PABRI & PARTNERS: 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.
PABRI & PARTNERS
Largest movements
- Cash +€36,639
up €36,639 (+6,990%), from €524 to €37,163
mainly Investment in fixed assets (net) (+€25,000) and Net result for the year (+€20,898)
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year +€9,243
up €9,243, from €0 to €9,243
of which Other amounts receivable: +€9,243
- Reserves +€17,221
up €17,221 (+30,758%), from €56 to €17,277
of which Distributable reserves: +€17,221
- Profit (loss) carried forward +€3,676
no longer reported in 2025 (was -€3,676)
- Other debts +€3,566
up €3,566 (+254%), from €1,403 to €4,969
- Tax, wage and social debts -€1,943
down €1,943 (-69.1%), from €2,811 to €868
- Trade debts -€1,639
down €1,639 (-31.3%), from €5,231 to €3,592
- Gross operating margin +€30,243
up €30,243 (+782%), from €3,869 to €34,112
- Taxes +€8,830
up €8,830 (+373%), from €2,368 to €11,198
- Other operating charges -€916
down €916 (-42.4%), from €2,161 to €1,245
- Financial charges +€457
up €457 (+145%), from €314 to €772
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 | €25,524 | €46,405 | +€20,881 | +81.8% |
| Fixed assets | 21/28 | €25,000 | €0 | -€25,000 | -100% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €524 | €46,405 | +€45,881 | +8,753% |
| Amounts receivable within one year | 40/41 | €0 | €9,243 | +€9,243 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | - | €9,243 | +€9,243 | |
| Cash at bank and in hand | 54/58 | €524 | €37,163 | +€36,639 | +6,990% |
| Total equity and liabilities | 10/49 | €25,524 | €46,405 | +€20,881 | +81.8% |
| Equity | 10/15 | €14,980 | €35,877 | +€20,898 | +140% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56 | €17,277 | +€17,221 | +30,758% |
| Non-distributable reserves | 130/1 | €56 | €56 | = | 0.0% |
| Reserves not available under the articles | 1311 | €56 | €56 | = | 0.0% |
| Distributable reserves | 133 | - | €17,221 | +€17,221 | |
| Profit (loss) carried forward | 14 | -€3,676 | - | +€3,676 | |
| Amounts payable | 17/49 | €10,544 | €10,528 | -€16 | -0.2% |
| Amounts payable within one year | 42/48 | €9,444 | €9,428 | -€16 | -0.2% |
| Trade debts | 44 | €5,231 | €3,592 | -€1,639 | -31.3% |
| Suppliers | 440/4 | €5,231 | €3,592 | -€1,639 | -31.3% |
| Taxes, remuneration and social security | 45 | €2,811 | €868 | -€1,943 | -69.1% |
| Taxes | 450/3 | €2,811 | €868 | -€1,943 | -69.1% |
| Other amounts payable | 47/48 | €1,403 | €4,969 | +€3,566 | +254% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Non-recurring operating income | 76A | - | €107,562 | +€107,562 | |
| Other operating charges | 640/8 | €2,161 | €1,245 | -€916 | -42.4% |
| Gross operating margin | 9900 | €3,869 | €34,112 | +€30,243 | +782% |
| Operating profit (loss) | 9901 | €1,708 | €32,867 | +€31,159 | +1,824% |
| Financial charges | 65/66B | €314 | €772 | +€457 | +145% |
| Recurring financial charges | 65 | €314 | €772 | +€457 | +145% |
| Profit (loss) for the period before taxes | 9903 | €1,394 | €32,095 | +€30,702 | +2,203% |
| Income taxes | 67/77 | €2,368 | €11,198 | +€8,830 | +373% |
| Profit (loss) for the period | 9904 | -€974 | €20,898 | +€21,871 | |
| Profit (loss) for the period to be appropriated | 9905 | -€974 | €20,898 | +€21,871 |
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 26 October 2026 via checked.be.