SCJ: 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.
SCJ
Largest movements
- Tangible fixed assets -€6,766
down €6,766 (-3.4%), from €200,052 to €193,287
- Debts after one year -€12,976
down €12,976 (-9.0%), from €144,238 to €131,262
- Reserves +€6,500
up €6,500 (+28.5%), from €22,803 to €29,303
of which Distributable reserves: +€6,500
- Financial charges -€205
down €205 (-11.5%), from €1,785 to €1,580
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.
Cash bridge derived
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 | €207,663 | €198,878 | -€8,785 | -4.2% |
| Fixed assets | 21/28 | €200,052 | €193,287 | -€6,766 | -3.4% |
| Tangible fixed assets | 22/27 | €200,052 | €193,287 | -€6,766 | -3.4% |
| Land and buildings | 22 | €200,052 | €193,287 | -€6,766 | -3.4% |
| Current assets | 29/58 | €7,610 | €5,591 | -€2,020 | -26.5% |
| Amounts receivable within one year | 40/41 | €4,628 | €3,461 | -€1,167 | -25.2% |
| Trade receivables | 40 | €3,461 | €3,461 | = | 0.0% |
| Other amounts receivable | 41 | €1,167 | €0 | -€1,167 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,983 | €2,130 | -€852 | -28.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €207,663 | €198,878 | -€8,785 | -4.2% |
| Equity | 10/15 | €42,369 | €49,005 | +€6,636 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,803 | €29,303 | +€6,500 | +28.5% |
| Non-distributable reserves | 130/1 | €803 | €803 | = | 0.0% |
| Reserves not available under the articles | 1311 | €803 | €803 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €28,500 | +€6,500 | +29.5% |
| Profit (loss) carried forward | 14 | €13,366 | €13,502 | +€136 | +1.0% |
| Amounts payable | 17/49 | €165,293 | €149,872 | -€15,421 | -9.3% |
| Amounts payable after more than one year | 17 | €144,238 | €131,262 | -€12,976 | -9.0% |
| Financial debts | 170/4 | €144,238 | €131,262 | -€12,976 | -9.0% |
| Amounts payable within one year | 42/48 | €21,055 | €18,610 | -€2,445 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €12,845 | €12,976 | +€131 | +1.0% |
| Trade debts | 44 | €5,116 | €4,553 | -€562 | -11.0% |
| Suppliers | 440/4 | €5,116 | €4,553 | -€562 | -11.0% |
| Taxes, remuneration and social security | 45 | €3,094 | €1,081 | -€2,014 | -65.1% |
| Taxes | 450/3 | €3,094 | €1,081 | -€2,014 | -65.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,766 | €6,766 | = | 0.0% |
| Other operating charges | 640/8 | €1,648 | €1,620 | -€28 | -1.7% |
| Gross operating margin | 9900 | €19,545 | €19,682 | +€137 | +0.7% |
| Operating profit (loss) | 9901 | €11,131 | €11,296 | +€165 | +1.5% |
| Financial charges | 65/66B | €1,785 | €1,580 | -€205 | -11.5% |
| Recurring financial charges | 65 | €1,785 | €1,580 | -€205 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €9,347 | €9,717 | +€370 | +4.0% |
| Income taxes | 67/77 | €3,094 | €3,081 | -€14 | -0.4% |
| Profit (loss) for the period | 9904 | €6,252 | €6,636 | +€384 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,252 | €6,636 | +€384 | +6.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.