SJC 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.
SJC Consulting
Largest movements
- Current investments +€29,953
up €29,953 (+56.2%), from €53,283 to €83,235
- Tangible fixed assets -€17,723
down €17,723 (-82.6%), from €21,448 to €3,725
- Receivables within one year +€7,716
up €7,716 (+82.8%), from €9,316 to €17,032
of which Trade receivables: +€6,629
- Other debts +€72,784
up €72,784 (+610%), from €11,941 to €84,725
- Profit (loss) carried forward -€54,807
no longer reported in 2025 (was €54,807)
- Tax, wage and social debts +€6,356
up €6,356 (+94.1%), from €6,756 to €13,112
of which Taxes: +€6,474
- Trade debts -€3,484
down €3,484 (-95.5%), from €3,649 to €165
- Financial charges +€5,923
up €5,923 (+408%), from €1,450 to €7,373
- Gross operating margin -€5,439
down €5,439 (-9.4%), from €57,719 to €52,280
- Depreciation -€2,414
down €2,414 (-26.6%), from €9,088 to €6,674
- Taxes -€2,210
down €2,210 (-18.3%), from €12,105 to €9,895
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 | €86,953 | €107,803 | +€20,850 | +24.0% |
| Fixed assets | 21/28 | €21,448 | €3,725 | -€17,723 | -82.6% |
| Tangible fixed assets | 22/27 | €21,448 | €3,725 | -€17,723 | -82.6% |
| Furniture and vehicles | 24 | €21,448 | €3,725 | -€17,723 | -82.6% |
| Current assets | 29/58 | €65,505 | €104,078 | +€38,573 | +58.9% |
| Amounts receivable within one year | 40/41 | €9,316 | €17,032 | +€7,716 | +82.8% |
| Trade receivables | 40 | €9,316 | €15,945 | +€6,629 | +71.2% |
| Other amounts receivable | 41 | - | €1,087 | +€1,087 | |
| Current investments | 50/53 | €53,283 | €83,235 | +€29,953 | +56.2% |
| Cash at bank and in hand | 54/58 | €2,907 | €3,811 | +€904 | +31.1% |
| Total equity and liabilities | 10/49 | €86,953 | €107,803 | +€20,850 | +24.0% |
| Equity | 10/15 | €63,607 | €8,800 | -€54,807 | -86.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Share premium | 1100/10 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Legal reserve | 130 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,807 | - | -€54,807 | |
| Amounts payable | 17/49 | €23,346 | €99,003 | +€75,657 | +324% |
| Amounts payable within one year | 42/48 | €22,346 | €98,003 | +€75,657 | +339% |
| Trade debts | 44 | €3,649 | €165 | -€3,484 | -95.5% |
| Suppliers | 440/4 | €3,649 | €165 | -€3,484 | -95.5% |
| Taxes, remuneration and social security | 45 | €6,756 | €13,112 | +€6,356 | +94.1% |
| Taxes | 450/3 | €5,108 | €11,582 | +€6,474 | +127% |
| Remuneration and social security | 454/9 | €1,648 | €1,530 | -€118 | -7.2% |
| Other amounts payable | 47/48 | €11,941 | €84,725 | +€72,784 | +610% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,088 | €6,674 | -€2,414 | -26.6% |
| Other operating charges | 640/8 | €308 | €351 | +€43 | +14.0% |
| Gross operating margin | 9900 | €57,719 | €52,280 | -€5,439 | -9.4% |
| Operating profit (loss) | 9901 | €48,323 | €45,254 | -€3,068 | -6.3% |
| Financial income | 75/76B | €29 | €285 | +€255 | +876% |
| Recurring financial income | 75 | €29 | €285 | +€255 | +876% |
| Financial charges | 65/66B | €1,450 | €7,373 | +€5,923 | +408% |
| Recurring financial charges | 65 | €1,450 | €7,373 | +€5,923 | +408% |
| Profit (loss) for the period before taxes | 9903 | €46,902 | €38,166 | -€8,736 | -18.6% |
| Income taxes | 67/77 | €12,105 | €9,895 | -€2,210 | -18.3% |
| Profit (loss) for the period | 9904 | €34,797 | €28,272 | -€6,526 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,797 | €28,272 | -€6,526 | -18.8% |
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 24 October 2026 via checked.be.