PJure ImpAct: 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.
PJure ImpAct
Largest movements
- Cash -€15,785
down €15,785 (-63.4%), from €24,912 to €9,127
mainly Debts after one year (-€20,461) and Net result for the year (-€16,102)
- Tangible fixed assets -€15,517
down €15,517 (-7.4%), from €209,155 to €193,638
of which Land and buildings: -€12,929
- Receivables within one year -€6,956
down €6,956 (-55.5%), from €12,533 to €5,577
of which Trade receivables: -€5,544
- Debts after one year -€20,461
down €20,461 (-16.8%), from €121,849 to €101,388
- Profit (loss) carried forward -€16,102
down €16,102 (-69.5%), from -€23,173 to -€39,275
- Gross operating margin +€5,796
up €5,796 (+214.6%), from €2,701 to €8,497
- Financial charges -€1,155
down €1,155 (-17.2%), from €6,714 to €5,559
- Depreciation -€509
down €509 (-3.2%), from €16,026 to €15,517
- Other operating charges +€490
up €490 (+14.5%), from €3,373 to €3,863
- Taxes -€455
down €455 (-67.5%), from €673 to €219
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 | €339,987 | €301,729 | -€38,258 | -11.3% |
| Fixed assets | 21/28 | €209,155 | €193,638 | -€15,517 | -7.4% |
| Tangible fixed assets | 22/27 | €209,155 | €193,638 | -€15,517 | -7.4% |
| Land and buildings | 22 | €204,282 | €191,353 | -€12,929 | -6.3% |
| Furniture and vehicles | 24 | €1,198 | €148 | -€1,050 | -87.7% |
| Other tangible fixed assets | 26 | €3,675 | €2,137 | -€1,538 | -41.8% |
| Current assets | 29/58 | €130,832 | €108,091 | -€22,741 | -17.4% |
| Amounts receivable within one year | 40/41 | €12,533 | €5,577 | -€6,956 | -55.5% |
| Trade receivables | 40 | €6,066 | €522 | -€5,544 | -91.4% |
| Other amounts receivable | 41 | €6,466 | €5,055 | -€1,412 | -21.8% |
| Current investments | 50/53 | €93,387 | €93,387 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,912 | €9,127 | -€15,785 | -63.4% |
| Total equity and liabilities | 10/49 | €339,987 | €301,729 | -€38,258 | -11.3% |
| Equity | 10/15 | €181,855 | €165,753 | -€16,102 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €198,828 | €198,828 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €196,968 | €196,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,173 | -€39,275 | -€16,102 | -69.5% |
| Amounts payable | 17/49 | €158,131 | €135,976 | -€22,155 | -14.0% |
| Amounts payable after more than one year | 17 | €121,849 | €101,388 | -€20,461 | -16.8% |
| Financial debts | 170/4 | €121,849 | €101,388 | -€20,461 | -16.8% |
| Amounts payable within one year | 42/48 | €27,895 | €25,714 | -€2,181 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €20,514 | €21,347 | +€833 | +4.1% |
| Trade debts | 44 | €1,447 | - | -€1,447 | |
| Suppliers | 440/4 | €1,447 | - | -€1,447 | |
| Taxes, remuneration and social security | 45 | €1,784 | €217 | -€1,567 | -87.8% |
| Taxes | 450/3 | €1,784 | €217 | -€1,567 | -87.8% |
| Other amounts payable | 47/48 | €4,150 | €4,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,387 | €8,874 | +€487 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,026 | €15,517 | -€509 | -3.2% |
| Other operating charges | 640/8 | €3,373 | €3,863 | +€490 | +14.5% |
| Gross operating margin | 9900 | €2,701 | €8,497 | +€5,796 | +214.6% |
| Operating profit (loss) | 9901 | -€16,698 | -€10,883 | +€5,815 | +34.8% |
| Financial income | 75/76B | €912 | €558 | -€354 | -38.8% |
| Recurring financial income | 75 | €912 | €558 | -€354 | -38.8% |
| Financial charges | 65/66B | €6,714 | €5,559 | -€1,155 | -17.2% |
| Recurring financial charges | 65 | €6,714 | €5,559 | -€1,155 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,500 | -€15,884 | +€6,616 | +29.4% |
| Income taxes | 67/77 | €673 | €219 | -€455 | -67.5% |
| Profit (loss) for the period | 9904 | -€23,173 | -€16,102 | +€7,071 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,173 | -€16,102 | +€7,071 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.