SCJ² CONSULT: 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.
SCJ² CONSULT
Largest movements
- Receivables within one year -€1,131
down €1,131 (-50.7%), from €2,230 to €1,099
of which Trade receivables: -€1,736
- Cash +€73
up €73 (+304%), from €24 to €97
mainly Net result for the year (+€22,095) and Tax, wage and social debts (+€9,200)
- Other debts -€41,488
down €41,488 (-43.5%), from €95,483 to €53,995
- Profit (loss) carried forward +€22,095
up €22,095 (+19.4%), from -€113,689 to -€91,594
- Tax, wage and social debts +€9,200
new in 2025: €9,200
- Trade debts +€9,135
new in 2025: €9,135
- Turnover +€27,195
up €27,195 (+152%), from €17,850 to €45,045
- Gross operating margin +€25,906
up €25,906 (+357%), from €7,256 to €33,162
- Taxes +€8,524
up €8,524 (+387%), from €2,200 to €10,724
- Purchases and services +€1,289
up €1,289 (+12.2%), from €10,594 to €11,883
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 | €2,254 | €1,196 | -€1,058 | -46.9% |
| Current assets | 29/58 | €2,254 | €1,196 | -€1,058 | -46.9% |
| Amounts receivable within one year | 40/41 | €2,230 | €1,099 | -€1,131 | -50.7% |
| Trade receivables | 40 | €2,230 | €494 | -€1,736 | -77.8% |
| Other amounts receivable | 41 | - | €605 | +€605 | |
| Cash at bank and in hand | 54/58 | €24 | €97 | +€73 | +304% |
| Total equity and liabilities | 10/49 | €2,254 | €1,196 | -€1,058 | -46.9% |
| Equity | 10/15 | -€93,229 | -€71,134 | +€22,095 | +23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,689 | -€91,594 | +€22,095 | +19.4% |
| Amounts payable | 17/49 | €95,483 | €72,330 | -€23,153 | -24.2% |
| Amounts payable within one year | 42/48 | €95,483 | €72,330 | -€23,153 | -24.2% |
| Trade debts | 44 | - | €9,135 | +€9,135 | |
| Suppliers | 440/4 | - | €9,135 | +€9,135 | |
| Taxes, remuneration and social security | 45 | - | €9,200 | +€9,200 | |
| Taxes | 450/3 | - | €9,200 | +€9,200 | |
| Other amounts payable | 47/48 | €95,483 | €53,995 | -€41,488 | -43.5% |
| Turnover | 70 | €17,850 | €45,045 | +€27,195 | +152% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,594 | €11,883 | +€1,289 | +12.2% |
| Gross operating margin | 9900 | €7,256 | €33,162 | +€25,906 | +357% |
| Operating profit (loss) | 9901 | €7,256 | €33,162 | +€25,906 | +357% |
| Financial charges | 65/66B | €24 | €343 | +€319 | +1,329% |
| Recurring financial charges | 65 | €24 | €343 | +€319 | +1,329% |
| Profit (loss) for the period before taxes | 9903 | €7,232 | €32,819 | +€25,587 | +354% |
| Income taxes | 67/77 | €2,200 | €10,724 | +€8,524 | +387% |
| Profit (loss) for the period | 9904 | €5,032 | €22,095 | +€17,063 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €5,032 | €22,095 | +€17,063 | +339% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.