Pirson Jacques - Amjuna: what changed
Pirson Jacques - Amjuna
Largest movements
- Receivables within one year +€80,853
up €80,853 (+453%), from €17,844 to €98,697
- Stocks and contracts -€67,492
down €67,492 (-94.4%), from €71,492 to €4,000
- Cash +€59,988
up €59,988 (+24.0%), from €249,676 to €309,663
mainly Other debts (+€119,723) and Stocks and contracts (+€67,492)
- Tangible fixed assets -€28,545
down €28,545 (-32.9%), from €86,799 to €58,254
of which Furniture and vehicles: -€23,935
- Deferred charges and accrued income -€6,907
down €6,907 (-76.4%), from €9,042 to €2,135
- Other debts +€119,723
up €119,723 (+92.8%), from €129,013 to €248,736
- Debts after one year -€108,500
down €108,500 (-92.2%), from €117,708 to €9,208
- Reserves +€42,734
up €42,734 (+49.0%), from €87,261 to €129,994
of which Non-distributable reserves: +€42,734
- Trade debts -€34,707
down €34,707 (-83.0%), from €41,812 to €7,105
- Tax, wage and social debts +€22,264
up €22,264 (+227%), from €9,802 to €32,066
- Turnover +€2.6m
up €2.6m (+52.9%), from €4.9m to €7.5m
- Purchases and services +€2.6m
up €2.6m (+52.7%), from €4.9m to €7.4m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €434,853 | €472,750 | +€37,897 | +8.7% |
| Fixed assets | 21/28 | €86,799 | €58,254 | -€28,545 | -32.9% |
| Tangible fixed assets | 22/27 | €86,799 | €58,254 | -€28,545 | -32.9% |
| Plant, machinery and equipment | 23 | €8,426 | €3,816 | -€4,610 | -54.7% |
| Furniture and vehicles | 24 | €78,373 | €54,438 | -€23,935 | -30.5% |
| Current assets | 29/58 | €348,054 | €414,496 | +€66,441 | +19.1% |
| Stocks and contracts in progress | 3 | €71,492 | €4,000 | -€67,492 | -94.4% |
| Stocks | 30/36 | €71,492 | €4,000 | -€67,492 | -94.4% |
| Amounts receivable within one year | 40/41 | €17,844 | €98,697 | +€80,853 | +453% |
| Trade receivables | 40 | €17,844 | €98,697 | +€80,853 | +453% |
| Cash at bank and in hand | 54/58 | €249,676 | €309,663 | +€59,988 | +24.0% |
| Deferred charges and accrued income | 490/1 | €9,042 | €2,135 | -€6,907 | -76.4% |
| Total equity and liabilities | 10/49 | €434,853 | €472,750 | +€37,897 | +8.7% |
| Equity | 10/15 | €124,400 | €167,134 | +€42,734 | +34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €87,261 | €129,994 | +€42,734 | +49.0% |
| Non-distributable reserves | 130/1 | €85,401 | €128,134 | +€42,734 | +50.0% |
| Other | 1319 | €85,401 | €128,134 | +€42,734 | +50.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,539 | €18,539 | = | 0.0% |
| Amounts payable | 17/49 | €310,453 | €305,616 | -€4,837 | -1.6% |
| Amounts payable after more than one year | 17 | €117,708 | €9,208 | -€108,500 | -92.2% |
| Financial debts | 170/4 | €117,708 | €9,208 | -€108,500 | -92.2% |
| Amounts payable within one year | 42/48 | €192,745 | €296,407 | +€103,663 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €12,118 | €8,500 | -€3,618 | -29.9% |
| Trade debts | 44 | €41,812 | €7,105 | -€34,707 | -83.0% |
| Suppliers | 440/4 | €41,812 | €7,105 | -€34,707 | -83.0% |
| Taxes, remuneration and social security | 45 | €9,802 | €32,066 | +€22,264 | +227% |
| Taxes | 450/3 | €9,802 | €32,066 | +€22,264 | +227% |
| Other amounts payable | 47/48 | €129,013 | €248,736 | +€119,723 | +92.8% |
| Turnover | 70 | €4,918,892 | €7,520,523 | +€2.6m | +52.9% |
| Non-recurring operating income | 76A | €4,107 | €7,492 | +€3,384 | +82.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,864,229 | €7,426,715 | +€2.6m | +52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,263 | €28,545 | +€8,281 | +40.9% |
| Other operating charges | 640/8 | €461 | €877 | +€416 | +90.3% |
| Gross operating margin | 9900 | €58,771 | €101,299 | +€42,528 | +72.4% |
| Operating profit (loss) | 9901 | €38,046 | €71,877 | +€33,831 | +88.9% |
| Financial charges | 65/66B | €9,364 | €6,880 | -€2,484 | -26.5% |
| Recurring financial charges | 65 | €9,364 | €6,880 | -€2,484 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €28,682 | €64,998 | +€36,315 | +127% |
| Income taxes | 67/77 | €9,802 | €22,264 | +€12,461 | +127% |
| Profit (loss) for the period | 9904 | €18,880 | €42,734 | +€23,854 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €18,880 | €42,734 | +€23,854 | +126% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.