SJG COMPTA: 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.
SJG COMPTA
Largest movements
- Current investments +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Cash +€5,495
up €5,495 (+321.9%), from €1,707 to €7,202
mainly Net result for the year (+€10,259) and Receivables within one year (+€3,462)
- Receivables within one year -€3,462
down €3,462 (-87.0%), from €3,978 to €516
- Reserves +€10,259
up €10,259 (+95.6%), from €10,726 to €20,985
- Tax, wage and social debts +€831
up €831 (+15.3%), from €5,448 to €6,279
- Trade debts +€749
new in 2025: €749
- Gross operating margin -€300
down €300 (-2.0%), from €15,318 to €15,018
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 | €20,537 | €32,377 | +€11,840 | +57.7% |
| Fixed assets | 21/28 | €4,852 | €4,659 | -€193 | -4.0% |
| Tangible fixed assets | 22/27 | €492 | €299 | -€193 | -39.2% |
| Furniture and vehicles | 24 | €492 | €299 | -€193 | -39.2% |
| Financial fixed assets | 28 | €4,360 | €4,360 | = | 0.0% |
| Current assets | 29/58 | €15,685 | €27,718 | +€12,033 | +76.7% |
| Amounts receivable within one year | 40/41 | €3,978 | €516 | -€3,462 | -87.0% |
| Trade receivables | 40 | €3,978 | €516 | -€3,462 | -87.0% |
| Current investments | 50/53 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €1,707 | €7,202 | +€5,495 | +321.9% |
| Total equity and liabilities | 10/49 | €20,537 | €32,377 | +€11,840 | +57.7% |
| Equity | 10/15 | €14,726 | €24,985 | +€10,259 | +69.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,726 | €20,985 | +€10,259 | +95.6% |
| Distributable reserves | 133 | €10,726 | €20,985 | +€10,259 | +95.6% |
| Amounts payable | 17/49 | €5,811 | €7,392 | +€1,581 | +27.2% |
| Amounts payable within one year | 42/48 | €5,811 | €7,392 | +€1,581 | +27.2% |
| Trade debts | 44 | - | €749 | +€749 | |
| Suppliers | 440/4 | - | €749 | +€749 | |
| Taxes, remuneration and social security | 45 | €5,448 | €6,279 | +€831 | +15.3% |
| Taxes | 450/3 | €5,448 | €6,279 | +€831 | +15.3% |
| Other amounts payable | 47/48 | €363 | €364 | +€1 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €193 | +€107 | +124.4% |
| Other operating charges | 640/8 | - | €112 | +€112 | |
| Gross operating margin | 9900 | €15,318 | €15,018 | -€300 | -2.0% |
| Operating profit (loss) | 9901 | €15,232 | €14,713 | -€519 | -3.4% |
| Financial income | 75/76B | €363 | €332 | -€31 | -8.5% |
| Recurring financial income | 75 | €363 | €332 | -€31 | -8.5% |
| Financial charges | 65/66B | - | €42 | +€42 | |
| Recurring financial charges | 65 | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €15,595 | €15,003 | -€592 | -3.8% |
| Income taxes | 67/77 | €4,869 | €4,744 | -€125 | -2.6% |
| Profit (loss) for the period | 9904 | €10,726 | €10,259 | -€467 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,726 | €10,259 | -€467 | -4.4% |
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 5 October 2026 via checked.be.