PJJ: 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.
PJJ
Largest movements
- Cash +€153,533
up €153,533 (+15632.6%), from €982 to €154,515
mainly Net result for the year (+€111,287) and Tax, wage and social debts (+€36,900)
- Profit (loss) carried forward +€111,287
up €111,287 (+1618.8%), from €6,875 to €118,162
- Tax, wage and social debts +€36,900
new in 2025: €36,900
- Other debts +€5,921
up €5,921 (+172.3%), from €3,437 to €9,358
- Gross operating margin +€141,174
up €141,174 (+1944.0%), from €7,262 to €148,437
- Taxes +€32,400
new in 2025: €32,400
- Financial charges +€4,052
up €4,052 (+2701273.3%), from €0 to €4,052
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 | €13,482 | €168,117 | +€154,635 | +1147.0% |
| Current assets | 29/58 | €13,482 | €168,117 | +€154,635 | +1147.0% |
| Amounts receivable within one year | 40/41 | €12,500 | €13,127 | +€627 | +5.0% |
| Trade receivables | 40 | €12,500 | €13,127 | +€627 | +5.0% |
| Cash at bank and in hand | 54/58 | €982 | €154,515 | +€153,533 | +15632.6% |
| Deferred charges and accrued income | 490/1 | - | €476 | +€476 | |
| Total equity and liabilities | 10/49 | €13,482 | €168,117 | +€154,635 | +1147.0% |
| Equity | 10/15 | €8,875 | €120,162 | +€111,287 | +1254.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,875 | €118,162 | +€111,287 | +1618.8% |
| Amounts payable | 17/49 | €4,607 | €47,955 | +€43,348 | +940.8% |
| Amounts payable within one year | 42/48 | €4,607 | €47,955 | +€43,348 | +940.8% |
| Trade debts | 44 | €1,170 | €1,697 | +€527 | +45.0% |
| Suppliers | 440/4 | €1,170 | €1,697 | +€527 | +45.0% |
| Taxes, remuneration and social security | 45 | - | €36,900 | +€36,900 | |
| Taxes | 450/3 | - | €36,900 | +€36,900 | |
| Other amounts payable | 47/48 | €3,437 | €9,358 | +€5,921 | +172.3% |
| Other operating charges | 640/8 | €387 | €697 | +€310 | +79.9% |
| Gross operating margin | 9900 | €7,262 | €148,437 | +€141,174 | +1944.0% |
| Operating profit (loss) | 9901 | €6,875 | €147,740 | +€140,865 | +2049.0% |
| Financial charges | 65/66B | €0 | €4,052 | +€4,052 | +2701273.3% |
| Recurring financial charges | 65 | €0 | €4,052 | +€4,052 | +2701273.3% |
| Profit (loss) for the period before taxes | 9903 | €6,875 | €143,688 | +€136,813 | +1990.1% |
| Income taxes | 67/77 | - | €32,400 | +€32,400 | |
| Profit (loss) for the period | 9904 | €6,875 | €111,287 | +€104,413 | +1518.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,875 | €111,287 | +€104,413 | +1518.8% |
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.