PJI: what changed
Two fiscal 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.
PJI
Largest movements
- Cash -€2,518
down €2,518 (-1.5%), from €168,822 to €166,304
mainly Net result for the year (-€1,410) and Trade debts (-€1,108)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,906
down €6,906, from €6,674 to -€232
- Other operating charges -€110
down €110 (-9.9%), from €1,108 to €998
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.
Cash bridge derived
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 | €168,822 | €166,304 | -€2,518 | -1.5% |
| Current assets | 29/58 | €168,822 | €166,304 | -€2,518 | -1.5% |
| Cash at bank and in hand | 54/58 | €168,822 | €166,304 | -€2,518 | -1.5% |
| Total equity and liabilities | 10/49 | €168,822 | €166,304 | -€2,518 | -1.5% |
| Equity | 10/15 | €15,714 | €14,304 | -€1,410 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,886 | -€4,296 | -€1,410 | -48.9% |
| Amounts payable | 17/49 | €153,108 | €152,000 | -€1,108 | -0.7% |
| Amounts payable within one year | 42/48 | €153,108 | €152,000 | -€1,108 | -0.7% |
| Trade debts | 44 | €1,108 | - | -€1,108 | |
| Suppliers | 440/4 | €1,108 | - | -€1,108 | |
| Other amounts payable | 47/48 | €152,000 | €152,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,108 | €998 | -€110 | -9.9% |
| Gross operating margin | 9900 | €6,674 | -€232 | -€6,906 | |
| Operating profit (loss) | 9901 | €5,566 | -€1,230 | -€6,796 | |
| Financial charges | 65/66B | €152 | €180 | +€28 | +18.6% |
| Recurring financial charges | 65 | €152 | €180 | +€28 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €5,414 | -€1,410 | -€6,825 | |
| Profit (loss) for the period | 9904 | €5,414 | -€1,410 | -€6,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,414 | -€1,410 | -€6,825 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.