PFARRI: 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.
PFARRI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€33,653
new in 2025: -€33,653
- Financial income +€5,578
new in 2025: €5,578
From the 24-11-2025 result to the 31-12-2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 24-11-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,044,220 | €2,044,220 | = | 0.0% |
| Fixed assets | 21/28 | €461,915 | €461,915 | = | 0.0% |
| Financial fixed assets | 28 | €461,915 | €461,915 | = | 0.0% |
| Affiliated companies | 280/1 | €461,915 | - | -€461,915 | |
| Participating interests | 280 | €461,915 | - | -€461,915 | |
| Current assets | 29/58 | €1,582,305 | €1,582,305 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €1,551,981 | €1,551,981 | = | 0.0% |
| Other amounts receivable | 291 | €1,551,981 | €1,551,981 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,324 | €30,324 | = | 0.0% |
| Trade receivables | 40 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €15,324 | €15,324 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,044,220 | €2,044,220 | = | 0.0% |
| Equity | 10/15 | €2,022,220 | €2,020,247 | -€1,973 | -0.1% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,004,720 | €2,002,747 | -€1,973 | -0.1% |
| Amounts payable | 17/49 | €16,200 | €23,973 | +€7,773 | +48.0% |
| Amounts payable within one year | 42/48 | €16,200 | €23,973 | +€7,773 | +48.0% |
| Trade debts | 44 | €15,000 | €23,973 | +€8,973 | +59.8% |
| Suppliers | 440/4 | €15,000 | €23,973 | +€8,973 | +59.8% |
| Other amounts payable | 47/48 | €1,200 | - | -€1,200 | |
| Accrued charges and deferred income | 492/3 | €5,800 | - | -€5,800 | |
| Gross operating margin | 9900 | - | -€33,653 | -€33,653 | |
| Operating profit (loss) | 9901 | - | -€33,653 | -€33,653 | |
| Financial income | 75/76B | - | €5,578 | +€5,578 | |
| Recurring financial income | 75 | - | €5,578 | +€5,578 | |
| Profit (loss) for the period before taxes | 9903 | - | -€28,075 | -€28,075 | |
| Profit (loss) for the period | 9904 | - | -€28,075 | -€28,075 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€28,075 | -€28,075 |
Source: filed annual accounts (NBB), financial years ended 24 November 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.