S&J LOCK: 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 LOCK
Largest movements
- Receivables within one year +€5,873
new in 2024: €5,873
of which Trade receivables: +€4,717
- Trade debts +€3,960
up €3,960 (+381%), from €1,040 to €5,000
- Profit (loss) carried forward +€1,913
up €1,913 (+85.8%), from -€2,230 to -€317
- Contributions +€1,190
new in 2024: €1,190
- Other debts -€1,190
no longer reported in 2024 (was €1,190)
- Gross operating margin +€2,947
up €2,947, from -€2,230 to €717
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €5,873 | +€5,873 | |
| Current assets | 29/58 | - | €5,873 | +€5,873 | |
| Amounts receivable within one year | 40/41 | - | €5,873 | +€5,873 | |
| Trade receivables | 40 | - | €4,717 | +€4,717 | |
| Other amounts receivable | 41 | - | €1,156 | +€1,156 | |
| Total equity and liabilities | 10/49 | €0 | €5,873 | +€5,873 | |
| Equity | 10/15 | -€2,230 | €873 | +€3,103 | |
| Contributions | 10/11 | - | €1,190 | +€1,190 | |
| Profit (loss) carried forward | 14 | -€2,230 | -€317 | +€1,913 | +85.8% |
| Amounts payable | 17/49 | €2,230 | €5,000 | +€2,770 | +124% |
| Amounts payable within one year | 42/48 | €2,230 | €5,000 | +€2,770 | +124% |
| Trade debts | 44 | €1,040 | €5,000 | +€3,960 | +381% |
| Suppliers | 440/4 | €1,040 | €5,000 | +€3,960 | +381% |
| Other amounts payable | 47/48 | €1,190 | - | -€1,190 | |
| Gross operating margin | 9900 | -€2,230 | €717 | +€2,947 | |
| Operating profit (loss) | 9901 | -€2,230 | €717 | +€2,947 | |
| Profit (loss) for the period before taxes | 9903 | -€2,230 | €717 | +€2,947 | |
| Profit (loss) for the period | 9904 | -€2,230 | €717 | +€2,947 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,230 | €717 | +€2,947 |
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 19 October 2026 via checked.be.