S&J Service: 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 Service
Largest movements
- Receivables within one year -€38,436
down €38,436 (-69.7%), from €55,129 to €16,693
of which Other amounts receivable: -€38,436
- Tangible fixed assets +€23,754
up €23,754 (+53.8%), from €44,190 to €67,944
of which Furniture and vehicles: +€23,929
- Cash -€8,642
down €8,642 (-18.5%), from €46,646 to €38,004
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€41,395)
- Profit (loss) carried forward -€67,259
down €67,259 (-68.6%), from €97,983 to €30,724
- Current portion of long-term debt +€16,219
up €16,219 (+181%), from €8,978 to €25,197
- Tax, wage and social debts +€12,849
up €12,849 (+134%), from €9,622 to €22,471
- Debts after one year +€8,341
up €8,341 (+33.4%), from €24,988 to €33,329
- Other debts +€7,353
new in 2025: €7,353
- Gross operating margin -€8,667
down €8,667 (-24.8%), from €35,016 to €26,349
- Depreciation +€3,507
up €3,507 (+24.8%), from €14,133 to €17,641
- Taxes -€1,462
down €1,462 (-36.2%), from €4,035 to €2,573
- Financial charges -€354
down €354 (-11.9%), from €2,966 to €2,612
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,090 | €126,181 | -€22,908 | -15.4% |
| Fixed assets | 21/28 | €44,190 | €67,944 | +€23,754 | +53.8% |
| Tangible fixed assets | 22/27 | €44,190 | €67,944 | +€23,754 | +53.8% |
| Plant, machinery and equipment | 23 | €3,444 | €3,270 | -€175 | -5.1% |
| Furniture and vehicles | 24 | €40,746 | €64,675 | +€23,929 | +58.7% |
| Current assets | 29/58 | €104,899 | €58,237 | -€46,662 | -44.5% |
| Amounts receivable within one year | 40/41 | €55,129 | €16,693 | -€38,436 | -69.7% |
| Trade receivables | 40 | €16,693 | €16,693 | = | 0.0% |
| Other amounts receivable | 41 | €38,436 | - | -€38,436 | |
| Cash at bank and in hand | 54/58 | €46,646 | €38,004 | -€8,642 | -18.5% |
| Deferred charges and accrued income | 490/1 | €3,124 | €3,540 | +€416 | +13.3% |
| Total equity and liabilities | 10/49 | €149,090 | €126,181 | -€22,908 | -15.4% |
| Equity | 10/15 | €102,983 | €35,724 | -€67,259 | -65.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,983 | €30,724 | -€67,259 | -68.6% |
| Amounts payable | 17/49 | €46,107 | €90,457 | +€44,351 | +96.2% |
| Amounts payable after more than one year | 17 | €24,988 | €33,329 | +€8,341 | +33.4% |
| Financial debts | 170/4 | €24,988 | €33,329 | +€8,341 | +33.4% |
| Amounts payable within one year | 42/48 | €21,119 | €57,128 | +€36,010 | +171% |
| Current portion of amounts payable after more than one year | 42 | €8,978 | €25,197 | +€16,219 | +181% |
| Trade debts | 44 | €2,519 | €2,107 | -€412 | -16.3% |
| Suppliers | 440/4 | €2,519 | €2,107 | -€412 | -16.3% |
| Taxes, remuneration and social security | 45 | €9,622 | €22,471 | +€12,849 | +134% |
| Taxes | 450/3 | €9,622 | €22,471 | +€12,849 | +134% |
| Other amounts payable | 47/48 | - | €7,353 | +€7,353 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,133 | €17,641 | +€3,507 | +24.8% |
| Other operating charges | 640/8 | €793 | €783 | -€10 | -1.3% |
| Gross operating margin | 9900 | €35,016 | €26,349 | -€8,667 | -24.8% |
| Operating profit (loss) | 9901 | €20,090 | €7,926 | -€12,164 | -60.5% |
| Financial charges | 65/66B | €2,966 | €2,612 | -€354 | -11.9% |
| Recurring financial charges | 65 | €2,966 | €2,612 | -€354 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €17,124 | €5,314 | -€11,810 | -69.0% |
| Income taxes | 67/77 | €4,035 | €2,573 | -€1,462 | -36.2% |
| Profit (loss) for the period | 9904 | €13,090 | €2,741 | -€10,349 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,090 | €2,741 | -€10,349 | -79.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.