SJKONSULTEAM: 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.
SJKONSULTEAM
Largest movements
- Cash +€16,593
up €16,593 (+632%), from €2,624 to €19,217
mainly Other debts (+€45,000) and Net result for the year (+€10,207)
- Receivables within one year -€1,004
down €1,004 (-1.6%), from €64,220 to €63,216
of which Trade receivables: -€5,026
- Other debts +€45,000
new in 2025: €45,000
- Profit (loss) carried forward -€34,793
down €34,793 (-90.3%), from €38,532 to €3,739
- Tax, wage and social debts +€3,226
up €3,226 (+24.9%), from €12,963 to €16,189
- Trade debts +€2,434
up €2,434 (+124%), from €1,959 to €4,393
- Gross operating margin -€10,602
down €10,602 (-37.0%), from €28,640 to €18,038
- Other operating charges -€1,580
down €1,580 (-75.0%), from €2,108 to €527
- Taxes +€1,158
up €1,158 (+15.4%), from €7,513 to €8,671
- Financial charges -€673
down €673 (-70.3%), from €958 to €285
- Financial income +€297
up €297 (+13.1%), from €2,269 to €2,565
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 | €67,454 | €83,321 | +€15,867 | +23.5% |
| Fixed assets | 21/28 | €610 | €888 | +€278 | +45.6% |
| Tangible fixed assets | 22/27 | €610 | €888 | +€278 | +45.6% |
| Furniture and vehicles | 24 | €610 | €888 | +€278 | +45.6% |
| Current assets | 29/58 | €66,844 | €82,433 | +€15,589 | +23.3% |
| Amounts receivable within one year | 40/41 | €64,220 | €63,216 | -€1,004 | -1.6% |
| Trade receivables | 40 | €13,835 | €8,809 | -€5,026 | -36.3% |
| Other amounts receivable | 41 | €50,386 | €54,407 | +€4,021 | +8.0% |
| Cash at bank and in hand | 54/58 | €2,624 | €19,217 | +€16,593 | +632% |
| Total equity and liabilities | 10/49 | €67,454 | €83,321 | +€15,867 | +23.5% |
| Equity | 10/15 | €52,532 | €17,739 | -€34,793 | -66.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,532 | €3,739 | -€34,793 | -90.3% |
| Amounts payable | 17/49 | €14,922 | €65,582 | +€50,660 | +339% |
| Amounts payable within one year | 42/48 | €14,922 | €65,582 | +€50,660 | +339% |
| Trade debts | 44 | €1,959 | €4,393 | +€2,434 | +124% |
| Suppliers | 440/4 | €1,959 | €4,393 | +€2,434 | +124% |
| Taxes, remuneration and social security | 45 | €12,963 | €16,189 | +€3,226 | +24.9% |
| Taxes | 450/3 | €12,963 | €16,189 | +€3,226 | +24.9% |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €971 | €912 | -€58 | -6.0% |
| Other operating charges | 640/8 | €2,108 | €527 | -€1,580 | -75.0% |
| Gross operating margin | 9900 | €28,640 | €18,038 | -€10,602 | -37.0% |
| Operating profit (loss) | 9901 | €25,561 | €16,598 | -€8,963 | -35.1% |
| Financial income | 75/76B | €2,269 | €2,565 | +€297 | +13.1% |
| Recurring financial income | 75 | €2,269 | €2,565 | +€297 | +13.1% |
| Financial charges | 65/66B | €958 | €285 | -€673 | -70.3% |
| Recurring financial charges | 65 | €958 | €285 | -€673 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €26,872 | €18,879 | -€7,994 | -29.7% |
| Income taxes | 67/77 | €7,513 | €8,671 | +€1,158 | +15.4% |
| Profit (loss) for the period | 9904 | €19,359 | €10,207 | -€9,151 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,359 | €10,207 | -€9,151 | -47.3% |
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 27 October 2026 via checked.be.