PAPA JI: 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.
PAPA JI
Largest movements
- Cash +€141,975
up €141,975 (+5,761%), from €2,464 to €144,440
mainly Trade debts (+€143,294) and Net result for the year (+€27,145)
- Receivables within one year +€35,236
up €35,236 (+449%), from €7,847 to €43,083
of which Other amounts receivable: +€37,267
- Stocks and contracts +€12,169
up €12,169 (+108%), from €11,241 to €23,410
- Intangible fixed assets +€4,831
new in 2025: €4,831
- Tangible fixed assets +€3,613
up €3,613 (+19.1%), from €18,965 to €22,578
- Trade debts +€143,294
up €143,294 (+516%), from €27,793 to €171,087
- Profit (loss) carried forward +€27,145
up €27,145 (+330%), from €8,232 to €35,377
- Tax, wage and social debts +€17,870
up €17,870 (+1,622%), from €1,102 to €18,972
of which Taxes: +€12,544
- Other debts +€9,516
up €9,516 (+329%), from €2,891 to €12,407
- Turnover +€769,395
up €769,395 (+565%), from €136,235 to €905,630
- Purchases and services +€720,985
up €720,985 (+526%), from €137,152 to €858,137
- Gross operating margin +€49,652
up €49,652, from -€881 to €48,770
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 | €42,018 | €239,843 | +€197,825 | +471% |
| Fixed assets | 21/28 | €20,465 | €28,909 | +€8,444 | +41.3% |
| Intangible fixed assets | 21 | - | €4,831 | +€4,831 | |
| Tangible fixed assets | 22/27 | €18,965 | €22,578 | +€3,613 | +19.1% |
| Furniture and vehicles | 24 | €18,965 | €22,578 | +€3,613 | +19.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €21,552 | €210,933 | +€189,381 | +879% |
| Stocks and contracts in progress | 3 | €11,241 | €23,410 | +€12,169 | +108% |
| Stocks | 30/36 | €11,241 | €23,410 | +€12,169 | +108% |
| Amounts receivable within one year | 40/41 | €7,847 | €43,083 | +€35,236 | +449% |
| Trade receivables | 40 | €6,604 | €4,573 | -€2,031 | -30.7% |
| Other amounts receivable | 41 | €1,243 | €38,510 | +€37,267 | +2,998% |
| Cash at bank and in hand | 54/58 | €2,464 | €144,440 | +€141,975 | +5,761% |
| Total equity and liabilities | 10/49 | €42,018 | €239,843 | +€197,825 | +471% |
| Equity | 10/15 | €10,232 | €37,377 | +€27,145 | +265% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,232 | €35,377 | +€27,145 | +330% |
| Amounts payable | 17/49 | €31,786 | €202,466 | +€170,680 | +537% |
| Amounts payable within one year | 42/48 | €31,786 | €202,466 | +€170,680 | +537% |
| Trade debts | 44 | €27,793 | €171,087 | +€143,294 | +516% |
| Suppliers | 440/4 | €27,793 | €171,087 | +€143,294 | +516% |
| Taxes, remuneration and social security | 45 | €1,102 | €18,972 | +€17,870 | +1,622% |
| Taxes | 450/3 | €1,102 | €13,645 | +€12,544 | +1,139% |
| Remuneration and social security | 454/9 | - | €5,327 | +€5,327 | |
| Other amounts payable | 47/48 | €2,891 | €12,407 | +€9,516 | +329% |
| Turnover | 70 | €136,235 | €905,630 | +€769,395 | +565% |
| Goods, raw materials, services and sundry goods | 60/61 | €137,152 | €858,137 | +€720,985 | +526% |
| Remuneration, social security and pensions | 62 | - | €6,269 | +€6,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,035 | €3,056 | +€2,021 | +195% |
| Other operating charges | 640/8 | €118 | €1,586 | +€1,468 | +1,244% |
| Gross operating margin | 9900 | -€881 | €48,770 | +€49,652 | |
| Operating profit (loss) | 9901 | -€2,034 | €37,859 | +€39,893 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €76 | €4,330 | +€4,254 | +5,595% |
| Recurring financial charges | 65 | €76 | €4,330 | +€4,254 | +5,595% |
| Profit (loss) for the period before taxes | 9903 | -€2,110 | €33,530 | +€35,640 | |
| Income taxes | 67/77 | €621 | €6,385 | +€5,764 | +928% |
| Profit (loss) for the period | 9904 | -€2,731 | €27,145 | +€29,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,731 | €27,145 | +€29,876 |
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 28 October 2026 via checked.be.