S&J SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Tangible fixed assets -€9,271
down €9,271 (-7.7%), from €120,427 to €111,156
of which Land and buildings: -€7,783
- Profit (loss) carried forward +€37,319
no longer reported in 2025 (was -€37,319)
- Debts after one year -€32,558
down €32,558 (-12.1%), from €269,475 to €236,918
- Reserves -€22,000
down €22,000 (-9.0%), from €243,318 to €221,318
- Current portion of long-term debt -€9,276
down €9,276 (-22.2%), from €41,834 to €32,558
- Other debts +€5,881
up €5,881 (+12.8%), from €45,873 to €51,754
- Gross operating margin +€41,683
up €41,683, from -€11,658 to €30,026
- Depreciation -€3,957
down €3,957 (-29.9%), from €13,228 to €9,271
- Other operating charges -€3,799
down €3,799 (-49.8%), from €7,631 to €3,832
- Financial charges -€2,705
down €2,705 (-51.6%), from €5,244 to €2,538
- Taxes -€501
no longer reported in 2025 (was €501)
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.
Cash bridge derived
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 | €571,047 | €558,109 | -€12,937 | -2.3% |
| Fixed assets | 21/28 | €547,927 | €538,656 | -€9,271 | -1.7% |
| Tangible fixed assets | 22/27 | €120,427 | €111,156 | -€9,271 | -7.7% |
| Land and buildings | 22 | €115,322 | €107,539 | -€7,783 | -6.7% |
| Furniture and vehicles | 24 | €5,106 | €3,617 | -€1,488 | -29.1% |
| Financial fixed assets | 28 | €427,500 | €427,500 | = | 0.0% |
| Current assets | 29/58 | €23,119 | €19,453 | -€3,667 | -15.9% |
| Amounts receivable within one year | 40/41 | €18,322 | €18,486 | +€164 | +0.9% |
| Trade receivables | 40 | €1,053 | - | -€1,053 | |
| Other amounts receivable | 41 | €17,269 | €18,486 | +€1,217 | +7.0% |
| Cash at bank and in hand | 54/58 | €2,610 | €187 | -€2,423 | -92.8% |
| Deferred charges and accrued income | 490/1 | €2,187 | €780 | -€1,407 | -64.3% |
| Total equity and liabilities | 10/49 | €571,047 | €558,109 | -€12,937 | -2.3% |
| Equity | 10/15 | €212,001 | €227,320 | +€15,319 | +7.2% |
| Contributions | 10/11 | €6,002 | €6,002 | = | 0.0% |
| Reserves | 13 | €243,318 | €221,318 | -€22,000 | -9.0% |
| Distributable reserves | 133 | €243,318 | €221,318 | -€22,000 | -9.0% |
| Profit (loss) carried forward | 14 | -€37,319 | - | +€37,319 | |
| Amounts payable | 17/49 | €359,046 | €330,789 | -€28,256 | -7.9% |
| Amounts payable after more than one year | 17 | €269,475 | €236,918 | -€32,558 | -12.1% |
| Financial debts | 170/4 | €269,475 | €236,918 | -€32,558 | -12.1% |
| Amounts payable within one year | 42/48 | €89,571 | €93,872 | +€4,301 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €41,834 | €32,558 | -€9,276 | -22.2% |
| Trade debts | 44 | €836 | €4,833 | +€3,997 | +478.0% |
| Suppliers | 440/4 | €836 | €4,833 | +€3,997 | +478.0% |
| Taxes, remuneration and social security | 45 | €1,028 | €4,727 | +€3,699 | +360.0% |
| Taxes | 450/3 | €1,028 | €4,727 | +€3,699 | +360.0% |
| Other amounts payable | 47/48 | €45,873 | €51,754 | +€5,881 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,228 | €9,271 | -€3,957 | -29.9% |
| Other operating charges | 640/8 | €7,631 | €3,832 | -€3,799 | -49.8% |
| Gross operating margin | 9900 | -€11,658 | €30,026 | +€41,683 | |
| Operating profit (loss) | 9901 | -€32,516 | €16,923 | +€49,439 | |
| Financial income | 75/76B | €942 | €934 | -€8 | -0.8% |
| Recurring financial income | 75 | €942 | €934 | -€8 | -0.8% |
| Financial charges | 65/66B | €5,244 | €2,538 | -€2,705 | -51.6% |
| Recurring financial charges | 65 | €5,244 | €2,538 | -€2,705 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,818 | €15,319 | +€52,137 | |
| Income taxes | 67/77 | €501 | - | -€501 | |
| Profit (loss) for the period | 9904 | -€37,319 | €15,319 | +€52,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,319 | €15,319 | +€52,638 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.