SAJC Consult: 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.
SAJC Consult
Largest movements
- Receivables within one year +€1,610
up €1,610 (+12.0%), from €13,393 to €15,004
of which Trade receivables: +€3,078
- Tangible fixed assets -€409
down €409 (-33.3%), from €1,226 to €818
- Intangible fixed assets -€189
down €189 (-50.0%), from €378 to €189
- Profit (loss) carried forward -€4,615
down €4,615 (-256%), from -€1,800 to -€6,416
- Other debts +€2,856
new in 2025: €2,856
- Trade debts +€1,746
up €1,746 (+462%), from €378 to €2,124
- Tax, wage and social debts +€1,320
new in 2025: €1,320
- Gross operating margin -€1,286
down €1,286 (-55.9%), from -€2,300 to -€3,587
- Taxes -€918
no longer reported in 2025 (was €918)
- Other operating charges +€387
new in 2025: €387
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 | €17,362 | €18,669 | +€1,306 | +7.5% |
| Fixed assets | 21/28 | €1,605 | €1,121 | -€483 | -30.1% |
| Intangible fixed assets | 21 | €378 | €189 | -€189 | -50.0% |
| Tangible fixed assets | 22/27 | €1,226 | €818 | -€409 | -33.3% |
| Other tangible fixed assets | 26 | €1,226 | €818 | -€409 | -33.3% |
| Financial fixed assets | 28 | - | €115 | +€115 | |
| Current assets | 29/58 | €15,758 | €17,547 | +€1,790 | +11.4% |
| Amounts receivable within one year | 40/41 | €13,393 | €15,004 | +€1,610 | +12.0% |
| Trade receivables | 40 | €11,925 | €15,004 | +€3,078 | +25.8% |
| Other amounts receivable | 41 | €1,468 | - | -€1,468 | |
| Cash at bank and in hand | 54/58 | €2,364 | €2,544 | +€179 | +7.6% |
| Total equity and liabilities | 10/49 | €17,362 | €18,669 | +€1,306 | +7.5% |
| Equity | 10/15 | €16,984 | €12,368 | -€4,615 | -27.2% |
| Contributions | 10/11 | €18,784 | €18,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,800 | -€6,416 | -€4,615 | -256% |
| Amounts payable | 17/49 | €378 | €6,300 | +€5,922 | +1,566% |
| Amounts payable within one year | 42/48 | €378 | €6,300 | +€5,922 | +1,566% |
| Trade debts | 44 | €378 | €2,124 | +€1,746 | +462% |
| Suppliers | 440/4 | €378 | €2,124 | +€1,746 | +462% |
| Taxes, remuneration and social security | 45 | - | €1,320 | +€1,320 | |
| Taxes | 450/3 | - | €1,320 | +€1,320 | |
| Other amounts payable | 47/48 | - | €2,856 | +€2,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €598 | = | 0.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€2,300 | -€3,587 | -€1,286 | -55.9% |
| Operating profit (loss) | 9901 | -€2,898 | -€4,572 | -€1,674 | -57.7% |
| Financial charges | 65/66B | €39 | €44 | +€4 | +10.9% |
| Recurring financial charges | 65 | €39 | €44 | +€4 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,938 | -€4,615 | -€1,678 | -57.1% |
| Income taxes | 67/77 | €918 | - | -€918 | |
| Profit (loss) for the period | 9904 | -€3,856 | -€4,615 | -€760 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,856 | -€4,615 | -€760 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.