Pemberton Solutions: 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 Solutions
Largest movements
- Cash +€10,809
up €10,809 (+54.7%), from €19,758 to €30,567
mainly Net result for the year (+€15,238) and Trade debts (+€1,179)
- Receivables within one year +€3,948
up €3,948 (+26.8%), from €14,739 to €18,686
of which Trade receivables: +€2,747
- Tangible fixed assets +€1,590
up €1,590 (+97.1%), from €1,638 to €3,227
of which Land and buildings: +€881
- Deferred charges and accrued income -€617
down €617 (-25.5%), from €2,419 to €1,801
- Profit (loss) carried forward +€15,238
up €15,238 (+84.8%), from €17,972 to €33,210
- Trade debts +€1,179
up €1,179 (+851.6%), from €138 to €1,318
- Accrued charges and deferred income -€1,130
no longer reported in 2025 (was €1,130)
- Gross operating margin +€7,238
up €7,238 (+40.5%), from €17,863 to €25,102
- Taxes +€3,125
up €3,125 (+64.3%), from €4,862 to €7,987
- Financial charges +€807
up €807 (+132.1%), from €611 to €1,418
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 | €38,553 | €54,282 | +€15,729 | +40.8% |
| Fixed assets | 21/28 | €1,638 | €3,227 | +€1,590 | +97.1% |
| Tangible fixed assets | 22/27 | €1,638 | €3,227 | +€1,590 | +97.1% |
| Land and buildings | 22 | - | €881 | +€881 | |
| Furniture and vehicles | 24 | €1,638 | €2,346 | +€708 | +43.3% |
| Current assets | 29/58 | €36,916 | €51,055 | +€14,139 | +38.3% |
| Amounts receivable within one year | 40/41 | €14,739 | €18,686 | +€3,948 | +26.8% |
| Trade receivables | 40 | €12,161 | €14,907 | +€2,747 | +22.6% |
| Other amounts receivable | 41 | €2,578 | €3,779 | +€1,201 | +46.6% |
| Cash at bank and in hand | 54/58 | €19,758 | €30,567 | +€10,809 | +54.7% |
| Deferred charges and accrued income | 490/1 | €2,419 | €1,801 | -€617 | -25.5% |
| Total equity and liabilities | 10/49 | €38,553 | €54,282 | +€15,729 | +40.8% |
| Equity | 10/15 | €20,972 | €36,210 | +€15,238 | +72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,972 | €33,210 | +€15,238 | +84.8% |
| Amounts payable | 17/49 | €17,581 | €18,072 | +€491 | +2.8% |
| Amounts payable within one year | 42/48 | €16,451 | €18,072 | +€1,621 | +9.9% |
| Trade debts | 44 | €138 | €1,318 | +€1,179 | +851.6% |
| Suppliers | 440/4 | €138 | €1,318 | +€1,179 | +851.6% |
| Taxes, remuneration and social security | 45 | €16,313 | €16,754 | +€442 | +2.7% |
| Taxes | 450/3 | €16,313 | €16,754 | +€442 | +2.7% |
| Accrued charges and deferred income | 492/3 | €1,130 | - | -€1,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €498 | +€56 | +12.6% |
| Gross operating margin | 9900 | €17,863 | €25,102 | +€7,238 | +40.5% |
| Operating profit (loss) | 9901 | €17,422 | €24,604 | +€7,182 | +41.2% |
| Financial income | 75/76B | €121 | €38 | -€83 | -68.3% |
| Recurring financial income | 75 | €121 | €38 | -€83 | -68.3% |
| Financial charges | 65/66B | €611 | €1,418 | +€807 | +132.1% |
| Recurring financial charges | 65 | €611 | €1,418 | +€807 | +132.1% |
| Profit (loss) for the period before taxes | 9903 | €16,932 | €23,225 | +€6,293 | +37.2% |
| Income taxes | 67/77 | €4,862 | €7,987 | +€3,125 | +64.3% |
| Profit (loss) for the period | 9904 | €12,070 | €15,238 | +€3,168 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,070 | €15,238 | +€3,168 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.