SJ Consultancy & Engineering: 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.
SJ Consultancy & Engineering
Largest movements
- Current investments +€41,527
new in 2025: €41,527
- Cash -€28,707
down €28,707 (-61.2%), from €46,914 to €18,207
mainly Contributions, distributions and other (-€88,235) and Current investments (-€41,527)
- Receivables within one year -€3,923
down €3,923 (-13.0%), from €30,244 to €26,321
of which Trade receivables: -€3,923
- Tangible fixed assets +€2,563
up €2,563 (+16.0%), from €16,014 to €18,577
- Other debts +€53,382
up €53,382 (+394.3%), from €13,540 to €66,922
- Reserves -€52,328
down €52,328 (-85.6%), from €61,103 to €8,775
- Tax, wage and social debts +€5,906
up €5,906 (+98.1%), from €6,023 to €11,928
- Trade debts +€5,232
up €5,232 (+78.9%), from €6,626 to €11,858
- Gross operating margin -€15,372
down €15,372 (-20.6%), from €74,467 to €59,095
- Taxes +€2,166
up €2,166 (+12.7%), from €17,016 to €19,182
- Financial income -€1,339
down €1,339 (-60.7%), from €2,205 to €866
of which Non-recurring financial income: -€2,000
- Financial charges -€1,214
down €1,214 (-47.7%), from €2,542 to €1,328
of which Financial charges: -€1,117
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 | €98,792 | €111,306 | +€12,514 | +12.7% |
| Fixed assets | 21/28 | €16,014 | €18,577 | +€2,563 | +16.0% |
| Tangible fixed assets | 22/27 | €16,014 | €18,577 | +€2,563 | +16.0% |
| Plant, machinery and equipment | 23 | €16,014 | €18,577 | +€2,563 | +16.0% |
| Current assets | 29/58 | €82,778 | €92,729 | +€9,951 | +12.0% |
| Amounts receivable within one year | 40/41 | €30,244 | €26,321 | -€3,923 | -13.0% |
| Trade receivables | 40 | €29,260 | €25,337 | -€3,923 | -13.4% |
| Other amounts receivable | 41 | €984 | €984 | = | 0.0% |
| Current investments | 50/53 | - | €41,527 | +€41,527 | |
| Cash at bank and in hand | 54/58 | €46,914 | €18,207 | -€28,707 | -61.2% |
| Deferred charges and accrued income | 490/1 | €5,620 | €6,675 | +€1,054 | +18.8% |
| Total equity and liabilities | 10/49 | €98,792 | €111,306 | +€12,514 | +12.7% |
| Equity | 10/15 | €71,103 | €18,775 | -€52,328 | -73.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €61,103 | €8,775 | -€52,328 | -85.6% |
| Distributable reserves | 133 | €61,103 | €8,775 | -€52,328 | -85.6% |
| Amounts payable | 17/49 | €27,689 | €92,531 | +€64,842 | +234.2% |
| Amounts payable within one year | 42/48 | €26,189 | €90,709 | +€64,520 | +246.4% |
| Trade debts | 44 | €6,626 | €11,858 | +€5,232 | +78.9% |
| Suppliers | 440/4 | €6,626 | €11,858 | +€5,232 | +78.9% |
| Taxes, remuneration and social security | 45 | €6,023 | €11,928 | +€5,906 | +98.1% |
| Taxes | 450/3 | €6,023 | €11,928 | +€5,906 | +98.1% |
| Other amounts payable | 47/48 | €13,540 | €66,922 | +€53,382 | +394.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,822 | +€322 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €2,549 | +€599 | +30.7% |
| Other operating charges | 640/8 | €949 | €994 | +€45 | +4.8% |
| Gross operating margin | 9900 | €74,467 | €59,095 | -€15,372 | -20.6% |
| Operating profit (loss) | 9901 | €71,568 | €55,552 | -€16,017 | -22.4% |
| Financial income | 75/76B | €2,205 | €866 | -€1,339 | -60.7% |
| Recurring financial income | 75 | €205 | €866 | +€661 | +323.3% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €2,542 | €1,328 | -€1,214 | -47.7% |
| Recurring financial charges | 65 | €2,446 | €1,328 | -€1,117 | -45.7% |
| Non-recurring financial charges | 66B | €97 | - | -€97 | |
| Profit (loss) for the period before taxes | 9903 | €71,231 | €55,089 | -€16,141 | -22.7% |
| Income taxes | 67/77 | €17,016 | €19,182 | +€2,166 | +12.7% |
| Profit (loss) for the period | 9904 | €54,215 | €35,907 | -€18,308 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,215 | €35,907 | -€18,308 | -33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.