P.J.R. CONSULTING: what changed
What changed
P.J.R. CONSULTING
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
filed annual accounts (NBB)
Net result for the year
-€14,900
2023 · €44,097-€58,997
Equity
€301,720
2023 · €316,620-€14,900
Cash
€163
2023 · €76,590-€76,427
Balance sheet total
€585,151
2023 · €610,650-€25,500
Largest movements
Assets
- Tangible fixed assets +€353,657
up €353,657 (+229%), from €154,491 to €508,148
of which Land and buildings: +€327,562
- Receivables within one year -€303,135
down €303,135 (-79.9%), from €379,210 to €76,075
of which Trade receivables: -€277,900
- Cash -€76,427
down €76,427 (-99.8%), from €76,590 to €163
mainly Investment in fixed assets (net) (-€375,420) and Net result for the year (-€14,900)
Equity and liabilities
- Profit (loss) carried forward -€14,900
down €14,900 (-9.4%), from €158,118 to €143,218
- Debts after one year -€14,358
down €14,358 (-6.3%), from €228,134 to €213,776
- Short-term financial debts +€6,837
new in 2024: €6,837
Income statement
- Gross operating margin -€179,103
down €179,103 (-90.9%), from €196,986 to €17,883
- Purchases and services -€46,924
no longer reported in 2024 (was €46,924)
- Depreciation +€12,854
up €12,854 (+144%), from €8,909 to €21,763
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€44,097
Gross operating margin
-€179,103
Depreciation
-€12,854
Other operating charges
+€654
Financial income
+€159
Financial charges
+€1,083
Taxes
-€158
Deferred taxes and other
+€131,222
Result 2024
-€14,900
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€306,090
Investment
-€375,420
Financing
-€7,097
Cash 2023
€76,590
From operations (derived)
+€306,090
Net result for the year
-€14,900
Depreciation
+€21,763
Receivables within one year
+€303,135
Smaller working-capital items
-€1,189
Trade debts
-€2,719
Investment (derived)
-€375,420
Investment in fixed assets (net)
-€375,420
Financing
-€7,097
Debts after one year
-€14,358
Current portion of long-term debt
+€424
Short-term financial debts
+€6,837
Cash 2024
€163
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €610,650 | €585,151 | -€25,500 | -4.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €154,491 | €508,148 | +€353,657 | +229% |
| Tangible fixed assets | 22/27 | €154,491 | €508,148 | +€353,657 | +229% |
| Land and buildings | 22 | €154,161 | €481,723 | +€327,562 | +212% |
| Furniture and vehicles | 24 | €330 | €26,425 | +€26,095 | +7,909% |
| Current assets | 29/58 | €456,160 | €77,003 | -€379,156 | -83.1% |
| Amounts receivable within one year | 40/41 | €379,210 | €76,075 | -€303,135 | -79.9% |
| Trade receivables | 40 | €277,900 | - | -€277,900 | |
| Other amounts receivable | 41 | €101,310 | €76,075 | -€25,235 | -24.9% |
| Cash at bank and in hand | 54/58 | €76,590 | €163 | -€76,427 | -99.8% |
| Deferred charges and accrued income | 490/1 | €360 | €765 | +€405 | +113% |
| Total equity and liabilities | 10/49 | €610,650 | €585,151 | -€25,500 | -4.2% |
| Equity | 10/15 | €316,620 | €301,720 | -€14,900 | -4.7% |
| Contributions | 10/11 | €27,280 | €27,280 | = | 0.0% |
| Reserves | 13 | €131,222 | €131,222 | = | 0.0% |
| Tax-exempt reserves | 132 | €131,222 | €131,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,118 | €143,218 | -€14,900 | -9.4% |
| Provisions and deferred taxes | 16 | €43,741 | €43,741 | = | 0.0% |
| Deferred taxes | 168 | €43,741 | €43,741 | = | 0.0% |
| Amounts payable | 17/49 | €250,289 | €239,690 | -€10,600 | -4.2% |
| Amounts payable after more than one year | 17 | €228,134 | €213,776 | -€14,358 | -6.3% |
| Financial debts | 170/4 | €228,134 | €213,776 | -€14,358 | -6.3% |
| Amounts payable within one year | 42/48 | €19,627 | €23,263 | +€3,636 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €13,933 | €14,358 | +€424 | +3.0% |
| Financial debts | 43 | - | €6,837 | +€6,837 | |
| Credit institutions | 430/8 | - | €6,837 | +€6,837 | |
| Trade debts | 44 | €4,356 | €1,637 | -€2,719 | -62.4% |
| Suppliers | 440/4 | €4,356 | €1,637 | -€2,719 | -62.4% |
| Taxes, remuneration and social security | 45 | €1,337 | €432 | -€905 | -67.7% |
| Taxes | 450/3 | €1,337 | €432 | -€905 | -67.7% |
| Accrued charges and deferred income | 492/3 | €2,528 | €2,650 | +€122 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,924 | - | -€46,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,909 | €21,763 | +€12,854 | +144% |
| Other operating charges | 640/8 | €3,690 | €3,036 | -€654 | -17.7% |
| Gross operating margin | 9900 | €196,986 | €17,883 | -€179,103 | -90.9% |
| Operating profit (loss) | 9901 | €184,387 | -€6,916 | -€191,303 | |
| Financial income | 75/76B | - | €159 | +€159 | |
| Recurring financial income | 75 | - | €159 | +€159 | |
| Financial charges | 65/66B | €8,931 | €7,848 | -€1,083 | -12.1% |
| Recurring financial charges | 65 | €8,931 | €7,848 | -€1,083 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €175,456 | -€14,605 | -€190,061 | |
| Transfer to deferred taxes | 680 | €131,222 | - | -€131,222 | |
| Income taxes | 67/77 | €137 | €295 | +€158 | +116% |
| Profit (loss) for the period | 9904 | €44,097 | -€14,900 | -€58,997 | |
| Transfer to tax-exempt reserves | 689 | €43,741 | - | -€43,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €356 | -€14,900 | -€15,256 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.