SJANS: 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.
SJANS
Largest movements
- Current investments -€60,507
down €60,507 (-100.0%), from €60,507 to €0
- Receivables within one year +€37,805
up €37,805 (+183.6%), from €20,593 to €58,398
of which Trade receivables: +€43,805
- Tangible fixed assets -€11,399
down €11,399 (-57.2%), from €19,937 to €8,538
of which Furniture and vehicles: -€10,867
- Cash -€3,175
down €3,175 (-2.7%), from €115,903 to €112,728
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€37,805)
- Other debts -€25,187
down €25,187 (-20.1%), from €125,187 to €100,000
- Debts after one year -€8,368
down €8,368 (-100.0%), from €8,368 to €0
- Reserves -€4,414
down €4,414 (-10.0%), from €44,234 to €39,820
- Tax, wage and social debts +€2,701
up €2,701 (+32.7%), from €8,252 to €10,953
- Gross operating margin -€2,625
down €2,625 (-1.9%), from €136,538 to €133,913
- Financial income +€2,121
up €2,121 (+804.9%), from €263 to €2,384
- Financial charges +€1,470
up €1,470, from -€1,079 to €391
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,979 | €184,977 | -€37,001 | -16.7% |
| Fixed assets | 21/28 | €19,937 | €8,538 | -€11,399 | -57.2% |
| Tangible fixed assets | 22/27 | €19,937 | €8,538 | -€11,399 | -57.2% |
| Plant, machinery and equipment | 23 | €532 | €0 | -€532 | -100.0% |
| Furniture and vehicles | 24 | €19,405 | €8,538 | -€10,867 | -56.0% |
| Current assets | 29/58 | €202,042 | €176,440 | -€25,602 | -12.7% |
| Amounts receivable within one year | 40/41 | €20,593 | €58,398 | +€37,805 | +183.6% |
| Trade receivables | 40 | €14,593 | €58,398 | +€43,805 | +300.2% |
| Other amounts receivable | 41 | €6,000 | €0 | -€6,000 | -100.0% |
| Current investments | 50/53 | €60,507 | €0 | -€60,507 | -100.0% |
| Cash at bank and in hand | 54/58 | €115,903 | €112,728 | -€3,175 | -2.7% |
| Deferred charges and accrued income | 490/1 | €5,040 | €5,315 | +€275 | +5.5% |
| Total equity and liabilities | 10/49 | €221,979 | €184,977 | -€37,001 | -16.7% |
| Equity | 10/15 | €62,834 | €58,420 | -€4,414 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,234 | €39,820 | -€4,414 | -10.0% |
| Distributable reserves | 133 | €44,234 | €39,820 | -€4,414 | -10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €159,145 | €126,558 | -€32,587 | -20.5% |
| Amounts payable after more than one year | 17 | €8,368 | €0 | -€8,368 | -100.0% |
| Financial debts | 170/4 | €8,368 | €0 | -€8,368 | -100.0% |
| Amounts payable within one year | 42/48 | €150,777 | €126,558 | -€24,219 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €9,949 | €8,368 | -€1,581 | -15.9% |
| Trade debts | 44 | €7,388 | €7,237 | -€151 | -2.0% |
| Suppliers | 440/4 | €7,388 | €7,237 | -€151 | -2.0% |
| Taxes, remuneration and social security | 45 | €8,252 | €10,953 | +€2,701 | +32.7% |
| Taxes | 450/3 | €8,252 | €10,953 | +€2,701 | +32.7% |
| Other amounts payable | 47/48 | €125,187 | €100,000 | -€25,187 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,511 | €11,399 | -€111 | -1.0% |
| Other operating charges | 640/8 | €790 | €983 | +€194 | +24.5% |
| Gross operating margin | 9900 | €136,538 | €133,913 | -€2,625 | -1.9% |
| Operating profit (loss) | 9901 | €124,238 | €121,531 | -€2,707 | -2.2% |
| Financial income | 75/76B | €263 | €2,384 | +€2,121 | +804.9% |
| Recurring financial income | 75 | €263 | €2,384 | +€2,121 | +804.9% |
| Financial charges | 65/66B | -€1,079 | €391 | +€1,470 | |
| Recurring financial charges | 65 | -€1,079 | €391 | +€1,470 | |
| Profit (loss) for the period before taxes | 9903 | €125,580 | €123,524 | -€2,056 | -1.6% |
| Income taxes | 67/77 | €27,902 | €27,938 | +€35 | +0.1% |
| Profit (loss) for the period | 9904 | €97,677 | €95,586 | -€2,091 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,677 | €95,586 | -€2,091 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.