SJF 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.
SJF CONSULTING
Largest movements
- Tangible fixed assets -€32,281
down €32,281 (-32.7%), from €98,753 to €66,472
of which Land and buildings: -€32,248
- Cash -€8,578
down €8,578 (-42.0%), from €20,416 to €11,838
mainly Net result for the year (-€38,402) and Debts after one year (-€11,829)
- Profit (loss) carried forward -€38,402
down €38,402, from €12,814 to -€25,588
- Other debts +€16,000
new in 2025: €16,000
- Debts after one year -€11,829
no longer reported in 2025 (was €11,829)
- Current portion of long-term debt -€7,268
down €7,268 (-19.3%), from €37,680 to €30,412
- Trade debts +€1,719
up €1,719 (+112%), from €1,536 to €3,255
- Financial charges -€7,439
down €7,439 (-89.0%), from €8,358 to €918
of which Non-recurring financial charges: -€6,423
- Gross operating margin -€2,368
down €2,368 (-98.7%), from -€2,400 to -€4,768
- Other operating charges -€2,336
down €2,336 (-84.3%), from €2,770 to €435
- Financial income -€374
no longer reported in 2025 (was €374)
- Depreciation -€165
down €165 (-0.5%), from €32,446 to €32,281
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 | €128,363 | €88,634 | -€39,729 | -31.0% |
| Fixed assets | 21/28 | €98,753 | €66,472 | -€32,281 | -32.7% |
| Tangible fixed assets | 22/27 | €98,753 | €66,472 | -€32,281 | -32.7% |
| Land and buildings | 22 | €98,560 | €66,312 | -€32,248 | -32.7% |
| Furniture and vehicles | 24 | €193 | €160 | -€33 | -17.3% |
| Current assets | 29/58 | €29,610 | €22,163 | -€7,447 | -25.2% |
| Amounts receivable within one year | 40/41 | €9,194 | €9,410 | +€216 | +2.3% |
| Trade receivables | 40 | €1,986 | €2,657 | +€671 | +33.8% |
| Other amounts receivable | 41 | €7,208 | €6,753 | -€455 | -6.3% |
| Cash at bank and in hand | 54/58 | €20,416 | €11,838 | -€8,578 | -42.0% |
| Deferred charges and accrued income | 490/1 | - | €915 | +€915 | |
| Total equity and liabilities | 10/49 | €128,363 | €88,634 | -€39,729 | -31.0% |
| Equity | 10/15 | €76,485 | €38,083 | -€38,402 | -50.2% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | €6,300 | €6,300 | = | 0.0% |
| Other | 1109/19 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €57,371 | €57,371 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,511 | €55,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,814 | -€25,588 | -€38,402 | |
| Amounts payable | 17/49 | €51,878 | €50,551 | -€1,327 | -2.6% |
| Amounts payable after more than one year | 17 | €11,829 | - | -€11,829 | |
| Financial debts | 170/4 | €11,829 | - | -€11,829 | |
| Amounts payable within one year | 42/48 | €39,216 | €49,667 | +€10,451 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €37,680 | €30,412 | -€7,268 | -19.3% |
| Trade debts | 44 | €1,536 | €3,255 | +€1,719 | +112% |
| Suppliers | 440/4 | €1,536 | €3,255 | +€1,719 | +112% |
| Other amounts payable | 47/48 | - | €16,000 | +€16,000 | |
| Accrued charges and deferred income | 492/3 | €832 | €884 | +€52 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,446 | €32,281 | -€165 | -0.5% |
| Other operating charges | 640/8 | €2,770 | €435 | -€2,336 | -84.3% |
| Gross operating margin | 9900 | -€2,400 | -€4,768 | -€2,368 | -98.7% |
| Operating profit (loss) | 9901 | -€37,617 | -€37,484 | +€133 | +0.4% |
| Financial income | 75/76B | €374 | - | -€374 | |
| Recurring financial income | 75 | €374 | - | -€374 | |
| Financial charges | 65/66B | €8,358 | €918 | -€7,439 | -89.0% |
| Recurring financial charges | 65 | €1,935 | €918 | -€1,017 | -52.5% |
| Non-recurring financial charges | 66B | €6,423 | - | -€6,423 | |
| Profit (loss) for the period before taxes | 9903 | -€45,600 | -€38,402 | +€7,198 | +15.8% |
| Profit (loss) for the period | 9904 | -€45,600 | -€38,402 | +€7,198 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,600 | -€38,402 | +€7,198 | +15.8% |
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 19 October 2026 via checked.be.