PABR: what changed
Two fiscal 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.
PABR
Largest movements
- Cash -€1,303
down €1,303 (-5.1%), from €25,556 to €24,253
mainly Net result for the year (-€1,312)
- Profit (loss) carried forward -€1,312
down €1,312 (-5.2%), from -€25,460 to -€26,772
- Gross operating margin +€2,098
up €2,098 (+74.6%), from -€2,813 to -€716
- Other operating charges -€140
down €140 (-20.8%), from €673 to €533
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.
Cash bridge derived
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 | €25,556 | €24,253 | -€1,303 | -5.1% |
| Current assets | 29/58 | €25,556 | €24,253 | -€1,303 | -5.1% |
| Cash at bank and in hand | 54/58 | €25,556 | €24,253 | -€1,303 | -5.1% |
| Total equity and liabilities | 10/49 | €25,556 | €24,253 | -€1,303 | -5.1% |
| Equity | 10/15 | €24,540 | €23,228 | -€1,312 | -5.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,460 | -€26,772 | -€1,312 | -5.2% |
| Amounts payable | 17/49 | €1,016 | €1,025 | +€9 | +0.9% |
| Amounts payable within one year | 42/48 | €726 | €726 | = | 0.0% |
| Trade debts | 44 | €726 | €726 | = | 0.0% |
| Suppliers | 440/4 | €726 | €726 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €290 | €299 | +€9 | +3.1% |
| Other operating charges | 640/8 | €673 | €533 | -€140 | -20.8% |
| Gross operating margin | 9900 | -€2,813 | -€716 | +€2,098 | +74.6% |
| Operating profit (loss) | 9901 | -€3,486 | -€1,249 | +€2,238 | +64.2% |
| Financial charges | 65/66B | €51 | €63 | +€12 | +23.5% |
| Recurring financial charges | 65 | €51 | €63 | +€12 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,538 | -€1,312 | +€2,226 | +62.9% |
| Profit (loss) for the period | 9904 | -€3,538 | -€1,312 | +€2,226 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,538 | -€1,312 | +€2,226 | +62.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.