PJ CONSTRUCT: what changed
PJ CONSTRUCT
Largest movements
- Cash -€332
down €332 (-90.5%), from €367 to €35
mainly Tax, wage and social debts (-€820) and Receivables within one year (-€171)
- Receivables within one year +€171
up €171 (+4.7%), from €3,666 to €3,837
of which Other amounts receivable: +€171
- Tax, wage and social debts -€820
down €820 (-97.0%), from €845 to €25
- Trade debts +€379
new in 2025: €379
- Profit (loss) carried forward +€279
up €279 (+1.8%), from -€15,655 to -€15,375
- Other operating charges -€457
down €457 (-49.8%), from €918 to €461
- Financial charges -€141
down €141 (-82.5%), from €171 to €30
- Gross operating margin -€97
down €97 (-10.9%), from €893 to €796
- Taxes +€25
new in 2025: €25
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,033 | €3,872 | -€161 | -4.0% |
| Current assets | 29/58 | €4,033 | €3,872 | -€161 | -4.0% |
| Amounts receivable within one year | 40/41 | €3,666 | €3,837 | +€171 | +4.7% |
| Trade receivables | 40 | €1,130 | €1,130 | = | 0.0% |
| Other amounts receivable | 41 | €2,536 | €2,707 | +€171 | +6.7% |
| Cash at bank and in hand | 54/58 | €367 | €35 | -€332 | -90.5% |
| Total equity and liabilities | 10/49 | €4,033 | €3,872 | -€161 | -4.0% |
| Equity | 10/15 | €2,945 | €3,225 | +€279 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,655 | -€15,375 | +€279 | +1.8% |
| Amounts payable | 17/49 | €1,088 | €647 | -€441 | -40.5% |
| Amounts payable within one year | 42/48 | €1,088 | €647 | -€441 | -40.5% |
| Trade debts | 44 | - | €379 | +€379 | |
| Suppliers | 440/4 | - | €379 | +€379 | |
| Taxes, remuneration and social security | 45 | €845 | €25 | -€820 | -97.0% |
| Taxes | 450/3 | €845 | €25 | -€820 | -97.0% |
| Other amounts payable | 47/48 | €242 | €242 | = | 0.0% |
| Other operating charges | 640/8 | €918 | €461 | -€457 | -49.8% |
| Gross operating margin | 9900 | €893 | €796 | -€97 | -10.9% |
| Operating profit (loss) | 9901 | -€25 | €335 | +€360 | |
| Financial charges | 65/66B | €171 | €30 | -€141 | -82.5% |
| Recurring financial charges | 65 | €171 | €30 | -€141 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | -€196 | €305 | +€501 | |
| Income taxes | 67/77 | - | €25 | +€25 | |
| Profit (loss) for the period | 9904 | -€196 | €279 | +€476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€196 | €279 | +€476 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.