SJIK: 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.
SJIK
Largest movements
- Receivables within one year -€2,927
down €2,927 (-67.0%), from €4,372 to €1,445
of which Other amounts receivable: -€2,121
- Cash +€2,776
up €2,776 (+75.1%), from €3,698 to €6,474
mainly Receivables within one year (+€2,927) and Deferred charges and accrued income (+€1,888)
- Deferred charges and accrued income -€1,888
down €1,888 (-88.0%), from €2,145 to €257
- Tangible fixed assets -€420
down €420 (-9.5%), from €4,404 to €3,983
of which Furniture and vehicles: -€341
- Other debts -€3,486
down €3,486 (-85.6%), from €4,070 to €584
- Short-term financial debts +€1,118
new in 2025: €1,118
- Tax, wage and social debts -€1,111
down €1,111 (-67.3%), from €1,650 to €539
of which Remuneration and social security: -€1,150
- Profit (loss) carried forward +€1,072
up €1,072 (+8.1%), from -€13,258 to -€12,186
- Gross operating margin -€5,579
down €5,579 (-62.1%), from €8,983 to €3,404
- Financial charges -€169
down €169 (-41.6%), from €407 to €238
- Other operating charges -€168
down €168 (-14.3%), from €1,175 to €1,008
- Depreciation +€132
up €132 (+13.8%), from €954 to €1,086
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 | €14,619 | €12,159 | -€2,460 | -16.8% |
| Fixed assets | 21/28 | €4,404 | €3,983 | -€420 | -9.5% |
| Tangible fixed assets | 22/27 | €4,404 | €3,983 | -€420 | -9.5% |
| Plant, machinery and equipment | 23 | €237 | €157 | -€80 | -33.7% |
| Furniture and vehicles | 24 | €4,167 | €3,826 | -€341 | -8.2% |
| Current assets | 29/58 | €10,215 | €8,175 | -€2,040 | -20.0% |
| Amounts receivable within one year | 40/41 | €4,372 | €1,445 | -€2,927 | -67.0% |
| Trade receivables | 40 | €1,921 | €1,115 | -€806 | -42.0% |
| Other amounts receivable | 41 | €2,451 | €330 | -€2,121 | -86.5% |
| Cash at bank and in hand | 54/58 | €3,698 | €6,474 | +€2,776 | +75.1% |
| Deferred charges and accrued income | 490/1 | €2,145 | €257 | -€1,888 | -88.0% |
| Total equity and liabilities | 10/49 | €14,619 | €12,159 | -€2,460 | -16.8% |
| Equity | 10/15 | €8,517 | €9,589 | +€1,072 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,175 | €3,175 | = | 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 | €1,315 | €1,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,258 | -€12,186 | +€1,072 | +8.1% |
| Amounts payable | 17/49 | €6,101 | €2,569 | -€3,532 | -57.9% |
| Amounts payable within one year | 42/48 | €6,101 | €2,569 | -€3,532 | -57.9% |
| Financial debts | 43 | - | €1,118 | +€1,118 | |
| Credit institutions | 430/8 | - | €1,118 | +€1,118 | |
| Trade debts | 44 | €382 | €328 | -€54 | -14.1% |
| Suppliers | 440/4 | €382 | €328 | -€54 | -14.1% |
| Taxes, remuneration and social security | 45 | €1,650 | €539 | -€1,111 | -67.3% |
| Taxes | 450/3 | - | €39 | +€39 | |
| Remuneration and social security | 454/9 | €1,650 | €500 | -€1,150 | -69.7% |
| Other amounts payable | 47/48 | €4,070 | €584 | -€3,486 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €1,086 | +€132 | +13.8% |
| Other operating charges | 640/8 | €1,175 | €1,008 | -€168 | -14.3% |
| Non-recurring operating charges | 66A | €2,061 | - | -€2,061 | |
| Gross operating margin | 9900 | €8,983 | €3,404 | -€5,579 | -62.1% |
| Operating profit (loss) | 9901 | €4,793 | €1,310 | -€3,482 | -72.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €407 | €238 | -€169 | -41.6% |
| Recurring financial charges | 65 | €407 | €238 | -€169 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €4,385 | €1,072 | -€3,313 | -75.5% |
| Profit (loss) for the period | 9904 | €4,385 | €1,072 | -€3,313 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,385 | €1,072 | -€3,313 | -75.5% |
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.