Sint-Jans 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.
Sint-Jans Consult
Largest movements
- Cash +€88,229
up €88,229 (+294%), from €30,044 to €118,273
mainly Net result for the year (+€106,756) and Tax, wage and social debts (+€25,634)
- Receivables within one year +€47,814
up €47,814 (+18.2%), from €262,032 to €309,847
of which Other amounts receivable: +€25,697
- Tangible fixed assets -€8,872
down €8,872 (-23.0%), from €38,495 to €29,623
of which Furniture and vehicles: -€8,236
- Reserves +€106,000
up €106,000 (+34.2%), from €310,355 to €416,355
- Tax, wage and social debts +€25,634
up €25,634 (+304%), from €8,436 to €34,069
of which Taxes: +€25,634
- Gross operating margin +€116,923
up €116,923 (+302%), from €38,692 to €155,615
- Taxes +€37,024
up €37,024 (+235%), from €15,745 to €52,769
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 | €330,750 | €458,701 | +€127,951 | +38.7% |
| Fixed assets | 21/28 | €38,495 | €29,623 | -€8,872 | -23.0% |
| Tangible fixed assets | 22/27 | €38,495 | €29,623 | -€8,872 | -23.0% |
| Furniture and vehicles | 24 | €34,408 | €26,171 | -€8,236 | -23.9% |
| Other tangible fixed assets | 26 | €4,087 | €3,451 | -€636 | -15.6% |
| Current assets | 29/58 | €292,255 | €429,079 | +€136,823 | +46.8% |
| Amounts receivable within one year | 40/41 | €262,032 | €309,847 | +€47,814 | +18.2% |
| Trade receivables | 40 | €16,329 | €38,446 | +€22,117 | +135% |
| Other amounts receivable | 41 | €245,703 | €271,400 | +€25,697 | +10.5% |
| Cash at bank and in hand | 54/58 | €30,044 | €118,273 | +€88,229 | +294% |
| Deferred charges and accrued income | 490/1 | €179 | €959 | +€780 | +435% |
| Total equity and liabilities | 10/49 | €330,750 | €458,701 | +€127,951 | +38.7% |
| Equity | 10/15 | €317,574 | €424,330 | +€106,756 | +33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €310,355 | €416,355 | +€106,000 | +34.2% |
| Distributable reserves | 133 | €310,355 | €416,355 | +€106,000 | +34.2% |
| Profit (loss) carried forward | 14 | €1,019 | €1,775 | +€756 | +74.2% |
| Amounts payable | 17/49 | €13,176 | €34,372 | +€21,196 | +161% |
| Amounts payable within one year | 42/48 | €13,176 | €34,372 | +€21,196 | +161% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,740 | €303 | -€4,438 | -93.6% |
| Suppliers | 440/4 | €4,740 | €303 | -€4,438 | -93.6% |
| Taxes, remuneration and social security | 45 | €8,436 | €34,069 | +€25,634 | +304% |
| Taxes | 450/3 | €8,436 | €34,069 | +€25,634 | +304% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,669 | €8,872 | +€1,203 | +15.7% |
| Other operating charges | 640/8 | €378 | €1,038 | +€660 | +175% |
| Gross operating margin | 9900 | €38,692 | €155,615 | +€116,923 | +302% |
| Operating profit (loss) | 9901 | €30,645 | €145,705 | +€115,060 | +375% |
| Financial income | 75/76B | €14,728 | €14,106 | -€622 | -4.2% |
| Recurring financial income | 75 | €14,728 | €14,106 | -€622 | -4.2% |
| Financial charges | 65/66B | €222 | €286 | +€63 | +28.4% |
| Recurring financial charges | 65 | €222 | €286 | +€63 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €45,150 | €159,525 | +€114,375 | +253% |
| Income taxes | 67/77 | €15,745 | €52,769 | +€37,024 | +235% |
| Profit (loss) for the period | 9904 | €29,405 | €106,756 | +€77,350 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €29,405 | €106,756 | +€77,350 | +263% |
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 25 October 2026 via checked.be.