SJ Consultancy: 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 Consultancy
Largest movements
- Cash -€12,713
down €12,713 (-44.4%), from €28,663 to €15,950
mainly Investment in fixed assets (net) (-€6,115) and Receivables within one year (-€5,464)
- Receivables within one year +€5,464
up €5,464 (+98.9%), from €5,525 to €10,988
of which Trade receivables: +€5,787
- Tangible fixed assets +€5,361
up €5,361 (+556%), from €964 to €6,326
- Profit (loss) carried forward -€2,134
down €2,134 (-17.2%), from -€12,382 to -€14,517
- Trade debts +€1,069
up €1,069 (+203%), from €527 to €1,596
- Other debts -€957
no longer reported in 2025 (was €957)
- Gross operating margin +€10,660
up €10,660 (+91.8%), from -€11,613 to -€953
- Taxes +€508
up €508 (+713%), from €71 to €580
- Financial income +€185
up €185, from €0 to €185
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 | €37,230 | €35,489 | -€1,742 | -4.7% |
| Fixed assets | 21/28 | €964 | €6,326 | +€5,361 | +556% |
| Tangible fixed assets | 22/27 | €964 | €6,326 | +€5,361 | +556% |
| Furniture and vehicles | 24 | €964 | €6,326 | +€5,361 | +556% |
| Current assets | 29/58 | €36,266 | €29,163 | -€7,103 | -19.6% |
| Amounts receivable within one year | 40/41 | €5,525 | €10,988 | +€5,464 | +98.9% |
| Trade receivables | 40 | €1,473 | €7,260 | +€5,787 | +393% |
| Other amounts receivable | 41 | €4,052 | €3,728 | -€323 | -8.0% |
| Cash at bank and in hand | 54/58 | €28,663 | €15,950 | -€12,713 | -44.4% |
| Deferred charges and accrued income | 490/1 | €2,078 | €2,224 | +€146 | +7.0% |
| Total equity and liabilities | 10/49 | €37,230 | €35,489 | -€1,742 | -4.7% |
| Equity | 10/15 | €35,473 | €33,339 | -€2,134 | -6.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €43,856 | €43,856 | = | 0.0% |
| Distributable reserves | 133 | €43,856 | €43,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,382 | -€14,517 | -€2,134 | -17.2% |
| Amounts payable | 17/49 | €1,757 | €2,149 | +€392 | +22.3% |
| Amounts payable within one year | 42/48 | €1,757 | €2,149 | +€392 | +22.3% |
| Trade debts | 44 | €527 | €1,596 | +€1,069 | +203% |
| Suppliers | 440/4 | €527 | €1,596 | +€1,069 | +203% |
| Taxes, remuneration and social security | 45 | €273 | €553 | +€280 | +103% |
| Taxes | 450/3 | €273 | €553 | +€280 | +103% |
| Other amounts payable | 47/48 | €957 | - | -€957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €753 | +€94 | +14.2% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€11,613 | -€953 | +€10,660 | +91.8% |
| Operating profit (loss) | 9901 | -€12,272 | -€1,706 | +€10,566 | +86.1% |
| Financial income | 75/76B | €0 | €185 | +€185 | |
| Recurring financial income | 75 | €0 | €185 | +€185 | |
| Financial charges | 65/66B | €39 | €34 | -€6 | -14.1% |
| Recurring financial charges | 65 | €39 | €34 | -€6 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,311 | -€1,555 | +€10,756 | +87.4% |
| Income taxes | 67/77 | €71 | €580 | +€508 | +713% |
| Profit (loss) for the period | 9904 | -€12,382 | -€2,134 | +€10,248 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,382 | -€2,134 | +€10,248 | +82.8% |
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 19 October 2026 via checked.be.