SASJA VZW: 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.
SASJA VZW
Largest movements
- Cash -€15,054
down €15,054 (-75.5%), from €19,946 to €4,891
mainly Net result for the year (-€15,773) and Receivables within one year (-€10,137)
- Receivables within one year +€10,137
up €10,137 (+67.7%), from €14,975 to €25,113
of which Trade receivables: +€9,098
- Profit (loss) carried forward -€15,773
down €15,773 (-98.8%), from €15,972 to €199
- Accrued charges and deferred income +€8,499
up €8,499 (+71.7%), from €11,850 to €20,349
- Tax, wage and social debts +€3,553
up €3,553 (+769%), from €462 to €4,015
of which Taxes: +€3,553
- Trade debts -€1,121
down €1,121 (-13.4%), from €8,360 to €7,238
- Gross operating margin -€24,805
down €24,805, from €9,541 to -€15,264
- Other operating charges -€738
down €738 (-100%), from €738 to €0
- Financial charges -€244
down €244 (-30.4%), from €802 to €559
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 | €36,643 | €31,801 | -€4,842 | -13.2% |
| Fixed assets | 21/28 | €1,722 | €1,797 | +€75 | +4.4% |
| Financial fixed assets | 28 | €1,722 | €1,797 | +€75 | +4.4% |
| Current assets | 29/58 | €34,921 | €30,004 | -€4,917 | -14.1% |
| Amounts receivable within one year | 40/41 | €14,975 | €25,113 | +€10,137 | +67.7% |
| Trade receivables | 40 | €14,975 | €24,073 | +€9,098 | +60.8% |
| Other amounts receivable | 41 | €0 | €1,039 | +€1,039 | |
| Cash at bank and in hand | 54/58 | €19,946 | €4,891 | -€15,054 | -75.5% |
| Total equity and liabilities | 10/49 | €36,643 | €31,801 | -€4,842 | -13.2% |
| Equity | 10/15 | €15,972 | €199 | -€15,773 | -98.8% |
| Profit (loss) carried forward | 14 | €15,972 | €199 | -€15,773 | -98.8% |
| Amounts payable | 17/49 | €20,671 | €31,602 | +€10,931 | +52.9% |
| Amounts payable within one year | 42/48 | €8,821 | €11,253 | +€2,432 | +27.6% |
| Trade debts | 44 | €8,360 | €7,238 | -€1,121 | -13.4% |
| Suppliers | 440/4 | €8,360 | €7,238 | -€1,121 | -13.4% |
| Taxes, remuneration and social security | 45 | €462 | €4,015 | +€3,553 | +769% |
| Taxes | 450/3 | €462 | €4,015 | +€3,553 | +769% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €11,850 | €20,349 | +€8,499 | +71.7% |
| Non-recurring operating income | 76A | €2,623 | €303 | -€2,320 | -88.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €738 | €0 | -€738 | -100% |
| Gross operating margin | 9900 | €9,541 | -€15,264 | -€24,805 | |
| Operating profit (loss) | 9901 | €8,803 | -€15,264 | -€24,067 | |
| Financial income | 75/76B | €16 | €50 | +€34 | +205% |
| Recurring financial income | 75 | €16 | €50 | +€34 | +205% |
| Financial charges | 65/66B | €802 | €559 | -€244 | -30.4% |
| Recurring financial charges | 65 | €802 | €559 | -€244 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €8,017 | -€15,773 | -€23,790 | |
| Profit (loss) for the period | 9904 | €8,017 | -€15,773 | -€23,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,017 | -€15,773 | -€23,790 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.