S'JONGERS: 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'JONGERS
Largest movements
- Receivables within one year -€11,899
down €11,899 (-39.6%), from €30,060 to €18,162
of which Trade receivables: -€11,873
- Cash -€841
no longer reported in 2024 (was €841)
mainly Net result for the year (-€14,988) and Accrued charges and deferred income (-€1,691)
- Stocks and contracts -€822
down €822 (-22.7%), from €3,617 to €2,795
- Deferred charges and accrued income +€486
up €486 (+102%), from €478 to €965
- Profit (loss) carried forward -€14,988
down €14,988 (-69.5%), from -€21,574 to -€36,562
- Other debts +€2,208
up €2,208 (+24.0%), from €9,201 to €11,409
- Accrued charges and deferred income -€1,691
down €1,691 (-92.3%), from €1,832 to €141
- Short-term financial debts +€1,683
new in 2024: €1,683
- Gross operating margin -€20,281
down €20,281, from €6,706 to -€13,574
- Taxes -€1,140
no longer reported in 2024 (was €1,140)
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,250 | €24,175 | -€13,075 | -35.1% |
| Fixed assets | 21/28 | €2,254 | €2,254 | = | 0.0% |
| Financial fixed assets | 28 | €2,254 | €2,254 | = | 0.0% |
| Current assets | 29/58 | €34,997 | €21,922 | -€13,075 | -37.4% |
| Stocks and contracts in progress | 3 | €3,617 | €2,795 | -€822 | -22.7% |
| Stocks | 30/36 | €3,617 | €2,795 | -€822 | -22.7% |
| Amounts receivable within one year | 40/41 | €30,060 | €18,162 | -€11,899 | -39.6% |
| Trade receivables | 40 | €30,035 | €18,162 | -€11,873 | -39.5% |
| Other amounts receivable | 41 | €26 | - | -€26 | |
| Cash at bank and in hand | 54/58 | €841 | - | -€841 | |
| Deferred charges and accrued income | 490/1 | €478 | €965 | +€486 | +102% |
| Total equity and liabilities | 10/49 | €37,250 | €24,175 | -€13,075 | -35.1% |
| Equity | 10/15 | €19,328 | €4,340 | -€14,988 | -77.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,574 | -€36,562 | -€14,988 | -69.5% |
| Amounts payable | 17/49 | €17,922 | €19,835 | +€1,913 | +10.7% |
| Amounts payable within one year | 42/48 | €16,090 | €19,694 | +€3,604 | +22.4% |
| Financial debts | 43 | - | €1,683 | +€1,683 | |
| Credit institutions | 430/8 | - | €1,683 | +€1,683 | |
| Trade debts | 44 | €2,611 | €2,405 | -€206 | -7.9% |
| Suppliers | 440/4 | €2,611 | €2,405 | -€206 | -7.9% |
| Taxes, remuneration and social security | 45 | €4,278 | €4,198 | -€81 | -1.9% |
| Taxes | 450/3 | €4,278 | €4,198 | -€81 | -1.9% |
| Other amounts payable | 47/48 | €9,201 | €11,409 | +€2,208 | +24.0% |
| Accrued charges and deferred income | 492/3 | €1,832 | €141 | -€1,691 | -92.3% |
| Gross operating margin | 9900 | €6,706 | -€13,574 | -€20,281 | |
| Operating profit (loss) | 9901 | €6,706 | -€13,574 | -€20,281 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -22.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -22.7% |
| Financial charges | 65/66B | €1,365 | €1,414 | +€49 | +3.6% |
| Recurring financial charges | 65 | €1,365 | €1,414 | +€49 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €5,341 | -€14,988 | -€20,330 | |
| Income taxes | 67/77 | €1,140 | - | -€1,140 | |
| Profit (loss) for the period | 9904 | €4,201 | -€14,988 | -€19,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,201 | -€14,988 | -€19,189 |
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 22 October 2026 via checked.be.