SJAMPOO: 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.
SJAMPOO
Largest movements
- Stocks and contracts -€6,078
down €6,078 (-61.3%), from €9,923 to €3,844
- Tangible fixed assets +€5,106
up €5,106 (+25.9%), from €19,744 to €24,850
of which Plant, machinery and equipment: +€5,543
- Cash -€4,838
down €4,838 (-17.3%), from €27,981 to €23,143
mainly Investment in fixed assets (net) (-€10,078) and Other debts (-€6,875)
- Receivables within one year +€2,936
up €2,936 (+2177.2%), from €135 to €3,071
- Deferred charges and accrued income +€685
new in 2025: €685
- Reserves +€7,859
up €7,859 (+159.3%), from €4,932 to €12,791
of which Distributable reserves: +€7,859
- Other debts -€6,875
down €6,875 (-69.0%), from €9,963 to €3,088
- Trade debts -€2,608
down €2,608 (-73.5%), from €3,547 to €939
- Tax, wage and social debts -€2,427
down €2,427 (-11.7%), from €20,821 to €18,394
of which Remuneration and social security: -€8,724
- Short-term financial debts +€1,889
new in 2025: €1,889
- Gross operating margin -€8,132
down €8,132 (-4.4%), from €186,225 to €178,093
- Staff costs -€7,893
down €7,893 (-4.7%), from €168,056 to €160,163
- Taxes +€2,670
up €2,670 (+1321.2%), from €202 to €2,872
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 | €57,882 | €55,693 | -€2,189 | -3.8% |
| Fixed assets | 21/28 | €19,844 | €24,950 | +€5,106 | +25.7% |
| Tangible fixed assets | 22/27 | €19,744 | €24,850 | +€5,106 | +25.9% |
| Land and buildings | 22 | €4,517 | €3,456 | -€1,061 | -23.5% |
| Plant, machinery and equipment | 23 | €679 | €6,223 | +€5,543 | +816.0% |
| Furniture and vehicles | 24 | €796 | €3,444 | +€2,648 | +332.7% |
| Other tangible fixed assets | 26 | €13,752 | €11,728 | -€2,024 | -14.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €38,038 | €30,743 | -€7,295 | -19.2% |
| Stocks and contracts in progress | 3 | €9,923 | €3,844 | -€6,078 | -61.3% |
| Stocks | 30/36 | €9,923 | €3,844 | -€6,078 | -61.3% |
| Amounts receivable within one year | 40/41 | €135 | €3,071 | +€2,936 | +2177.2% |
| Other amounts receivable | 41 | €135 | €3,071 | +€2,936 | +2177.2% |
| Cash at bank and in hand | 54/58 | €27,981 | €23,143 | -€4,838 | -17.3% |
| Deferred charges and accrued income | 490/1 | - | €685 | +€685 | |
| Total equity and liabilities | 10/49 | €57,882 | €55,693 | -€2,189 | -3.8% |
| Equity | 10/15 | €23,551 | €31,383 | +€7,833 | +33.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,932 | €12,791 | +€7,859 | +159.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,073 | €10,932 | +€7,859 | +255.7% |
| Profit (loss) carried forward | 14 | €26 | - | -€26 | |
| Amounts payable | 17/49 | €34,332 | €24,310 | -€10,021 | -29.2% |
| Amounts payable within one year | 42/48 | €34,332 | €24,310 | -€10,021 | -29.2% |
| Financial debts | 43 | - | €1,889 | +€1,889 | |
| Credit institutions | 430/8 | - | €1,889 | +€1,889 | |
| Trade debts | 44 | €3,547 | €939 | -€2,608 | -73.5% |
| Suppliers | 440/4 | €3,547 | €939 | -€2,608 | -73.5% |
| Taxes, remuneration and social security | 45 | €20,821 | €18,394 | -€2,427 | -11.7% |
| Taxes | 450/3 | €7,040 | €13,337 | +€6,297 | +89.4% |
| Remuneration and social security | 454/9 | €13,782 | €5,058 | -€8,724 | -63.3% |
| Other amounts payable | 47/48 | €9,963 | €3,088 | -€6,875 | -69.0% |
| Remuneration, social security and pensions | 62 | €168,056 | €160,163 | -€7,893 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,941 | €4,972 | +€1,031 | +26.2% |
| Other operating charges | 640/8 | €911 | €1,610 | +€700 | +76.8% |
| Gross operating margin | 9900 | €186,225 | €178,093 | -€8,132 | -4.4% |
| Operating profit (loss) | 9901 | €13,317 | €11,348 | -€1,969 | -14.8% |
| Financial income | 75/76B | €28 | €169 | +€141 | +497.2% |
| Recurring financial income | 75 | €28 | €169 | +€141 | +497.2% |
| Financial charges | 65/66B | €457 | €812 | +€356 | +77.9% |
| Recurring financial charges | 65 | €457 | €812 | +€356 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €12,889 | €10,704 | -€2,184 | -16.9% |
| Income taxes | 67/77 | €202 | €2,872 | +€2,670 | +1321.2% |
| Profit (loss) for the period | 9904 | €12,687 | €7,833 | -€4,854 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,687 | €7,833 | -€4,854 | -38.3% |
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 11 October 2026 via checked.be.