PJK EXPERTISES: 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.
PJK EXPERTISES
Largest movements
- Receivables within one year +€38,143
up €38,143 (+140.5%), from €27,155 to €65,298
of which Trade receivables: +€38,143
- Cash +€4,883
up €4,883 (+127.6%), from €3,826 to €8,708
mainly Net result for the year (+€35,343) and Tax, wage and social debts (+€9,596)
- Profit (loss) carried forward +€35,343
up €35,343 (+315.3%), from €11,209 to €46,552
- Tax, wage and social debts +€9,596
up €9,596 (+79.0%), from €12,151 to €21,747
of which Taxes: +€8,793
- Short-term financial debts -€8,027
no longer reported in 2024 (was €8,027)
- Other debts +€4,392
up €4,392 (+4089.7%), from €107 to €4,500
- Trade debts +€2,271
up €2,271 (+822.7%), from €276 to €2,547
- Gross operating margin +€59,820
up €59,820 (+280.9%), from €21,296 to €81,115
- Staff costs +€27,184
up €27,184 (+378.9%), from €7,175 to €34,359
- Taxes +€7,118
up €7,118 (+247.4%), from €2,877 to €9,995
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.
Cash bridge derived
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 | €31,771 | €75,347 | +€43,576 | +137.2% |
| Fixed assets | 21/28 | €550 | €951 | +€402 | +73.1% |
| Tangible fixed assets | 22/27 | €550 | €951 | +€402 | +73.1% |
| Furniture and vehicles | 24 | €550 | €951 | +€402 | +73.1% |
| Current assets | 29/58 | €31,221 | €74,395 | +€43,175 | +138.3% |
| Amounts receivable within one year | 40/41 | €27,155 | €65,298 | +€38,143 | +140.5% |
| Trade receivables | 40 | €27,155 | €65,298 | +€38,143 | +140.5% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,826 | €8,708 | +€4,883 | +127.6% |
| Deferred charges and accrued income | 490/1 | €240 | €389 | +€149 | +61.8% |
| Total equity and liabilities | 10/49 | €31,771 | €75,347 | +€43,576 | +137.2% |
| Equity | 10/15 | €11,209 | €46,552 | +€35,343 | +315.3% |
| Profit (loss) carried forward | 14 | €11,209 | €46,552 | +€35,343 | +315.3% |
| Amounts payable | 17/49 | €20,562 | €28,795 | +€8,233 | +40.0% |
| Amounts payable within one year | 42/48 | €20,562 | €28,795 | +€8,233 | +40.0% |
| Financial debts | 43 | €8,027 | - | -€8,027 | |
| Other loans | 439 | €8,027 | - | -€8,027 | |
| Trade debts | 44 | €276 | €2,547 | +€2,271 | +822.7% |
| Suppliers | 440/4 | €276 | €2,547 | +€2,271 | +822.7% |
| Taxes, remuneration and social security | 45 | €12,151 | €21,747 | +€9,596 | +79.0% |
| Taxes | 450/3 | €9,032 | €17,825 | +€8,793 | +97.4% |
| Remuneration and social security | 454/9 | €3,119 | €3,922 | +€803 | +25.8% |
| Other amounts payable | 47/48 | €107 | €4,500 | +€4,392 | +4089.7% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €7,175 | €34,359 | +€27,184 | +378.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €454 | +€441 | +3594.5% |
| Other operating charges | 640/8 | €32 | €117 | +€85 | +266.6% |
| Non-recurring operating charges | 66A | - | €780 | +€780 | |
| Gross operating margin | 9900 | €21,296 | €81,115 | +€59,820 | +280.9% |
| Operating profit (loss) | 9901 | €14,077 | €45,406 | +€31,329 | +222.6% |
| Financial income | 75/76B | €9 | €12 | +€2 | +25.8% |
| Recurring financial income | 75 | €9 | €12 | +€2 | +25.8% |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €14,086 | €45,339 | +€31,252 | +221.9% |
| Income taxes | 67/77 | €2,877 | €9,995 | +€7,118 | +247.4% |
| Profit (loss) for the period | 9904 | €11,209 | €35,343 | +€24,134 | +215.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,209 | €35,343 | +€24,134 | +215.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.