PBJS ELEC SRL: 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.
PBJS ELEC SRL
Largest movements
- Cash +€19,366
up €19,366 (+136%), from €14,274 to €33,640
mainly Net result for the year (+€39,871) and Other debts (+€31,925)
- Tangible fixed assets +€11,266
up €11,266 (+288%), from €3,912 to €15,178
of which Furniture and vehicles: +€11,673
- Intangible fixed assets -€5,000
down €5,000 (-14.3%), from €35,000 to €30,000
- Receivables within one year -€3,452
down €3,452 (-11.1%), from €31,139 to €27,687
of which Trade receivables: -€8,616
- Other debts +€31,925
up €31,925 (+1,328%), from €2,404 to €34,328
- Profit (loss) carried forward -€10,129
down €10,129 (-18.4%), from €55,143 to €45,014
- Debts after one year +€7,338
up €7,338, from €0 to €7,338
- Advances received -€5,836
down €5,836 (-92.1%), from €6,336 to €500
- Trade debts -€4,609
down €4,609 (-37.2%), from €12,387 to €7,779
- Gross operating margin +€94,960
up €94,960 (+535%), from €17,752 to €112,711
- Taxes +€11,302
up €11,302 (+57,458%), from €20 to €11,322
- Staff costs +€6,484
up €6,484 (+14.6%), from €44,543 to €51,026
- Depreciation -€2,046
down €2,046 (-21.6%), from €9,472 to €7,425
- Financial charges -€1,590
down €1,590 (-31.0%), from €5,136 to €3,546
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 | €89,147 | €111,762 | +€22,615 | +25.4% |
| Fixed assets | 21/28 | €38,912 | €45,178 | +€6,266 | +16.1% |
| Intangible fixed assets | 21 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Tangible fixed assets | 22/27 | €3,912 | €15,178 | +€11,266 | +288% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,057 | €12,731 | +€11,673 | +1,104% |
| Other tangible fixed assets | 26 | €2,855 | €2,447 | -€408 | -14.3% |
| Current assets | 29/58 | €50,234 | €66,584 | +€16,350 | +32.5% |
| Stocks and contracts in progress | 3 | €2,795 | €3,129 | +€334 | +11.9% |
| Stocks | 30/36 | €2,795 | €3,129 | +€334 | +11.9% |
| Amounts receivable within one year | 40/41 | €31,139 | €27,687 | -€3,452 | -11.1% |
| Trade receivables | 40 | €14,368 | €5,752 | -€8,616 | -60.0% |
| Other amounts receivable | 41 | €16,771 | €21,935 | +€5,164 | +30.8% |
| Cash at bank and in hand | 54/58 | €14,274 | €33,640 | +€19,366 | +136% |
| Deferred charges and accrued income | 490/1 | €2,026 | €2,128 | +€101 | +5.0% |
| Total equity and liabilities | 10/49 | €89,147 | €111,762 | +€22,615 | +25.4% |
| Equity | 10/15 | €57,143 | €47,014 | -€10,129 | -17.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,143 | €45,014 | -€10,129 | -18.4% |
| Amounts payable | 17/49 | €32,004 | €64,748 | +€32,744 | +102% |
| Amounts payable after more than one year | 17 | €0 | €7,338 | +€7,338 | |
| Financial debts | 170/4 | €0 | €7,338 | +€7,338 | |
| Amounts payable within one year | 42/48 | €32,004 | €57,409 | +€25,406 | +79.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,293 | +€2,293 | |
| Financial debts | 43 | €4,050 | €4,039 | -€11 | -0.3% |
| Credit institutions | 430/8 | €4,050 | €4,039 | -€11 | -0.3% |
| Trade debts | 44 | €12,387 | €7,779 | -€4,609 | -37.2% |
| Suppliers | 440/4 | €12,387 | €7,779 | -€4,609 | -37.2% |
| Advances received on contracts in progress | 46 | €6,336 | €500 | -€5,836 | -92.1% |
| Taxes, remuneration and social security | 45 | €6,827 | €8,470 | +€1,643 | +24.1% |
| Taxes | 450/3 | €5,922 | €8,470 | +€2,548 | +43.0% |
| Remuneration and social security | 454/9 | €904 | €0 | -€904 | -100% |
| Other amounts payable | 47/48 | €2,404 | €34,328 | +€31,925 | +1,328% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €44,543 | €51,026 | +€6,484 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,472 | €7,425 | -€2,046 | -21.6% |
| Other operating charges | 640/8 | €730 | €775 | +€45 | +6.2% |
| Gross operating margin | 9900 | €17,752 | €112,711 | +€94,960 | +535% |
| Operating profit (loss) | 9901 | -€36,993 | €53,485 | +€90,477 | |
| Financial income | 75/76B | €573 | €1,254 | +€681 | +119% |
| Recurring financial income | 75 | €573 | €1,254 | +€681 | +119% |
| Financial charges | 65/66B | €5,136 | €3,546 | -€1,590 | -31.0% |
| Recurring financial charges | 65 | €5,136 | €3,546 | -€1,590 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,555 | €51,193 | +€92,748 | |
| Income taxes | 67/77 | €20 | €11,322 | +€11,302 | +57,458% |
| Profit (loss) for the period | 9904 | -€41,575 | €39,871 | +€81,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,575 | €39,871 | +€81,446 |
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 29 October 2026 via checked.be.