S & J CONSULTING: 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.
S & J CONSULTING
Largest movements
- Receivables within one year -€45,662
down €45,662 (-51.1%), from €89,411 to €43,750
of which Trade receivables: -€45,802
- Stocks and contracts -€12,629
down €12,629 (-64.8%), from €19,480 to €6,851
- Receivables after one year -€11,346
down €11,346 (-11.6%), from €98,092 to €86,746
- Tangible fixed assets -€7,550
down €7,550 (-13.3%), from €56,907 to €49,357
of which Land and buildings: -€7,371
- Other debts -€99,480
down €99,480 (-100%), from €99,480 to €0
- Trade debts -€37,179
down €37,179 (-67.4%), from €55,137 to €17,958
- Reserves +€31,800
up €31,800 (+127%), from €25,073 to €56,873
of which Distributable reserves: +€31,800
- Tax, wage and social debts +€26,513
up €26,513 (+50.1%), from €52,918 to €79,431
of which Remuneration and social security: +€13,642
- Gross operating margin -€92,095
down €92,095 (-38.6%), from €238,442 to €146,347
- Staff costs +€27,450
up €27,450 (+54.1%), from €50,742 to €78,191
- Other operating charges -€15,639
down €15,639 (-76.6%), from €20,412 to €4,773
- Taxes +€14,575
up €14,575 (+648%), from €2,248 to €16,824
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,439 | €216,272 | -€78,167 | -26.5% |
| Fixed assets | 21/28 | €75,460 | €70,467 | -€4,993 | -6.6% |
| Intangible fixed assets | 21 | €1,080 | €3,637 | +€2,557 | +237% |
| Tangible fixed assets | 22/27 | €56,907 | €49,357 | -€7,550 | -13.3% |
| Land and buildings | 22 | €36,400 | €29,029 | -€7,371 | -20.2% |
| Plant, machinery and equipment | 23 | €1,693 | €5,168 | +€3,475 | +205% |
| Furniture and vehicles | 24 | €18,814 | €15,160 | -€3,655 | -19.4% |
| Financial fixed assets | 28 | €17,473 | €17,473 | = | 0.0% |
| Current assets | 29/58 | €218,979 | €145,805 | -€73,175 | -33.4% |
| Amounts receivable after more than one year | 29 | €98,092 | €86,746 | -€11,346 | -11.6% |
| Other amounts receivable | 291 | €98,092 | €86,746 | -€11,346 | -11.6% |
| Stocks and contracts in progress | 3 | €19,480 | €6,851 | -€12,629 | -64.8% |
| Stocks | 30/36 | €19,480 | €6,851 | -€12,629 | -64.8% |
| Amounts receivable within one year | 40/41 | €89,411 | €43,750 | -€45,662 | -51.1% |
| Trade receivables | 40 | €71,626 | €25,824 | -€45,802 | -63.9% |
| Other amounts receivable | 41 | €17,785 | €17,925 | +€140 | +0.8% |
| Cash at bank and in hand | 54/58 | €10,134 | €8,161 | -€1,972 | -19.5% |
| Deferred charges and accrued income | 490/1 | €1,862 | €297 | -€1,566 | -84.1% |
| Total equity and liabilities | 10/49 | €294,439 | €216,272 | -€78,167 | -26.5% |
| Equity | 10/15 | €85,521 | €117,379 | +€31,857 | +37.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €25,073 | €56,873 | +€31,800 | +127% |
| Non-distributable reserves | 130/1 | €873 | €873 | = | 0.0% |
| Reserves not available under the articles | 1311 | €873 | €873 | = | 0.0% |
| Distributable reserves | 133 | €24,200 | €56,000 | +€31,800 | +131% |
| Profit (loss) carried forward | 14 | €41,899 | €41,956 | +€57 | +0.1% |
| Amounts payable | 17/49 | €208,918 | €98,893 | -€110,025 | -52.7% |
| Amounts payable within one year | 42/48 | €208,918 | €98,893 | -€110,025 | -52.7% |
| Financial debts | 43 | €1,383 | €1,504 | +€121 | +8.8% |
| Credit institutions | 430/8 | €1,383 | €1,504 | +€121 | +8.8% |
| Trade debts | 44 | €55,137 | €17,958 | -€37,179 | -67.4% |
| Suppliers | 440/4 | €55,137 | €17,958 | -€37,179 | -67.4% |
| Taxes, remuneration and social security | 45 | €52,918 | €79,431 | +€26,513 | +50.1% |
| Taxes | 450/3 | €44,311 | €57,182 | +€12,870 | +29.0% |
| Remuneration and social security | 454/9 | €8,607 | €22,249 | +€13,642 | +159% |
| Other amounts payable | 47/48 | €99,480 | €0 | -€99,480 | -100% |
| Non-recurring operating income | 76A | €163,367 | - | -€163,367 | |
| Remuneration, social security and pensions | 62 | €50,742 | €78,191 | +€27,450 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,772 | €13,304 | -€468 | -3.4% |
| Other operating charges | 640/8 | €20,412 | €4,773 | -€15,639 | -76.6% |
| Gross operating margin | 9900 | €238,442 | €146,347 | -€92,095 | -38.6% |
| Operating profit (loss) | 9901 | €153,516 | €50,079 | -€103,437 | -67.4% |
| Financial income | 75/76B | €3,282 | €5,247 | +€1,964 | +59.8% |
| Recurring financial income | 75 | €3,282 | €5,247 | +€1,964 | +59.8% |
| Financial charges | 65/66B | €5,809 | €6,645 | +€836 | +14.4% |
| Recurring financial charges | 65 | €5,809 | €6,645 | +€836 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €150,989 | €48,681 | -€102,308 | -67.8% |
| Income taxes | 67/77 | €2,248 | €16,824 | +€14,575 | +648% |
| Profit (loss) for the period | 9904 | €148,741 | €31,857 | -€116,884 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €148,741 | €31,857 | -€116,884 | -78.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.