SJB 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.
SJB Consulting
Largest movements
- Receivables after one year -€63,461
down €63,461 (-41.9%), from €151,584 to €88,124
- Receivables within one year +€14,439
up €14,439 (+71.2%), from €20,293 to €34,732
of which Trade receivables: +€15,586
- Cash -€14,021
down €14,021 (-19.2%), from €72,915 to €58,894
mainly Contributions, distributions and other (-€142,145) and Receivables within one year (-€14,439)
- Tangible fixed assets +€2,601
up €2,601 (+425%), from €613 to €3,213
- Reserves -€72,141
down €72,141 (-45.8%), from €157,632 to €85,491
- Other debts +€9,638
up €9,638 (+15.9%), from €60,564 to €70,202
- Gross operating margin +€13,134
up €13,134 (+17.9%), from €73,392 to €86,527
- Taxes +€1,709
up €1,709 (+10.3%), from €16,674 to €18,383
- Financial income -€1,550
down €1,550 (-33.1%), from €4,685 to €3,136
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 | €245,501 | €185,061 | -€60,440 | -24.6% |
| Fixed assets | 21/28 | €613 | €3,213 | +€2,601 | +425% |
| Tangible fixed assets | 22/27 | €613 | €3,213 | +€2,601 | +425% |
| Furniture and vehicles | 24 | €613 | €3,213 | +€2,601 | +425% |
| Current assets | 29/58 | €244,888 | €181,848 | -€63,040 | -25.7% |
| Amounts receivable after more than one year | 29 | €151,584 | €88,124 | -€63,461 | -41.9% |
| Other amounts receivable | 291 | €151,584 | €88,124 | -€63,461 | -41.9% |
| Amounts receivable within one year | 40/41 | €20,293 | €34,732 | +€14,439 | +71.2% |
| Trade receivables | 40 | €13,324 | €28,910 | +€15,586 | +117% |
| Other amounts receivable | 41 | €6,969 | €5,822 | -€1,147 | -16.5% |
| Cash at bank and in hand | 54/58 | €72,915 | €58,894 | -€14,021 | -19.2% |
| Deferred charges and accrued income | 490/1 | €96 | €98 | +€2 | +2.5% |
| Total equity and liabilities | 10/49 | €245,501 | €185,061 | -€60,440 | -24.6% |
| Equity | 10/15 | €176,232 | €104,091 | -€72,141 | -40.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,632 | €85,491 | -€72,141 | -45.8% |
| Distributable reserves | 133 | €157,632 | €85,491 | -€72,141 | -45.8% |
| Amounts payable | 17/49 | €69,269 | €80,970 | +€11,702 | +16.9% |
| Amounts payable within one year | 42/48 | €69,269 | €80,970 | +€11,702 | +16.9% |
| Financial debts | 43 | - | €82 | +€82 | |
| Credit institutions | 430/8 | - | €82 | +€82 | |
| Trade debts | 44 | €2,900 | €2,529 | -€371 | -12.8% |
| Suppliers | 440/4 | €2,900 | €2,529 | -€371 | -12.8% |
| Taxes, remuneration and social security | 45 | €5,804 | €8,157 | +€2,352 | +40.5% |
| Taxes | 450/3 | €5,804 | €8,157 | +€2,352 | +40.5% |
| Other amounts payable | 47/48 | €60,564 | €70,202 | +€9,638 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €713 | +€481 | +208% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €73,392 | €86,527 | +€13,134 | +17.9% |
| Operating profit (loss) | 9901 | €72,774 | €85,414 | +€12,641 | +17.4% |
| Financial income | 75/76B | €4,685 | €3,136 | -€1,550 | -33.1% |
| Recurring financial income | 75 | €4,685 | €3,136 | -€1,550 | -33.1% |
| Financial charges | 65/66B | €221 | €163 | -€58 | -26.2% |
| Recurring financial charges | 65 | €221 | €163 | -€58 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €77,238 | €88,387 | +€11,149 | +14.4% |
| Income taxes | 67/77 | €16,674 | €18,383 | +€1,709 | +10.3% |
| Profit (loss) for the period | 9904 | €60,564 | €70,004 | +€9,440 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,564 | €70,004 | +€9,440 | +15.6% |
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 25 October 2026 via checked.be.