SJC bvba: 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.
SJC bvba
Largest movements
- Cash +€50,150
up €50,150 (+489%), from €10,251 to €60,400
mainly Investment in fixed assets (net) (+€53,081) and Net result for the year (+€52,101)
- Tangible fixed assets -€39,766
no longer reported in 2025 (was €39,766)
of which Plant, machinery and equipment: -€39,577
- Receivables within one year +€20,747
up €20,747 (+72.1%), from €28,758 to €49,505
of which Trade receivables: +€20,747
- Stocks and contracts -€18,930
no longer reported in 2025 (was €18,930)
- Intangible fixed assets -€13,315
no longer reported in 2025 (was €13,315)
- Profit (loss) carried forward +€52,101
up €52,101 (+21.4%), from -€243,311 to -€191,210
- Other debts -€27,482
down €27,482 (-11.3%), from €244,081 to €216,599
- Current portion of long-term debt -€23,609
no longer reported in 2025 (was €23,609)
- Trade debts -€12,026
down €12,026 (-86.2%), from €13,945 to €1,919
- Tax, wage and social debts +€9,082
up €9,082 (+310%), from €2,931 to €12,013
of which Taxes: +€10,302
- Depreciation -€51,782
no longer reported in 2025 (was €51,782)
- Staff costs -€29,031
down €29,031 (-95.7%), from €30,348 to €1,316
- Gross operating margin +€4,861
up €4,861 (+9.4%), from €51,523 to €56,384
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 | €115,840 | €113,905 | -€1,935 | -1.7% |
| Fixed assets | 21/28 | €57,081 | €4,000 | -€53,081 | -93.0% |
| Intangible fixed assets | 21 | €13,315 | - | -€13,315 | |
| Tangible fixed assets | 22/27 | €39,766 | - | -€39,766 | |
| Plant, machinery and equipment | 23 | €39,577 | - | -€39,577 | |
| Furniture and vehicles | 24 | €189 | - | -€189 | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €58,759 | €109,905 | +€51,146 | +87.0% |
| Stocks and contracts in progress | 3 | €18,930 | - | -€18,930 | |
| Stocks | 30/36 | €18,930 | - | -€18,930 | |
| Amounts receivable within one year | 40/41 | €28,758 | €49,505 | +€20,747 | +72.1% |
| Trade receivables | 40 | €28,730 | €49,476 | +€20,747 | +72.2% |
| Other amounts receivable | 41 | €28 | €28 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,251 | €60,400 | +€50,150 | +489% |
| Deferred charges and accrued income | 490/1 | €820 | - | -€820 | |
| Total equity and liabilities | 10/49 | €115,840 | €113,905 | -€1,935 | -1.7% |
| Equity | 10/15 | -€168,727 | -€116,626 | +€52,101 | +30.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,584 | €54,584 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €52,584 | €52,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,311 | -€191,210 | +€52,101 | +21.4% |
| Amounts payable | 17/49 | €284,567 | €230,531 | -€54,036 | -19.0% |
| Amounts payable within one year | 42/48 | €284,567 | €230,531 | -€54,036 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €23,609 | - | -€23,609 | |
| Trade debts | 44 | €13,945 | €1,919 | -€12,026 | -86.2% |
| Suppliers | 440/4 | €13,945 | €1,919 | -€12,026 | -86.2% |
| Taxes, remuneration and social security | 45 | €2,931 | €12,013 | +€9,082 | +310% |
| Taxes | 450/3 | €1,711 | €12,013 | +€10,302 | +602% |
| Remuneration and social security | 454/9 | €1,220 | - | -€1,220 | |
| Other amounts payable | 47/48 | €244,081 | €216,599 | -€27,482 | -11.3% |
| Non-recurring operating income | 76A | - | €38,515 | +€38,515 | |
| Remuneration, social security and pensions | 62 | €30,348 | €1,316 | -€29,031 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,782 | - | -€51,782 | |
| Other operating charges | 640/8 | €860 | €888 | +€28 | +3.2% |
| Gross operating margin | 9900 | €51,523 | €56,384 | +€4,861 | +9.4% |
| Operating profit (loss) | 9901 | -€31,466 | €54,180 | +€85,646 | |
| Financial income | 75/76B | €429 | - | -€429 | |
| Recurring financial income | 75 | €429 | - | -€429 | |
| Financial charges | 65/66B | €2,382 | €1,911 | -€471 | -19.8% |
| Recurring financial charges | 65 | €2,382 | €1,911 | -€471 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,420 | €52,269 | +€85,689 | |
| Income taxes | 67/77 | €164 | €168 | +€3 | +2.1% |
| Profit (loss) for the period | 9904 | -€33,584 | €52,101 | +€85,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,584 | €52,101 | +€85,685 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.