FINANCIERE SJSF: 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.
FINANCIERE SJSF
Largest movements
- Receivables within one year +€63,379
up €63,379 (+300%), from €21,158 to €84,538
of which Trade receivables: +€53,989
- Debts after one year -€129,839
down €129,839 (-10.7%), from €1.2m to €1.1m
- Other debts +€110,826
up €110,826 (+50.5%), from €219,670 to €330,495
- Reserves +€70,530
up €70,530 (+55.7%), from €126,552 to €197,082
- Gross operating margin +€62,797
up €62,797 (+115%), from €54,528 to €117,326
- Taxes +€12,687
up €12,687 (+215%), from €5,904 to €18,591
- Financial income +€2,428
new in 2024: €2,428
- Financial charges -€1,674
down €1,674 (-7.7%), from €21,736 to €20,063
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.
Derived cash bridge
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 | €1,703,704 | €1,754,941 | +€51,238 | +3.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,659,027 | €1,649,551 | -€9,475 | -0.6% |
| Tangible fixed assets | 22/27 | €27,777 | €18,301 | -€9,475 | -34.1% |
| Furniture and vehicles | 24 | €27,777 | €18,301 | -€9,475 | -34.1% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,631,250 | €1,631,250 | = | 0.0% |
| Current assets | 29/58 | €44,677 | €105,390 | +€60,713 | +136% |
| Amounts receivable within one year | 40/41 | €21,158 | €84,538 | +€63,379 | +300% |
| Trade receivables | 40 | €21,011 | €75,000 | +€53,989 | +257% |
| Other amounts receivable | 41 | €147 | €9,538 | +€9,390 | +6,383% |
| Cash at bank and in hand | 54/58 | €21,580 | €18,569 | -€3,011 | -14.0% |
| Deferred charges and accrued income | 490/1 | €1,939 | €2,284 | +€345 | +17.8% |
| Total equity and liabilities | 10/49 | €1,703,704 | €1,754,941 | +€51,238 | +3.0% |
| Equity | 10/15 | €127,552 | €198,082 | +€70,530 | +55.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €126,552 | €197,082 | +€70,530 | +55.7% |
| Distributable reserves | 133 | €126,552 | €197,082 | +€70,530 | +55.7% |
| Amounts payable | 17/49 | €1,576,152 | €1,556,859 | -€19,292 | -1.2% |
| Amounts payable after more than one year | 17 | €1,210,402 | €1,080,563 | -€129,839 | -10.7% |
| Financial debts | 170/4 | €1,210,402 | €1,080,563 | -€129,839 | -10.7% |
| Amounts payable within one year | 42/48 | €359,883 | €469,230 | +€109,346 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €128,181 | €129,839 | +€1,658 | +1.3% |
| Trade debts | 44 | €11,667 | €8,896 | -€2,771 | -23.8% |
| Suppliers | 440/4 | €11,667 | €8,896 | -€2,771 | -23.8% |
| Taxes, remuneration and social security | 45 | €366 | €0 | -€366 | -100% |
| Taxes | 450/3 | €366 | €0 | -€366 | -100% |
| Other amounts payable | 47/48 | €219,670 | €330,495 | +€110,826 | +50.5% |
| Accrued charges and deferred income | 492/3 | €5,867 | €7,067 | +€1,200 | +20.5% |
| Remuneration, social security and pensions | 62 | €81 | - | -€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,475 | €9,475 | = | 0.0% |
| Other operating charges | 640/8 | €870 | €1,094 | +€224 | +25.7% |
| Gross operating margin | 9900 | €54,528 | €117,326 | +€62,797 | +115% |
| Operating profit (loss) | 9901 | €44,102 | €106,756 | +€62,654 | +142% |
| Financial income | 75/76B | - | €2,428 | +€2,428 | |
| Recurring financial income | 75 | - | €2,428 | +€2,428 | |
| Financial charges | 65/66B | €21,736 | €20,063 | -€1,674 | -7.7% |
| Recurring financial charges | 65 | €21,736 | €20,063 | -€1,674 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €22,366 | €89,121 | +€66,756 | +298% |
| Income taxes | 67/77 | €5,904 | €18,591 | +€12,687 | +215% |
| Profit (loss) for the period | 9904 | €16,462 | €70,530 | +€54,069 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €16,462 | €70,530 | +€54,069 | +328% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.