PJ LABGOODS: 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 LABGOODS
Largest movements
- Receivables within one year +€5,843
up €5,843 (+15.2%), from €38,332 to €44,175
of which Trade receivables: +€6,419
- Tangible fixed assets -€3,989
down €3,989 (-13.2%), from €30,129 to €26,140
of which Furniture and vehicles: -€8,462
- Cash -€3,728
down €3,728 (-16.0%), from €23,329 to €19,602
mainly Other debts (-€6,981) and Receivables within one year (-€5,843)
- Stocks and contracts +€1,408
up €1,408 (+3.6%), from €38,727 to €40,135
- Other debts -€6,981
down €6,981 (-13.7%), from €50,940 to €43,959
- Reserves +€6,377
up €6,377 (+12.4%), from €51,363 to €57,740
of which Distributable reserves: +€6,377
- Tax, wage and social debts +€1,777
up €1,777 (+24.6%), from €7,233 to €9,010
- Trade debts -€1,610
down €1,610 (-57.5%), from €2,801 to €1,191
- Financial income +€1,988
up €1,988 (+16,431%), from €12 to €2,000
- Financial charges -€804
down €804 (-51.8%), from €1,554 to €750
- Taxes +€565
up €565 (+46.2%), from €1,225 to €1,790
- Depreciation -€210
down €210 (-2.4%), from €8,698 to €8,489
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 | €130,937 | €130,500 | -€437 | -0.3% |
| Fixed assets | 21/28 | €30,129 | €26,140 | -€3,989 | -13.2% |
| Tangible fixed assets | 22/27 | €30,129 | €26,140 | -€3,989 | -13.2% |
| Plant, machinery and equipment | 23 | - | €4,473 | +€4,473 | |
| Furniture and vehicles | 24 | €30,129 | €21,667 | -€8,462 | -28.1% |
| Current assets | 29/58 | €100,808 | €104,360 | +€3,552 | +3.5% |
| Stocks and contracts in progress | 3 | €38,727 | €40,135 | +€1,408 | +3.6% |
| Stocks | 30/36 | €38,727 | €40,135 | +€1,408 | +3.6% |
| Amounts receivable within one year | 40/41 | €38,332 | €44,175 | +€5,843 | +15.2% |
| Trade receivables | 40 | €30,466 | €36,886 | +€6,419 | +21.1% |
| Other amounts receivable | 41 | €7,866 | €7,290 | -€576 | -7.3% |
| Cash at bank and in hand | 54/58 | €23,329 | €19,602 | -€3,728 | -16.0% |
| Deferred charges and accrued income | 490/1 | €419 | €448 | +€29 | +6.8% |
| Total equity and liabilities | 10/49 | €130,937 | €130,500 | -€437 | -0.3% |
| Equity | 10/15 | €69,963 | €76,340 | +€6,377 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,363 | €57,740 | +€6,377 | +12.4% |
| Tax-exempt reserves | 132 | €1,833 | €1,833 | = | 0.0% |
| Distributable reserves | 133 | €49,530 | €55,907 | +€6,377 | +12.9% |
| Amounts payable | 17/49 | €60,973 | €54,160 | -€6,814 | -11.2% |
| Amounts payable within one year | 42/48 | €60,973 | €54,160 | -€6,814 | -11.2% |
| Trade debts | 44 | €2,801 | €1,191 | -€1,610 | -57.5% |
| Suppliers | 440/4 | €2,801 | €1,191 | -€1,610 | -57.5% |
| Taxes, remuneration and social security | 45 | €7,233 | €9,010 | +€1,777 | +24.6% |
| Taxes | 450/3 | €7,233 | €9,010 | +€1,777 | +24.6% |
| Other amounts payable | 47/48 | €50,940 | €43,959 | -€6,981 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,698 | €8,489 | -€210 | -2.4% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €15,915 | €15,913 | -€3 | 0.0% |
| Operating profit (loss) | 9901 | €6,715 | €6,917 | +€202 | +3.0% |
| Financial income | 75/76B | €12 | €2,000 | +€1,988 | +16,431% |
| Recurring financial income | 75 | €12 | €2,000 | +€1,988 | +16,431% |
| Financial charges | 65/66B | €1,554 | €750 | -€804 | -51.8% |
| Recurring financial charges | 65 | €1,554 | €750 | -€804 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €5,173 | €8,167 | +€2,994 | +57.9% |
| Income taxes | 67/77 | €1,225 | €1,790 | +€565 | +46.2% |
| Profit (loss) for the period | 9904 | €3,948 | €6,377 | +€2,429 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,948 | €6,377 | +€2,429 | +61.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.