SJ GESTION: 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 GESTION
Largest movements
- Receivables within one year -€37,674
down €37,674 (-20.5%), from €184,121 to €146,447
of which Trade receivables: -€36,674
- Cash +€18,081
up €18,081 (+30.4%), from €59,469 to €77,550
mainly Other debts (+€71,670) and Net result for the year (+€68,953)
- Profit (loss) carried forward -€90,047
down €90,047 (-56.6%), from €159,022 to €68,975
- Other debts +€71,670
up €71,670 (+90.9%), from €78,872 to €150,542
- Gross operating margin -€77,690
down €77,690 (-46.5%), from €166,989 to €89,298
- Taxes -€19,103
down €19,103 (-52.2%), from €36,598 to €17,495
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 | €266,292 | €248,904 | -€17,388 | -6.5% |
| Fixed assets | 21/28 | €22,701 | €24,218 | +€1,517 | +6.7% |
| Tangible fixed assets | 22/27 | €22,701 | €24,218 | +€1,517 | +6.7% |
| Other tangible fixed assets | 26 | €22,701 | €24,218 | +€1,517 | +6.7% |
| Current assets | 29/58 | €243,590 | €224,685 | -€18,905 | -7.8% |
| Amounts receivable within one year | 40/41 | €184,121 | €146,447 | -€37,674 | -20.5% |
| Trade receivables | 40 | €180,621 | €143,947 | -€36,674 | -20.3% |
| Other amounts receivable | 41 | €3,500 | €2,500 | -€1,000 | -28.6% |
| Cash at bank and in hand | 54/58 | €59,469 | €77,550 | +€18,081 | +30.4% |
| Deferred charges and accrued income | 490/1 | - | €689 | +€689 | |
| Total equity and liabilities | 10/49 | €266,292 | €248,904 | -€17,388 | -6.5% |
| Equity | 10/15 | €179,482 | €89,435 | -€90,047 | -50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,022 | €68,975 | -€90,047 | -56.6% |
| Amounts payable | 17/49 | €86,809 | €159,469 | +€72,660 | +83.7% |
| Amounts payable within one year | 42/48 | €86,809 | €159,469 | +€72,660 | +83.7% |
| Trade debts | 44 | €1,710 | €2,866 | +€1,156 | +67.6% |
| Suppliers | 440/4 | €1,710 | €2,866 | +€1,156 | +67.6% |
| Taxes, remuneration and social security | 45 | €6,227 | €6,061 | -€166 | -2.7% |
| Taxes | 450/3 | €6,227 | €6,061 | -€166 | -2.7% |
| Other amounts payable | 47/48 | €78,872 | €150,542 | +€71,670 | +90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448 | €2,591 | +€143 | +5.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €166,989 | €89,298 | -€77,690 | -46.5% |
| Operating profit (loss) | 9901 | €164,156 | €86,320 | -€77,836 | -47.4% |
| Financial income | 75/76B | €130 | €418 | +€288 | +221% |
| Recurring financial income | 75 | €130 | €418 | +€288 | +221% |
| Financial charges | 65/66B | €197 | €290 | +€94 | +47.5% |
| Recurring financial charges | 65 | €197 | €290 | +€94 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €164,089 | €86,448 | -€77,642 | -47.3% |
| Income taxes | 67/77 | €36,598 | €17,495 | -€19,103 | -52.2% |
| Profit (loss) for the period | 9904 | €127,492 | €68,953 | -€58,539 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €127,492 | €68,953 | -€58,539 | -45.9% |
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.