SJIS Property: 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.
SJIS Property
Largest movements
- Receivables within one year -€1.7m
down €1.7m (-29.1%), from €5.7m to €4.0m
- Tangible fixed assets -€498,792
down €498,792 (-3.2%), from €15.6m to €15.1m
of which Land and buildings: -€498,496
- Short-term financial debts -€2.5m
down €2.5m (-14.7%), from €17.3m to €14.7m
of which Credit institutions: -€17.3m
- Profit (loss) carried forward +€358,650
up €358,650 (+33.5%), from -€1.1m to -€711,649
- Gross operating margin -€91,308
down €91,308 (-5.1%), from €1.8m to €1.7m
- Financial charges -€86,358
down €86,358 (-11.7%), from €737,763 to €651,404
- Financial income -€34,379
down €34,379 (-59.4%), from €57,865 to €23,486
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 | €21,609,576 | €19,578,818 | -€2.0m | -9.4% |
| Fixed assets | 21/28 | €15,619,593 | €15,120,801 | -€498,792 | -3.2% |
| Tangible fixed assets | 22/27 | €15,619,593 | €15,120,801 | -€498,792 | -3.2% |
| Land and buildings | 22 | €15,618,280 | €15,119,784 | -€498,496 | -3.2% |
| Plant, machinery and equipment | 23 | €1,314 | €1,018 | -€296 | -22.5% |
| Current assets | 29/58 | €5,989,983 | €4,458,017 | -€1.5m | -25.6% |
| Amounts receivable within one year | 40/41 | €5,693,886 | €4,034,832 | -€1.7m | -29.1% |
| Other amounts receivable | 41 | €5,693,886 | €4,034,832 | -€1.7m | -29.1% |
| Cash at bank and in hand | 54/58 | €296,097 | €419,509 | +€123,412 | +41.7% |
| Deferred charges and accrued income | 490/1 | - | €3,675 | +€3,675 | |
| Total equity and liabilities | 10/49 | €21,609,576 | €19,578,818 | -€2.0m | -9.4% |
| Equity | 10/15 | €3,675,611 | €4,034,261 | +€358,650 | +9.8% |
| Contributions | 10/11 | €4,745,910 | €4,745,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,070,299 | -€711,649 | +€358,650 | +33.5% |
| Amounts payable | 17/49 | €17,933,966 | €15,544,557 | -€2.4m | -13.3% |
| Amounts payable within one year | 42/48 | €17,933,966 | €15,544,557 | -€2.4m | -13.3% |
| Financial debts | 43 | €17,253,720 | €14,721,986 | -€2.5m | -14.7% |
| Credit institutions | 430/8 | €17,253,720 | €0 | -€17.3m | -100% |
| Other loans | 439 | - | €14,721,986 | +€14.7m | |
| Trade debts | 44 | €537,623 | €690,038 | +€152,414 | +28.3% |
| Suppliers | 440/4 | €537,623 | €690,038 | +€152,414 | +28.3% |
| Taxes, remuneration and social security | 45 | €142,622 | €132,533 | -€10,090 | -7.1% |
| Taxes | 450/3 | €142,622 | €132,533 | -€10,090 | -7.1% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,246 | €27,454 | +€11,208 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498,891 | €498,792 | -€99 | 0.0% |
| Other operating charges | 640/8 | €63,729 | €63,489 | -€240 | -0.4% |
| Gross operating margin | 9900 | €1,773,776 | €1,682,468 | -€91,308 | -5.1% |
| Operating profit (loss) | 9901 | €1,211,156 | €1,120,186 | -€90,970 | -7.5% |
| Financial income | 75/76B | €57,865 | €23,486 | -€34,379 | -59.4% |
| Recurring financial income | 75 | €57,865 | €23,486 | -€34,379 | -59.4% |
| Financial charges | 65/66B | €737,763 | €651,404 | -€86,358 | -11.7% |
| Recurring financial charges | 65 | €737,763 | €651,404 | -€86,358 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €531,258 | €492,268 | -€38,990 | -7.3% |
| Income taxes | 67/77 | €141,780 | €133,618 | -€8,162 | -5.8% |
| Profit (loss) for the period | 9904 | €389,479 | €358,650 | -€30,828 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €389,479 | €358,650 | -€30,828 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.