SJCD: 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.
SJCD
Largest movements
- Tangible fixed assets -€11,817
down €11,817 (-3.4%), from €343,647 to €331,830
- Other debts +€37,900
up €37,900 (+28.1%), from €135,051 to €172,951
- Debts after one year -€27,332
down €27,332 (-16.7%), from €164,138 to €136,806
- Profit (loss) carried forward -€22,850
down €22,850 (-426.5%), from -€5,357 to -€28,207
- Gross operating margin -€2,567
down €2,567 (-49.2%), from -€5,218 to -€7,785
- Financial charges +€545
up €545 (+23.7%), from €2,302 to €2,848
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 | €343,782 | €331,981 | -€11,801 | -3.4% |
| Fixed assets | 21/28 | €343,647 | €331,830 | -€11,817 | -3.4% |
| Tangible fixed assets | 22/27 | €343,647 | €331,830 | -€11,817 | -3.4% |
| Land and buildings | 22 | €343,647 | €331,830 | -€11,817 | -3.4% |
| Current assets | 29/58 | €135 | €151 | +€16 | +11.8% |
| Cash at bank and in hand | 54/58 | €135 | €151 | +€16 | +11.8% |
| Total equity and liabilities | 10/49 | €343,782 | €331,981 | -€11,801 | -3.4% |
| Equity | 10/15 | €13,243 | -€9,607 | -€22,850 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,357 | -€28,207 | -€22,850 | -426.5% |
| Amounts payable | 17/49 | €330,539 | €341,588 | +€11,049 | +3.3% |
| Amounts payable after more than one year | 17 | €164,138 | €136,806 | -€27,332 | -16.7% |
| Financial debts | 170/4 | €164,138 | €136,806 | -€27,332 | -16.7% |
| Amounts payable within one year | 42/48 | €166,402 | €204,782 | +€38,380 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €27,007 | €27,332 | +€325 | +1.2% |
| Trade debts | 44 | €4,344 | €4,499 | +€155 | +3.6% |
| Suppliers | 440/4 | €4,344 | €4,499 | +€155 | +3.6% |
| Other amounts payable | 47/48 | €135,051 | €172,951 | +€37,900 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,817 | €11,817 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,218 | -€7,785 | -€2,567 | -49.2% |
| Operating profit (loss) | 9901 | -€17,423 | -€20,002 | -€2,579 | -14.8% |
| Financial charges | 65/66B | €2,302 | €2,848 | +€545 | +23.7% |
| Recurring financial charges | 65 | €2,302 | €2,848 | +€545 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,725 | -€22,850 | -€3,125 | -15.8% |
| Profit (loss) for the period | 9904 | -€19,725 | -€22,850 | -€3,125 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,725 | -€22,850 | -€3,125 | -15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.