PJ Consulting: 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.
PJ Consulting
Largest movements
- Current investments +€40,000
new in 2024: €40,000
- Tangible fixed assets -€6,312
down €6,312 (-38.7%), from €16,290 to €9,978
- Profit (loss) carried forward +€47,144
up €47,144 (+97.0%), from €48,614 to €95,758
- Debts after one year -€9,285
down €9,285 (-92.2%), from €10,073 to €788
- Tax, wage and social debts -€7,046
down €7,046 (-48.2%), from €14,610 to €7,564
- Trade debts +€4,736
up €4,736 (+141%), from €3,369 to €8,105
- Gross operating margin -€2,972
down €2,972 (-4.0%), from €74,467 to €71,495
- Financial income +€1,169
new in 2024: €1,169
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,776 | €132,483 | +€35,707 | +36.9% |
| Fixed assets | 21/28 | €16,290 | €9,978 | -€6,312 | -38.7% |
| Tangible fixed assets | 22/27 | €16,290 | €9,978 | -€6,312 | -38.7% |
| Furniture and vehicles | 24 | €16,290 | €9,978 | -€6,312 | -38.7% |
| Current assets | 29/58 | €80,486 | €122,505 | +€42,019 | +52.2% |
| Amounts receivable within one year | 40/41 | €14,520 | €15,575 | +€1,055 | +7.3% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,055 | +€1,055 | |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €65,966 | €66,931 | +€964 | +1.5% |
| Total equity and liabilities | 10/49 | €96,776 | €132,483 | +€35,707 | +36.9% |
| Equity | 10/15 | €58,614 | €105,758 | +€47,144 | +80.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,614 | €95,758 | +€47,144 | +97.0% |
| Amounts payable | 17/49 | €38,162 | €26,726 | -€11,436 | -30.0% |
| Amounts payable after more than one year | 17 | €10,073 | €788 | -€9,285 | -92.2% |
| Financial debts | 170/4 | €10,073 | €788 | -€9,285 | -92.2% |
| Amounts payable within one year | 42/48 | €28,089 | €25,937 | -€2,151 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €8,971 | €9,285 | +€314 | +3.5% |
| Trade debts | 44 | €3,369 | €8,105 | +€4,736 | +141% |
| Suppliers | 440/4 | €3,369 | €8,105 | +€4,736 | +141% |
| Taxes, remuneration and social security | 45 | €14,610 | €7,564 | -€7,046 | -48.2% |
| Taxes | 450/3 | €14,610 | €7,564 | -€7,046 | -48.2% |
| Other amounts payable | 47/48 | €1,139 | €984 | -€155 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,145 | €8,711 | +€566 | +7.0% |
| Other operating charges | 640/8 | €2,345 | €1,912 | -€432 | -18.4% |
| Gross operating margin | 9900 | €74,467 | €71,495 | -€2,972 | -4.0% |
| Operating profit (loss) | 9901 | €63,978 | €60,872 | -€3,106 | -4.9% |
| Financial income | 75/76B | - | €1,169 | +€1,169 | |
| Recurring financial income | 75 | - | €1,169 | +€1,169 | |
| Financial charges | 65/66B | €784 | €601 | -€183 | -23.3% |
| Recurring financial charges | 65 | €784 | €601 | -€183 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €63,194 | €61,440 | -€1,754 | -2.8% |
| Income taxes | 67/77 | €14,580 | €14,296 | -€284 | -1.9% |
| Profit (loss) for the period | 9904 | €48,614 | €47,144 | -€1,470 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,614 | €47,144 | -€1,470 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.