PJLP Consultancy: 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.
PJLP Consultancy
Largest movements
- Cash +€92,243
up €92,243 (+119%), from €77,238 to €169,482
mainly Net result for the year (+€80,066) and Current investments (+€27,500)
- Current investments -€27,500
no longer reported in 2025 (was €27,500)
- Reserves +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€21,673
up €21,673 (+75.3%), from €28,764 to €50,437
- Profit (loss) carried forward -€4,842
down €4,842 (-5.7%), from €84,909 to €80,066
- Turnover -€11,000
down €11,000 (-7.5%), from €147,600 to €136,600
- Gross operating margin -€7,517
down €7,517 (-6.7%), from €113,005 to €105,489
- Purchases and services -€3,550
down €3,550 (-10.1%), from €35,139 to €31,589
- Taxes -€1,749
down €1,749 (-7.9%), from €22,215 to €20,466
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 | €116,052 | €182,652 | +€66,600 | +57.4% |
| Fixed assets | 21/28 | €1,150 | €1,153 | +€3 | +0.3% |
| Tangible fixed assets | 22/27 | €1,150 | €1,153 | +€3 | +0.3% |
| Plant, machinery and equipment | 23 | €1,150 | €1,153 | +€3 | +0.3% |
| Current assets | 29/58 | €114,902 | €181,500 | +€66,597 | +58.0% |
| Amounts receivable within one year | 40/41 | €10,164 | €11,858 | +€1,694 | +16.7% |
| Trade receivables | 40 | €10,164 | €11,858 | +€1,694 | +16.7% |
| Current investments | 50/53 | €27,500 | - | -€27,500 | |
| Cash at bank and in hand | 54/58 | €77,238 | €169,482 | +€92,243 | +119% |
| Deferred charges and accrued income | 490/1 | - | €160 | +€160 | |
| Total equity and liabilities | 10/49 | €116,052 | €182,652 | +€66,600 | +57.4% |
| Equity | 10/15 | €86,909 | €132,066 | +€45,158 | +52.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Non-distributable reserves | 130/1 | - | €50,000 | +€50,000 | |
| Reserves not available under the articles | 1311 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €84,909 | €80,066 | -€4,842 | -5.7% |
| Amounts payable | 17/49 | €29,143 | €50,586 | +€21,443 | +73.6% |
| Amounts payable within one year | 42/48 | €29,143 | €50,586 | +€21,443 | +73.6% |
| Trade debts | 44 | €163 | €149 | -€15 | -9.0% |
| Suppliers | 440/4 | €163 | €149 | -€15 | -9.0% |
| Taxes, remuneration and social security | 45 | €28,764 | €50,437 | +€21,673 | +75.3% |
| Taxes | 450/3 | €28,764 | €50,437 | +€21,673 | +75.3% |
| Other amounts payable | 47/48 | €216 | - | -€216 | |
| Turnover | 70 | €147,600 | €136,600 | -€11,000 | -7.5% |
| Non-recurring operating income | 76A | €543 | €478 | -€65 | -12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,139 | €31,589 | -€3,550 | -10.1% |
| Remuneration, social security and pensions | 62 | €4,209 | €3,841 | -€369 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €864 | -€932 | -51.9% |
| Other operating charges | 640/8 | €397 | €390 | -€8 | -2.0% |
| Gross operating margin | 9900 | €113,005 | €105,489 | -€7,517 | -6.7% |
| Operating profit (loss) | 9901 | €106,603 | €100,395 | -€6,209 | -5.8% |
| Financial income | 75/76B | €776 | €187 | -€589 | -75.9% |
| Recurring financial income | 75 | €776 | €187 | -€589 | -75.9% |
| Financial charges | 65/66B | €256 | €50 | -€207 | -80.7% |
| Recurring financial charges | 65 | €256 | €50 | -€207 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €107,123 | €100,532 | -€6,591 | -6.2% |
| Income taxes | 67/77 | €22,215 | €20,466 | -€1,749 | -7.9% |
| Profit (loss) for the period | 9904 | €84,909 | €80,066 | -€4,842 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,909 | €80,066 | -€4,842 | -5.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.