PiJuBo: 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.
PiJuBo
Largest movements
- Deferred charges and accrued income +€28,105
up €28,105 (+6,910%), from €407 to €28,511
- Cash +€3,689
up €3,689 (+34.9%), from €10,575 to €14,264
mainly Trade debts (+€28,793) and Net result for the year (+€28,275)
- Current investments +€3,240
up €3,240 (+400%), from €810 to €4,050
- Receivables within one year -€1,988
down €1,988 (-11.0%), from €18,037 to €16,049
- Tangible fixed assets +€1,904
new in 2025: €1,904
- Trade debts +€28,793
up €28,793 (+1,645%), from €1,750 to €30,543
- Other debts +€6,800
up €6,800 (+40.0%), from €17,000 to €23,800
- Tax, wage and social debts -€918
down €918 (-10.2%), from €9,000 to €8,082
of which Remuneration and social security: -€1,500
- Gross operating margin +€29,083
up €29,083 (+195%), from €14,952 to €44,035
- Taxes +€12,066
up €12,066 (+330%), from €3,658 to €15,724
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 | €30,329 | €65,279 | +€34,950 | +115% |
| Fixed assets | 21/28 | €500 | €2,404 | +€1,904 | +381% |
| Tangible fixed assets | 22/27 | - | €1,904 | +€1,904 | |
| Furniture and vehicles | 24 | - | €1,904 | +€1,904 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €29,829 | €62,875 | +€33,046 | +111% |
| Amounts receivable within one year | 40/41 | €18,037 | €16,049 | -€1,988 | -11.0% |
| Other amounts receivable | 41 | €18,037 | €16,049 | -€1,988 | -11.0% |
| Current investments | 50/53 | €810 | €4,050 | +€3,240 | +400% |
| Cash at bank and in hand | 54/58 | €10,575 | €14,264 | +€3,689 | +34.9% |
| Deferred charges and accrued income | 490/1 | €407 | €28,511 | +€28,105 | +6,910% |
| Total equity and liabilities | 10/49 | €30,329 | €65,279 | +€34,950 | +115% |
| Equity | 10/15 | €2,579 | €2,854 | +€275 | +10.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79 | €354 | +€275 | +348% |
| Amounts payable | 17/49 | €27,750 | €62,424 | +€34,674 | +125% |
| Amounts payable within one year | 42/48 | €27,750 | €62,424 | +€34,674 | +125% |
| Trade debts | 44 | €1,750 | €30,543 | +€28,793 | +1,645% |
| Suppliers | 440/4 | €1,750 | €30,543 | +€28,793 | +1,645% |
| Taxes, remuneration and social security | 45 | €9,000 | €8,082 | -€918 | -10.2% |
| Taxes | 450/3 | €7,500 | €8,082 | +€582 | +7.8% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €17,000 | €23,800 | +€6,800 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €148 | -€15 | -9.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,952 | €44,035 | +€29,083 | +195% |
| Operating profit (loss) | 9901 | €14,402 | €43,487 | +€29,086 | +202% |
| Financial income | 75/76B | €896 | €702 | -€194 | -21.6% |
| Recurring financial income | 75 | €896 | €702 | -€194 | -21.6% |
| Financial charges | 65/66B | €262 | €191 | -€71 | -27.0% |
| Recurring financial charges | 65 | €262 | €191 | -€71 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €15,036 | €43,999 | +€28,963 | +193% |
| Income taxes | 67/77 | €3,658 | €15,724 | +€12,066 | +330% |
| Profit (loss) for the period | 9904 | €11,378 | €28,275 | +€16,897 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €11,378 | €28,275 | +€16,897 | +149% |
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 14 October 2026 via checked.be.