SAJOMA: 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.
SAJOMA
Largest movements
- Cash +€8,729
up €8,729 (+296%), from €2,948 to €11,676
mainly Net result for the year (+€42,986) and Trade debts (+€1,596)
- Receivables within one year +€8,087
up €8,087 (+7.7%), from €104,993 to €113,079
of which Other amounts receivable: +€7,074
- Profit (loss) carried forward +€42,986
up €42,986 (+48.8%), from -€88,053 to -€45,068
- Debts after one year -€30,530
down €30,530 (-56.6%), from €53,961 to €23,431
- Trade debts +€1,596
up €1,596 (+23.4%), from €6,814 to €8,410
- Tax, wage and social debts +€1,314
up €1,314 (+64.2%), from €2,045 to €3,359
- Gross operating margin -€4,651
down €4,651 (-10.1%), from €45,886 to €41,235
- Financial charges -€926
down €926 (-31.5%), from €2,941 to €2,016
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 | €109,473 | €125,335 | +€15,862 | +14.5% |
| Fixed assets | 21/28 | €1,533 | €579 | -€954 | -62.2% |
| Tangible fixed assets | 22/27 | €1,533 | €579 | -€954 | -62.2% |
| Furniture and vehicles | 24 | €1,533 | €579 | -€954 | -62.2% |
| Current assets | 29/58 | €107,941 | €124,756 | +€16,815 | +15.6% |
| Amounts receivable within one year | 40/41 | €104,993 | €113,079 | +€8,087 | +7.7% |
| Trade receivables | 40 | €2,596 | €3,608 | +€1,013 | +39.0% |
| Other amounts receivable | 41 | €102,397 | €109,471 | +€7,074 | +6.9% |
| Cash at bank and in hand | 54/58 | €2,948 | €11,676 | +€8,729 | +296% |
| Total equity and liabilities | 10/49 | €109,473 | €125,335 | +€15,862 | +14.5% |
| Equity | 10/15 | €11,947 | €54,932 | +€42,986 | +360% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,053 | -€45,068 | +€42,986 | +48.8% |
| Amounts payable | 17/49 | €97,527 | €70,403 | -€27,124 | -27.8% |
| Amounts payable after more than one year | 17 | €53,961 | €23,431 | -€30,530 | -56.6% |
| Financial debts | 170/4 | €53,961 | €23,431 | -€30,530 | -56.6% |
| Amounts payable within one year | 42/48 | €43,565 | €46,971 | +€3,406 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €29,737 | €30,530 | +€793 | +2.7% |
| Trade debts | 44 | €6,814 | €8,410 | +€1,596 | +23.4% |
| Suppliers | 440/4 | €6,814 | €8,410 | +€1,596 | +23.4% |
| Taxes, remuneration and social security | 45 | €2,045 | €3,359 | +€1,314 | +64.2% |
| Taxes | 450/3 | €2,045 | €3,359 | +€1,314 | +64.2% |
| Other amounts payable | 47/48 | €4,970 | €4,672 | -€298 | -6.0% |
| Remuneration, social security and pensions | 62 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €954 | = | 0.0% |
| Other operating charges | 640/8 | €751 | €671 | -€80 | -10.7% |
| Gross operating margin | 9900 | €45,886 | €41,235 | -€4,651 | -10.1% |
| Operating profit (loss) | 9901 | €44,182 | €39,531 | -€4,651 | -10.5% |
| Financial income | 75/76B | €5,593 | €5,471 | -€123 | -2.2% |
| Recurring financial income | 75 | €5,593 | €5,471 | -€123 | -2.2% |
| Financial charges | 65/66B | €2,941 | €2,016 | -€926 | -31.5% |
| Recurring financial charges | 65 | €2,941 | €2,016 | -€926 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €46,834 | €42,986 | -€3,848 | -8.2% |
| Profit (loss) for the period | 9904 | €46,834 | €42,986 | -€3,848 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,834 | €42,986 | -€3,848 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.