SANJOHN: 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.
SANJOHN
Largest movements
- Receivables within one year -€25,311
down €25,311 (-46.1%), from €54,950 to €29,639
of which Trade receivables: -€54,950
- Stocks and contracts +€8,661
up €8,661 (+35.2%), from €24,614 to €33,275
- Tangible fixed assets -€7,234
down €7,234 (-54.4%), from €13,287 to €6,053
of which Other tangible fixed assets: -€6,715
- Trade debts -€68,650
down €68,650 (-85.9%), from €79,897 to €11,247
- Profit (loss) carried forward +€26,802
up €26,802 (+22.0%), from -€121,820 to -€95,018
- Short-term financial debts +€25,439
up €25,439 (+21.8%), from €116,865 to €142,304
- Tax, wage and social debts -€7,414
down €7,414 (-74.6%), from €9,938 to €2,524
- Gross operating margin +€36,438
up €36,438 (+6139.8%), from €593 to €37,032
- Depreciation -€2,405
down €2,405 (-51.3%), from €4,689 to €2,284
- Financial charges +€789
up €789 (+10.8%), from €7,314 to €8,103
- Other operating charges -€639
down €639 (-17.9%), from €3,577 to €2,938
- Financial income -€430
down €430 (-12.2%), from €3,526 to €3,096
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,879 | €69,057 | -€23,823 | -25.6% |
| Fixed assets | 21/28 | €13,287 | €6,053 | -€7,234 | -54.4% |
| Tangible fixed assets | 22/27 | €13,287 | €6,053 | -€7,234 | -54.4% |
| Plant, machinery and equipment | 23 | €1,106 | €587 | -€519 | -47.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €12,181 | €5,466 | -€6,715 | -55.1% |
| Current assets | 29/58 | €79,592 | €63,004 | -€16,588 | -20.8% |
| Stocks and contracts in progress | 3 | €24,614 | €33,275 | +€8,661 | +35.2% |
| Stocks | 30/36 | €24,614 | €33,275 | +€8,661 | +35.2% |
| Amounts receivable within one year | 40/41 | €54,950 | €29,639 | -€25,311 | -46.1% |
| Trade receivables | 40 | €54,950 | - | -€54,950 | |
| Other amounts receivable | 41 | - | €29,639 | +€29,639 | |
| Deferred charges and accrued income | 490/1 | €28 | €90 | +€62 | +216.0% |
| Total equity and liabilities | 10/49 | €92,879 | €69,057 | -€23,823 | -25.6% |
| Equity | 10/15 | -€113,820 | -€87,018 | +€26,802 | +23.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,820 | -€95,018 | +€26,802 | +22.0% |
| Amounts payable | 17/49 | €206,700 | €156,075 | -€50,625 | -24.5% |
| Amounts payable within one year | 42/48 | €206,700 | €156,075 | -€50,625 | -24.5% |
| Financial debts | 43 | €116,865 | €142,304 | +€25,439 | +21.8% |
| Credit institutions | 430/8 | €116,865 | €142,304 | +€25,439 | +21.8% |
| Trade debts | 44 | €79,897 | €11,247 | -€68,650 | -85.9% |
| Suppliers | 440/4 | €79,897 | €11,247 | -€68,650 | -85.9% |
| Taxes, remuneration and social security | 45 | €9,938 | €2,524 | -€7,414 | -74.6% |
| Taxes | 450/3 | €9,938 | €2,524 | -€7,414 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,689 | €2,284 | -€2,405 | -51.3% |
| Other operating charges | 640/8 | €3,577 | €2,938 | -€639 | -17.9% |
| Gross operating margin | 9900 | €593 | €37,032 | +€36,438 | +6139.8% |
| Operating profit (loss) | 9901 | -€7,673 | €31,810 | +€39,482 | |
| Financial income | 75/76B | €3,526 | €3,096 | -€430 | -12.2% |
| Recurring financial income | 75 | €3,526 | €3,096 | -€430 | -12.2% |
| Financial charges | 65/66B | €7,314 | €8,103 | +€789 | +10.8% |
| Recurring financial charges | 65 | €7,314 | €8,103 | +€789 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,461 | €26,802 | +€38,263 | |
| Profit (loss) for the period | 9904 | -€11,461 | €26,802 | +€38,263 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,461 | €26,802 | +€38,263 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.