SBJ HOME: 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.
SBJ HOME
Largest movements
- Cash -€8,712
down €8,712 (-33.3%), from €26,147 to €17,435
mainly Tax, wage and social debts (-€9,920) and Investment in fixed assets (net) (-€5,646)
- Current investments +€4,378
new in 2025: €4,378
- Tangible fixed assets +€3,960
up €3,960 (+151%), from €2,627 to €6,587
of which Other tangible fixed assets: +€4,754
- Receivables within one year +€2,031
up €2,031 (+4.8%), from €42,323 to €44,353
- Profit (loss) carried forward +€11,414
up €11,414 (+23.0%), from €49,711 to €61,126
- Tax, wage and social debts -€9,920
down €9,920 (-70.4%), from €14,088 to €4,168
of which Taxes: -€9,120
- Trade debts +€944
up €944 (+133%), from €711 to €1,656
- Gross operating margin +€6,224
up €6,224 (+49.4%), from €12,600 to €18,823
- Taxes -€3,940
down €3,940 (-49.2%), from €8,013 to €4,073
- Financial charges +€2,052
up €2,052 (+133%), from €1,547 to €3,599
- Depreciation +€871
up €871 (+107%), from €816 to €1,686
- Financial income -€228
down €228 (-8.7%), from €2,633 to €2,405
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 | €71,648 | €73,492 | +€1,844 | +2.6% |
| Fixed assets | 21/28 | €2,627 | €6,587 | +€3,960 | +151% |
| Tangible fixed assets | 22/27 | €2,627 | €6,587 | +€3,960 | +151% |
| Furniture and vehicles | 24 | €2,627 | €1,833 | -€794 | -30.2% |
| Other tangible fixed assets | 26 | - | €4,754 | +€4,754 | |
| Current assets | 29/58 | €69,021 | €66,905 | -€2,115 | -3.1% |
| Amounts receivable within one year | 40/41 | €42,323 | €44,353 | +€2,031 | +4.8% |
| Other amounts receivable | 41 | €42,323 | €44,353 | +€2,031 | +4.8% |
| Current investments | 50/53 | - | €4,378 | +€4,378 | |
| Cash at bank and in hand | 54/58 | €26,147 | €17,435 | -€8,712 | -33.3% |
| Deferred charges and accrued income | 490/1 | €551 | €739 | +€188 | +34.0% |
| Total equity and liabilities | 10/49 | €71,648 | €73,492 | +€1,844 | +2.6% |
| Equity | 10/15 | €54,711 | €66,126 | +€11,414 | +20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,711 | €61,126 | +€11,414 | +23.0% |
| Amounts payable | 17/49 | €16,936 | €7,366 | -€9,570 | -56.5% |
| Amounts payable within one year | 42/48 | €16,346 | €7,366 | -€8,980 | -54.9% |
| Financial debts | 43 | €1,547 | €1,543 | -€5 | -0.3% |
| Credit institutions | 430/8 | €1,547 | €1,543 | -€5 | -0.3% |
| Trade debts | 44 | €711 | €1,656 | +€944 | +133% |
| Suppliers | 440/4 | €711 | €1,656 | +€944 | +133% |
| Taxes, remuneration and social security | 45 | €14,088 | €4,168 | -€9,920 | -70.4% |
| Taxes | 450/3 | €11,288 | €2,168 | -€9,120 | -80.8% |
| Remuneration and social security | 454/9 | €2,800 | €2,000 | -€800 | -28.6% |
| Accrued charges and deferred income | 492/3 | €590 | - | -€590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €1,686 | +€871 | +107% |
| Other operating charges | 640/8 | €387 | €455 | +€67 | +17.4% |
| Gross operating margin | 9900 | €12,600 | €18,823 | +€6,224 | +49.4% |
| Operating profit (loss) | 9901 | €11,397 | €16,682 | +€5,286 | +46.4% |
| Financial income | 75/76B | €2,633 | €2,405 | -€228 | -8.7% |
| Recurring financial income | 75 | €2,633 | €2,405 | -€228 | -8.7% |
| Financial charges | 65/66B | €1,547 | €3,599 | +€2,052 | +133% |
| Recurring financial charges | 65 | €1,547 | €3,599 | +€2,052 | +133% |
| Profit (loss) for the period before taxes | 9903 | €12,483 | €15,488 | +€3,005 | +24.1% |
| Income taxes | 67/77 | €8,013 | €4,073 | -€3,940 | -49.2% |
| Profit (loss) for the period | 9904 | €4,470 | €11,414 | +€6,945 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €4,470 | €11,414 | +€6,945 | +155% |
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 15 October 2026 via checked.be.