SJG 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.
SJG CONSULTING
Largest movements
- Cash +€404,808
up €404,808 (+2,188%), from €18,502 to €423,309
mainly Net result for the year (+€219,246) and Other debts (+€212,243)
- Receivables after one year -€200,000
down €200,000 (-100%), from €200,000 to €0
- Receivables within one year -€69,963
down €69,963 (-47.1%), from €148,398 to €78,436
of which Trade receivables: -€74,507
- Tangible fixed assets +€6,961
up €6,961 (+292%), from €2,381 to €9,342
- Financial fixed assets +€6,742
up €6,742 (+7.9%), from €85,101 to €91,843
- Other debts +€212,243
up €212,243 (+878%), from €24,183 to €236,426
- Reserves -€60,137
down €60,137 (-16.3%), from €368,912 to €308,775
- Tax, wage and social debts -€18,298
down €18,298 (-43.3%), from €42,232 to €23,934
- Trade debts +€14,772
up €14,772 (+3,196%), from €462 to €15,234
- Gross operating margin +€118,132
up €118,132 (+59.0%), from €200,215 to €318,347
- Taxes +€36,031
up €36,031 (+60.6%), from €59,435 to €95,466
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 | €456,073 | €604,369 | +€148,295 | +32.5% |
| Fixed assets | 21/28 | €87,482 | €101,184 | +€13,703 | +15.7% |
| Tangible fixed assets | 22/27 | €2,381 | €9,342 | +€6,961 | +292% |
| Furniture and vehicles | 24 | €2,381 | €9,342 | +€6,961 | +292% |
| Financial fixed assets | 28 | €85,101 | €91,843 | +€6,742 | +7.9% |
| Current assets | 29/58 | €368,591 | €503,184 | +€134,593 | +36.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €0 | -€200,000 | -100% |
| Other amounts receivable | 291 | €200,000 | €0 | -€200,000 | -100% |
| Amounts receivable within one year | 40/41 | €148,398 | €78,436 | -€69,963 | -47.1% |
| Trade receivables | 40 | €147,107 | €72,600 | -€74,507 | -50.6% |
| Other amounts receivable | 41 | €1,291 | €5,836 | +€4,544 | +352% |
| Cash at bank and in hand | 54/58 | €18,502 | €423,309 | +€404,808 | +2,188% |
| Deferred charges and accrued income | 490/1 | €1,692 | €1,439 | -€252 | -14.9% |
| Total equity and liabilities | 10/49 | €456,073 | €604,369 | +€148,295 | +32.5% |
| Equity | 10/15 | €388,912 | €328,775 | -€60,137 | -15.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €368,912 | €308,775 | -€60,137 | -16.3% |
| Distributable reserves | 133 | €368,912 | €308,775 | -€60,137 | -16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,162 | €275,594 | +€208,432 | +310% |
| Amounts payable within one year | 42/48 | €66,877 | €275,594 | +€208,716 | +312% |
| Trade debts | 44 | €462 | €15,234 | +€14,772 | +3,196% |
| Suppliers | 440/4 | €462 | €15,234 | +€14,772 | +3,196% |
| Taxes, remuneration and social security | 45 | €42,232 | €23,934 | -€18,298 | -43.3% |
| Taxes | 450/3 | €42,232 | €23,934 | -€18,298 | -43.3% |
| Other amounts payable | 47/48 | €24,183 | €236,426 | +€212,243 | +878% |
| Accrued charges and deferred income | 492/3 | €284 | €0 | -€284 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €1,675 | +€924 | +123% |
| Other operating charges | 640/8 | €803 | €547 | -€255 | -31.8% |
| Gross operating margin | 9900 | €200,215 | €318,347 | +€118,132 | +59.0% |
| Operating profit (loss) | 9901 | €198,661 | €316,125 | +€117,464 | +59.1% |
| Financial income | 75/76B | €34 | €74 | +€40 | +120% |
| Recurring financial income | 75 | €34 | €74 | +€40 | +120% |
| Financial charges | 65/66B | €2,197 | €1,487 | -€710 | -32.3% |
| Recurring financial charges | 65 | €2,197 | €1,487 | -€710 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €196,498 | €314,711 | +€118,213 | +60.2% |
| Income taxes | 67/77 | €59,435 | €95,466 | +€36,031 | +60.6% |
| Profit (loss) for the period | 9904 | €137,063 | €219,246 | +€82,183 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,063 | €219,246 | +€82,183 | +60.0% |
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 25 October 2026 via checked.be.