SJ-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.
SJ-Consult
Largest movements
- Receivables within one year +€16,082
up €16,082 (+401%), from €4,006 to €20,088
of which Trade receivables: +€16,282
- Deferred charges and accrued income -€9,579
down €9,579 (-77.8%), from €12,305 to €2,727
- Tangible fixed assets -€8,084
down €8,084 (-45.3%), from €17,854 to €9,771
of which Furniture and vehicles: -€5,109
- Cash +€4,515
up €4,515 (+71.5%), from €6,311 to €10,826
mainly Net result for the year (+€18,899) and Deferred charges and accrued income (+€9,579)
- Stocks and contracts -€800
down €800 (-13.8%), from €5,800 to €5,000
- Profit (loss) carried forward +€13,041
no longer reported in 2025 (was -€13,041)
- Reserves +€5,858
new in 2025: €5,858
- Trade debts -€5,107
down €5,107 (-30.2%), from €16,932 to €11,826
- Advances received -€4,240
no longer reported in 2025 (was €4,240)
- Debts after one year -€3,683
no longer reported in 2025 (was €3,683)
- Gross operating margin +€56,475
up €56,475, from -€21,179 to €35,297
- Write-downs +€2,752
new in 2025: €2,752
- Financial charges -€357
down €357 (-8.3%), from €4,319 to €3,962
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 | €47,526 | €49,661 | +€2,135 | +4.5% |
| Fixed assets | 21/28 | €19,104 | €11,021 | -€8,084 | -42.3% |
| Tangible fixed assets | 22/27 | €17,854 | €9,771 | -€8,084 | -45.3% |
| Plant, machinery and equipment | 23 | €10,978 | €8,003 | -€2,975 | -27.1% |
| Furniture and vehicles | 24 | €6,877 | €1,768 | -€5,109 | -74.3% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €28,422 | €38,640 | +€10,219 | +36.0% |
| Stocks and contracts in progress | 3 | €5,800 | €5,000 | -€800 | -13.8% |
| Stocks | 30/36 | €5,800 | €5,000 | -€800 | -13.8% |
| Amounts receivable within one year | 40/41 | €4,006 | €20,088 | +€16,082 | +401% |
| Trade receivables | 40 | €2,642 | €18,924 | +€16,282 | +616% |
| Other amounts receivable | 41 | €1,364 | €1,165 | -€199 | -14.6% |
| Cash at bank and in hand | 54/58 | €6,311 | €10,826 | +€4,515 | +71.5% |
| Deferred charges and accrued income | 490/1 | €12,305 | €2,727 | -€9,579 | -77.8% |
| Total equity and liabilities | 10/49 | €47,526 | €49,661 | +€2,135 | +4.5% |
| Equity | 10/15 | -€9,041 | €9,858 | +€18,899 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €5,858 | +€5,858 | |
| Distributable reserves | 133 | - | €5,858 | +€5,858 | |
| Profit (loss) carried forward | 14 | -€13,041 | - | +€13,041 | |
| Amounts payable | 17/49 | €56,567 | €39,803 | -€16,764 | -29.6% |
| Amounts payable after more than one year | 17 | €3,683 | - | -€3,683 | |
| Trade debts | 175 | €3,683 | - | -€3,683 | |
| Amounts payable within one year | 42/48 | €52,039 | €39,803 | -€12,236 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €4,011 | €4,017 | +€6 | +0.2% |
| Trade debts | 44 | €16,932 | €11,826 | -€5,107 | -30.2% |
| Suppliers | 440/4 | €16,932 | €11,826 | -€5,107 | -30.2% |
| Advances received on contracts in progress | 46 | €4,240 | - | -€4,240 | |
| Taxes, remuneration and social security | 45 | €2,680 | €1,493 | -€1,187 | -44.3% |
| Taxes | 450/3 | €2,680 | €1,493 | -€1,187 | -44.3% |
| Other amounts payable | 47/48 | €24,176 | €22,467 | -€1,709 | -7.1% |
| Accrued charges and deferred income | 492/3 | €845 | - | -€845 | |
| Non-recurring operating income | 76A | €3,167 | €4,240 | +€1,073 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,643 | €7,468 | -€175 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,752 | +€2,752 | |
| Other operating charges | 640/8 | €1,295 | €1,285 | -€10 | -0.8% |
| Non-recurring operating charges | 66A | - | €616 | +€616 | |
| Gross operating margin | 9900 | -€21,179 | €35,297 | +€56,475 | |
| Operating profit (loss) | 9901 | -€30,116 | €23,177 | +€53,293 | |
| Financial income | 75/76B | €0 | €11 | +€11 | +113,400% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +113,400% |
| Financial charges | 65/66B | €4,319 | €3,962 | -€357 | -8.3% |
| Recurring financial charges | 65 | €4,319 | €3,962 | -€357 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,435 | €19,226 | +€53,661 | |
| Income taxes | 67/77 | €356 | €327 | -€29 | -8.1% |
| Profit (loss) for the period | 9904 | -€34,791 | €18,899 | +€53,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,791 | €18,899 | +€53,690 |
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 16 October 2026 via checked.be.