PEMBERTON: 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.
PEMBERTON
Largest movements
- Receivables within one year +€155,832
up €155,832 (+333.8%), from €46,685 to €202,517
- Reserves +€254,161
up €254,161 (+18.8%), from €1.4m to €1.6m
- Debts after one year -€119,510
down €119,510 (-36.4%), from €328,406 to €208,896
- Financial income +€167,483
up €167,483 (+6629.6%), from €2,526 to €170,009
- Taxes +€16,905
up €16,905 (+43.0%), from €39,306 to €56,210
- Financial charges -€5,451
down €5,451 (-15.3%), from €35,601 to €30,150
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 | €2,083,156 | €2,231,709 | +€148,554 | +7.1% |
| Fixed assets | 21/28 | €1,961,417 | €1,961,417 | = | 0.0% |
| Financial fixed assets | 28 | €1,961,417 | €1,961,417 | = | 0.0% |
| Current assets | 29/58 | €121,738 | €270,292 | +€148,554 | +122.0% |
| Amounts receivable within one year | 40/41 | €46,685 | €202,517 | +€155,832 | +333.8% |
| Other amounts receivable | 41 | €46,685 | €202,517 | +€155,832 | +333.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €73,535 | €66,818 | -€6,716 | -9.1% |
| Deferred charges and accrued income | 490/1 | €1,518 | €956 | -€562 | -37.0% |
| Total equity and liabilities | 10/49 | €2,083,156 | €2,231,709 | +€148,554 | +7.1% |
| Equity | 10/15 | €1,359,167 | €1,613,328 | +€254,161 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,352,967 | €1,607,128 | +€254,161 | +18.8% |
| Distributable reserves | 133 | €1,352,967 | €1,607,128 | +€254,161 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €723,989 | €618,382 | -€105,607 | -14.6% |
| Amounts payable after more than one year | 17 | €328,406 | €208,896 | -€119,510 | -36.4% |
| Financial debts | 170/4 | €328,406 | €208,896 | -€119,510 | -36.4% |
| Amounts payable within one year | 42/48 | €378,150 | €393,415 | +€15,266 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €115,326 | €119,510 | +€4,184 | +3.6% |
| Trade debts | 44 | €578 | €356 | -€222 | -38.4% |
| Suppliers | 440/4 | €578 | €356 | -€222 | -38.4% |
| Taxes, remuneration and social security | 45 | €43,475 | €38,357 | -€5,118 | -11.8% |
| Taxes | 450/3 | €43,475 | €38,357 | -€5,118 | -11.8% |
| Other amounts payable | 47/48 | €218,770 | €235,192 | +€16,422 | +7.5% |
| Accrued charges and deferred income | 492/3 | €17,433 | €16,070 | -€1,363 | -7.8% |
| Other operating charges | 640/8 | €203 | €208 | +€5 | +2.3% |
| Gross operating margin | 9900 | €169,811 | €170,720 | +€909 | +0.5% |
| Operating profit (loss) | 9901 | €169,608 | €170,512 | +€904 | +0.5% |
| Financial income | 75/76B | €2,526 | €170,009 | +€167,483 | +6629.6% |
| Recurring financial income | 75 | €2,526 | €170,009 | +€167,483 | +6629.6% |
| Financial charges | 65/66B | €35,601 | €30,150 | -€5,451 | -15.3% |
| Recurring financial charges | 65 | €35,601 | €30,150 | -€5,451 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €136,533 | €310,371 | +€173,838 | +127.3% |
| Income taxes | 67/77 | €39,306 | €56,210 | +€16,905 | +43.0% |
| Profit (loss) for the period | 9904 | €97,227 | €254,161 | +€156,934 | +161.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,227 | €254,161 | +€156,934 | +161.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.