PJS.BE: 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.
PJS.BE
Largest movements
- Receivables within one year -€8,167
down €8,167 (-46.4%), from €17,612 to €9,445
of which Trade receivables: -€11,185
- Tangible fixed assets -€5,814
down €5,814 (-30.6%), from €19,007 to €13,192
- Profit (loss) carried forward -€8,000
down €8,000, from €7,304 to -€696
- Debts after one year -€4,766
down €4,766 (-85.6%), from €5,569 to €803
- Tax, wage and social debts -€2,359
down €2,359 (-87.8%), from €2,688 to €328
- Trade debts +€767
up €767 (+21910.3%), from €4 to €770
- Gross operating margin +€2,816
up €2,816 (+70.2%), from -€4,014 to -€1,197
- Depreciation +€231
up €231 (+4.1%), from €5,583 to €5,814
- Financial charges -€103
down €103 (-29.0%), from €355 to €252
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 | €40,244 | €25,971 | -€14,273 | -35.5% |
| Fixed assets | 21/28 | €19,007 | €13,192 | -€5,814 | -30.6% |
| Tangible fixed assets | 22/27 | €19,007 | €13,192 | -€5,814 | -30.6% |
| Furniture and vehicles | 24 | €19,007 | €13,192 | -€5,814 | -30.6% |
| Current assets | 29/58 | €21,237 | €12,779 | -€8,458 | -39.8% |
| Amounts receivable within one year | 40/41 | €17,612 | €9,445 | -€8,167 | -46.4% |
| Trade receivables | 40 | €13,000 | €1,815 | -€11,185 | -86.0% |
| Other amounts receivable | 41 | €4,612 | €7,630 | +€3,018 | +65.4% |
| Cash at bank and in hand | 54/58 | €3,597 | €3,304 | -€293 | -8.2% |
| Deferred charges and accrued income | 490/1 | €28 | €29 | +€1 | +5.2% |
| Total equity and liabilities | 10/49 | €40,244 | €25,971 | -€14,273 | -35.5% |
| Equity | 10/15 | €27,304 | €19,304 | -€8,000 | -29.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,304 | -€696 | -€8,000 | |
| Amounts payable | 17/49 | €12,940 | €6,668 | -€6,273 | -48.5% |
| Amounts payable after more than one year | 17 | €5,569 | €803 | -€4,766 | -85.6% |
| Financial debts | 170/4 | €5,569 | €803 | -€4,766 | -85.6% |
| Amounts payable within one year | 42/48 | €7,368 | €5,864 | -€1,504 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €4,677 | €4,766 | +€89 | +1.9% |
| Trade debts | 44 | €4 | €770 | +€767 | +21910.3% |
| Suppliers | 440/4 | €4 | €770 | +€767 | +21910.3% |
| Taxes, remuneration and social security | 45 | €2,688 | €328 | -€2,359 | -87.8% |
| Taxes | 450/3 | €2,688 | €328 | -€2,359 | -87.8% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,583 | €5,814 | +€231 | +4.1% |
| Other operating charges | 640/8 | €567 | €563 | -€5 | -0.8% |
| Gross operating margin | 9900 | -€4,014 | -€1,197 | +€2,816 | +70.2% |
| Operating profit (loss) | 9901 | -€10,164 | -€7,574 | +€2,590 | +25.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €355 | €252 | -€103 | -29.0% |
| Recurring financial charges | 65 | €355 | €252 | -€103 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,518 | -€7,826 | +€2,693 | +25.6% |
| Income taxes | 67/77 | €154 | €174 | +€20 | +13.2% |
| Profit (loss) for the period | 9904 | -€10,672 | -€8,000 | +€2,672 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,672 | -€8,000 | +€2,672 | +25.0% |
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 1 October 2026 via checked.be.