Sanjoya: 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.
Sanjoya
Largest movements
- Stocks and contracts +€7,905
up €7,905 (+5.2%), from €151,052 to €158,956
- Cash -€4,625
down €4,625 (-15.8%), from €29,339 to €24,714
mainly Trade debts (-€18,070) and Stocks and contracts (-€7,905)
- Tangible fixed assets -€4,389
down €4,389 (-25.2%), from €17,385 to €12,997
of which Plant, machinery and equipment: -€3,103
- Deferred charges and accrued income -€2,626
down €2,626 (-53.1%), from €4,949 to €2,324
- Receivables within one year +€2,553
up €2,553 (+6.3%), from €40,708 to €43,261
of which Trade receivables: +€7,553
- Trade debts -€18,070
down €18,070 (-62.9%), from €28,745 to €10,675
- Other debts +€12,091
up €12,091 (+24.9%), from €48,610 to €60,702
- Reserves +€5,799
up €5,799 (+11.5%), from €50,365 to €56,164
- Current portion of long-term debt -€5,368
down €5,368 (-100.0%), from €5,368 to €0
- Advances received +€2,965
new in 2024: €2,965
- Gross operating margin -€24,190
down €24,190 (-53.6%), from €45,154 to €20,963
- Taxes -€7,540
down €7,540 (-68.6%), from €10,996 to €3,456
- Financial charges -€973
down €973 (-19.8%), from €4,926 to €3,952
- Financial income -€579
down €579 (-59.5%), from €973 to €394
- Other operating charges +€526
up €526 (+28.0%), from €1,878 to €2,405
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
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 | €244,924 | €243,742 | -€1,182 | -0.5% |
| Fixed assets | 21/28 | €18,876 | €14,487 | -€4,389 | -23.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €17,385 | €12,997 | -€4,389 | -25.2% |
| Land and buildings | 22 | €3,144 | €2,358 | -€786 | -25.0% |
| Plant, machinery and equipment | 23 | €12,741 | €9,639 | -€3,103 | -24.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,500 | €1,000 | -€500 | -33.3% |
| Financial fixed assets | 28 | €1,491 | €1,491 | = | 0.0% |
| Current assets | 29/58 | €226,048 | €229,255 | +€3,206 | +1.4% |
| Stocks and contracts in progress | 3 | €151,052 | €158,956 | +€7,905 | +5.2% |
| Stocks | 30/36 | €151,052 | €158,956 | +€7,905 | +5.2% |
| Amounts receivable within one year | 40/41 | €40,708 | €43,261 | +€2,553 | +6.3% |
| Trade receivables | 40 | €35,708 | €43,261 | +€7,553 | +21.2% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,339 | €24,714 | -€4,625 | -15.8% |
| Deferred charges and accrued income | 490/1 | €4,949 | €2,324 | -€2,626 | -53.1% |
| Total equity and liabilities | 10/49 | €244,924 | €243,742 | -€1,182 | -0.5% |
| Equity | 10/15 | €148,915 | €154,714 | +€5,799 | +3.9% |
| Contributions | 10/11 | €98,550 | €98,550 | = | 0.0% |
| Reserves | 13 | €50,365 | €56,164 | +€5,799 | +11.5% |
| Distributable reserves | 133 | €50,365 | €56,164 | +€5,799 | +11.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €96,010 | €89,028 | -€6,982 | -7.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €96,010 | €89,028 | -€6,982 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €5,368 | €0 | -€5,368 | -100.0% |
| Trade debts | 44 | €28,745 | €10,675 | -€18,070 | -62.9% |
| Suppliers | 440/4 | €28,745 | €10,675 | -€18,070 | -62.9% |
| Advances received on contracts in progress | 46 | - | €2,965 | +€2,965 | |
| Taxes, remuneration and social security | 45 | €13,286 | €14,687 | +€1,401 | +10.5% |
| Taxes | 450/3 | €13,286 | €14,687 | +€1,401 | +10.5% |
| Other amounts payable | 47/48 | €48,610 | €60,702 | +€12,091 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,863 | €5,745 | -€118 | -2.0% |
| Other operating charges | 640/8 | €1,878 | €2,405 | +€526 | +28.0% |
| Gross operating margin | 9900 | €45,154 | €20,963 | -€24,190 | -53.6% |
| Operating profit (loss) | 9901 | €37,413 | €12,814 | -€24,599 | -65.7% |
| Financial income | 75/76B | €973 | €394 | -€579 | -59.5% |
| Recurring financial income | 75 | €973 | €394 | -€579 | -59.5% |
| Financial charges | 65/66B | €4,926 | €3,952 | -€973 | -19.8% |
| Recurring financial charges | 65 | €4,926 | €3,952 | -€973 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €33,460 | €9,255 | -€24,205 | -72.3% |
| Income taxes | 67/77 | €10,996 | €3,456 | -€7,540 | -68.6% |
| Profit (loss) for the period | 9904 | €22,464 | €5,799 | -€16,665 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,464 | €5,799 | -€16,665 | -74.2% |
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.