S-GJ CONSULTING: what changed
S-GJ CONSULTING
Largest movements
- Receivables within one year +€5,664
up €5,664 (+431%), from €1,313 to €6,977
of which Trade receivables: +€6,977
- Cash +€4,877
up €4,877 (+5.3%), from €91,411 to €96,288
mainly Other debts (+€13,301) and Net result for the year (+€7,853)
- Other debts +€13,301
up €13,301 (+2,648%), from €502 to €13,804
- Reserves -€6,000
down €6,000 (-14.1%), from €42,561 to €36,561
of which Distributable reserves: -€6,000
- Trade debts +€2,742
up €2,742 (+348%), from €788 to €3,530
- Gross operating margin +€16,853
up €16,853, from -€7,104 to €9,749
- Taxes +€952
up €952 (+1,296%), from €73 to €1,026
- Other operating charges -€224
down €224 (-33.5%), from €670 to €446
- Financial charges -€193
down €193 (-28.5%), from €676 to €484
- Depreciation -€154
down €154 (-100%), from €154 to €0
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 | €94,664 | €105,535 | +€10,870 | +11.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,869 | €1,869 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,869 | €1,869 | = | 0.0% |
| Land and buildings | 22 | €1,869 | €1,869 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €92,795 | €103,665 | +€10,870 | +11.7% |
| Amounts receivable within one year | 40/41 | €1,313 | €6,977 | +€5,664 | +431% |
| Trade receivables | 40 | - | €6,977 | +€6,977 | |
| Other amounts receivable | 41 | €1,313 | €0 | -€1,313 | -100% |
| Cash at bank and in hand | 54/58 | €91,411 | €96,288 | +€4,877 | +5.3% |
| Deferred charges and accrued income | 490/1 | €70 | €400 | +€330 | +468% |
| Total equity and liabilities | 10/49 | €94,664 | €105,535 | +€10,870 | +11.5% |
| Equity | 10/15 | €92,433 | €86,785 | -€5,647 | -6.1% |
| Contributions | 10/11 | €8,800 | €8,800 | = | 0.0% |
| Reserves | 13 | €42,561 | €36,561 | -€6,000 | -14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,201 | €4,201 | = | 0.0% |
| Distributable reserves | 133 | €36,500 | €30,500 | -€6,000 | -16.4% |
| Profit (loss) carried forward | 14 | €41,072 | €41,424 | +€353 | +0.9% |
| Amounts payable | 17/49 | €2,231 | €18,749 | +€16,518 | +740% |
| Amounts payable within one year | 42/48 | €2,231 | €18,749 | +€16,518 | +740% |
| Trade debts | 44 | €788 | €3,530 | +€2,742 | +348% |
| Suppliers | 440/4 | €788 | €3,530 | +€2,742 | +348% |
| Taxes, remuneration and social security | 45 | €941 | €1,416 | +€474 | +50.4% |
| Taxes | 450/3 | €941 | €1,416 | +€474 | +50.4% |
| Other amounts payable | 47/48 | €502 | €13,804 | +€13,301 | +2,648% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154 | €0 | -€154 | -100% |
| Other operating charges | 640/8 | €670 | €446 | -€224 | -33.5% |
| Gross operating margin | 9900 | -€7,104 | €9,749 | +€16,853 | |
| Operating profit (loss) | 9901 | -€7,928 | €9,303 | +€17,231 | |
| Financial income | 75/76B | €24 | €59 | +€35 | +146% |
| Recurring financial income | 75 | €24 | €59 | +€35 | +146% |
| Financial charges | 65/66B | €676 | €484 | -€193 | -28.5% |
| Recurring financial charges | 65 | €676 | €484 | -€193 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,580 | €8,878 | +€17,459 | |
| Income taxes | 67/77 | €73 | €1,026 | +€952 | +1,296% |
| Profit (loss) for the period | 9904 | -€8,654 | €7,853 | +€16,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,654 | €7,853 | +€16,506 |
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 4 November 2026 via checked.be.