SJ CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€12,597
up €12,597 (+78.5%), from €16,051 to €28,648
of which Trade receivables: +€12,827
- Tangible fixed assets +€5,597
up €5,597 (+109%), from €5,131 to €10,728
of which Furniture and vehicles: +€5,659
- Cash +€2,818
up €2,818 (+6.4%), from €44,287 to €47,105
mainly Net result for the year (+€20,858) and Depreciation (+€3,121)
- Deferred charges and accrued income +€933
up €933 (+26.2%), from €3,559 to €4,493
- Reserves +€20,858
up €20,858 (+45.8%), from €45,576 to €66,434
- Other debts +€1,899
up €1,899 (+507%), from €375 to €2,274
- Gross operating margin +€6,986
up €6,986 (+23.8%), from €29,292 to €36,278
- Taxes +€1,543
up €1,543 (+23.3%), from €6,608 to €8,151
- Depreciation +€1,008
up €1,008 (+47.7%), from €2,113 to €3,121
- Financial charges -€451
down €451 (-12.2%), from €3,687 to €3,236
- Other operating charges +€366
up €366 (+67.0%), from €546 to €912
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 | €69,028 | €90,974 | +€21,946 | +31.8% |
| Fixed assets | 21/28 | €5,131 | €10,728 | +€5,597 | +109% |
| Tangible fixed assets | 22/27 | €5,131 | €10,728 | +€5,597 | +109% |
| Plant, machinery and equipment | 23 | €1,600 | €2,368 | +€768 | +48.0% |
| Furniture and vehicles | 24 | €611 | €6,270 | +€5,659 | +926% |
| Other tangible fixed assets | 26 | €2,920 | €2,089 | -€830 | -28.4% |
| Current assets | 29/58 | €63,897 | €80,247 | +€16,349 | +25.6% |
| Amounts receivable within one year | 40/41 | €16,051 | €28,648 | +€12,597 | +78.5% |
| Trade receivables | 40 | €15,715 | €28,541 | +€12,827 | +81.6% |
| Other amounts receivable | 41 | €336 | €107 | -€229 | -68.1% |
| Cash at bank and in hand | 54/58 | €44,287 | €47,105 | +€2,818 | +6.4% |
| Deferred charges and accrued income | 490/1 | €3,559 | €4,493 | +€933 | +26.2% |
| Total equity and liabilities | 10/49 | €69,028 | €90,974 | +€21,946 | +31.8% |
| Equity | 10/15 | €46,576 | €67,434 | +€20,858 | +44.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,576 | €66,434 | +€20,858 | +45.8% |
| Distributable reserves | 133 | €45,576 | €66,434 | +€20,858 | +45.8% |
| Amounts payable | 17/49 | €22,453 | €23,541 | +€1,088 | +4.8% |
| Amounts payable within one year | 42/48 | €22,453 | €23,541 | +€1,088 | +4.8% |
| Trade debts | 44 | €4,912 | €4,138 | -€773 | -15.7% |
| Suppliers | 440/4 | €4,912 | €4,138 | -€773 | -15.7% |
| Taxes, remuneration and social security | 45 | €17,166 | €17,129 | -€38 | -0.2% |
| Taxes | 450/3 | €17,166 | €17,129 | -€38 | -0.2% |
| Other amounts payable | 47/48 | €375 | €2,274 | +€1,899 | +507% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,113 | €3,121 | +€1,008 | +47.7% |
| Other operating charges | 640/8 | €546 | €912 | +€366 | +67.0% |
| Gross operating margin | 9900 | €29,292 | €36,278 | +€6,986 | +23.8% |
| Operating profit (loss) | 9901 | €26,633 | €32,245 | +€5,612 | +21.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,500% |
| Financial charges | 65/66B | €3,687 | €3,236 | -€451 | -12.2% |
| Recurring financial charges | 65 | €3,687 | €3,236 | -€451 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €22,945 | €29,009 | +€6,064 | +26.4% |
| Income taxes | 67/77 | €6,608 | €8,151 | +€1,543 | +23.3% |
| Profit (loss) for the period | 9904 | €16,337 | €20,858 | +€4,521 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,337 | €20,858 | +€4,521 | +27.7% |
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 23 October 2026 via checked.be.