29/58 | €28,019 | €94,232 | +€66,213 | +236% |
| Amounts receivable within one year | 40/41 | €16,385 | €16,237 | -€147 | -0.9% |
| Trade receivables | 40 | €11,539 | €15,730 | +€4,191 | +36.3% |
| Other amounts receivable | 41 | €4,846 | €507 | -€4,338 | -89.5% |
| Cash at bank and in hand | 54/58 | €10,300 | €76,646 | +€66,346 | +644% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,348 | +€14 | +1.1% |
| Total equity and liabilities | 10/49 | €32,402 | €97,251 | +€64,849 | +200% |
| Equity | 10/15 | -€3,960 | €53,168 | +€57,128 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | €48,168 | +€48,168 | |
| Distributable reserves | 133 | €0 | €48,168 | +€48,168 | |
| Profit (loss) carried forward | 14 | -€8,960 | €0 | +€8,960 | |
| Amounts payable | 17/49 | €36,362 | €44,083 | +€7,721 | +21.2% |
| Amounts payable within one year | 42/48 | €34,636 | €42,199 | +€7,563 | +21.8% |
| Trade debts | 44 | €1,407 | €3,074 | +€1,667 | +118% |
| Suppliers | 440/4 | €1,407 | €3,074 | +€1,667 | +118% |
| Taxes, remuneration and social security | 45 | €8,725 | €11,445 | +€2,720 | +31.2% |
| Taxes | 450/3 | €8,725 | €11,445 | +€2,720 | +31.2% |
| Other amounts payable | 47/48 | €24,504 | €27,680 | +€3,176 | +13.0% |
| Accrued charges and deferred income | 492/3 | €1,725 | €1,884 | +€158 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €1,364 | -€337 | -19.8% |
| Other operating charges | 640/8 | €1,145 | €1,237 | +€92 | +8.1% |
| Gross operating margin | 9900 | -€22,610 | €61,803 | +€84,413 | |
| Operating profit (loss) | 9901 | -€25,455 | €59,202 | +€84,657 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,846 | €1,979 | +€134 | +7.2% |
| Recurring financial charges | 65 | €1,846 | €1,979 | +€134 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,301 | €57,223 | +€84,524 | |
| Income taxes | 67/77 | €92 | €95 | +€3 | +3.0% |
| Profit (loss) for the period | 9904 | -€27,393 | €57,128 | +€84,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,393 | €57,128 | +€84,521 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.