PJS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€64,746
up €64,746 (+314.1%), from €20,614 to €85,361
mainly Net result for the year (+€51,021) and Tax, wage and social debts (+€23,850)
- Receivables within one year +€10,184
up €10,184 (+76.8%), from €13,252 to €23,436
of which Trade receivables: +€13,460
- Reserves +€51,021
up €51,021 (+215.9%), from €23,633 to €74,655
- Tax, wage and social debts +€23,850
up €23,850 (+137.5%), from €17,342 to €41,192
- Gross operating margin +€41,017
up €41,017 (+123.0%), from €33,360 to €74,377
- Taxes +€10,543
up €10,543 (+116.4%), from €9,059 to €19,603
- Financial charges +€2,394
up €2,394 (+577.1%), from €415 to €2,809
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 | €45,975 | €120,986 | +€75,011 | +163.2% |
| Fixed assets | 21/28 | €12,108 | €12,135 | +€27 | +0.2% |
| Tangible fixed assets | 22/27 | €12,108 | €12,135 | +€27 | +0.2% |
| Plant, machinery and equipment | 23 | €12,108 | €12,135 | +€27 | +0.2% |
| Current assets | 29/58 | €33,867 | €108,851 | +€74,985 | +221.4% |
| Amounts receivable within one year | 40/41 | €13,252 | €23,436 | +€10,184 | +76.8% |
| Trade receivables | 40 | €9,976 | €23,436 | +€13,460 | +134.9% |
| Other amounts receivable | 41 | €3,277 | - | -€3,277 | |
| Cash at bank and in hand | 54/58 | €20,614 | €85,361 | +€64,746 | +314.1% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €45,975 | €120,986 | +€75,011 | +163.2% |
| Equity | 10/15 | €28,633 | €79,655 | +€51,021 | +178.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,633 | €74,655 | +€51,021 | +215.9% |
| Distributable reserves | 133 | €23,633 | €74,655 | +€51,021 | +215.9% |
| Amounts payable | 17/49 | €17,342 | €41,332 | +€23,990 | +138.3% |
| Amounts payable within one year | 42/48 | €17,342 | €41,332 | +€23,990 | +138.3% |
| Taxes, remuneration and social security | 45 | €17,342 | €41,192 | +€23,850 | +137.5% |
| Taxes | 450/3 | €17,342 | €41,192 | +€23,850 | +137.5% |
| Other amounts payable | 47/48 | - | €140 | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €807 | +€596 | +281.9% |
| Other operating charges | 640/8 | €175 | €137 | -€38 | -21.9% |
| Gross operating margin | 9900 | €33,360 | €74,377 | +€41,017 | +123.0% |
| Operating profit (loss) | 9901 | €32,973 | €73,433 | +€40,459 | +122.7% |
| Financial income | 75/76B | €134 | - | -€134 | |
| Recurring financial income | 75 | €134 | - | -€134 | |
| Financial charges | 65/66B | €415 | €2,809 | +€2,394 | +577.1% |
| Recurring financial charges | 65 | €415 | €2,809 | +€2,394 | +577.1% |
| Profit (loss) for the period before taxes | 9903 | €32,692 | €70,624 | +€37,931 | +116.0% |
| Income taxes | 67/77 | €9,059 | €19,603 | +€10,543 | +116.4% |
| Profit (loss) for the period | 9904 | €23,633 | €51,021 | +€27,388 | +115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,633 | €51,021 | +€27,388 | +115.9% |
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 8 October 2026 via checked.be.