Sjoekrie: 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.
Sjoekrie
Largest movements
- Cash +€62,286
up €62,286 (+305%), from €20,393 to €82,678
mainly Net result for the year (+€75,503) and Depreciation (+€10,260)
- Receivables within one year +€10,592
up €10,592 (+27.9%), from €38,020 to €48,612
of which Trade receivables: +€12,500
- Tangible fixed assets -€10,260
down €10,260 (-22.2%), from €46,130 to €35,870
of which Furniture and vehicles: -€9,786
- Profit (loss) carried forward +€75,503
up €75,503 (+164%), from €45,958 to €121,461
- Debts after one year -€8,683
down €8,683 (-28.7%), from €30,207 to €21,524
- Tax, wage and social debts -€6,410
down €6,410 (-45.8%), from €13,983 to €7,573
of which Remuneration and social security: -€3,400
- Other debts +€2,470
new in 2025: €2,470
- Gross operating margin +€40,341
up €40,341 (+60.2%), from €66,973 to €107,314
- Taxes +€8,410
up €8,410 (+70.7%), from €11,895 to €20,304
- Depreciation +€2,720
up €2,720 (+36.1%), from €7,540 to €10,260
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 | €104,913 | €167,323 | +€62,410 | +59.5% |
| Fixed assets | 21/28 | €46,130 | €35,870 | -€10,260 | -22.2% |
| Tangible fixed assets | 22/27 | €46,130 | €35,870 | -€10,260 | -22.2% |
| Plant, machinery and equipment | 23 | €4,492 | €4,018 | -€474 | -10.6% |
| Furniture and vehicles | 24 | €41,638 | €31,852 | -€9,786 | -23.5% |
| Current assets | 29/58 | €58,783 | €131,453 | +€72,670 | +124% |
| Amounts receivable within one year | 40/41 | €38,020 | €48,612 | +€10,592 | +27.9% |
| Trade receivables | 40 | €35,090 | €47,590 | +€12,500 | +35.6% |
| Other amounts receivable | 41 | €2,930 | €1,022 | -€1,908 | -65.1% |
| Cash at bank and in hand | 54/58 | €20,393 | €82,678 | +€62,286 | +305% |
| Deferred charges and accrued income | 490/1 | €370 | €162 | -€207 | -56.1% |
| Total equity and liabilities | 10/49 | €104,913 | €167,323 | +€62,410 | +59.5% |
| Equity | 10/15 | €50,958 | €126,461 | +€75,503 | +148% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,958 | €121,461 | +€75,503 | +164% |
| Amounts payable | 17/49 | €53,955 | €40,862 | -€13,093 | -24.3% |
| Amounts payable after more than one year | 17 | €30,207 | €21,524 | -€8,683 | -28.7% |
| Financial debts | 170/4 | €30,207 | €21,524 | -€8,683 | -28.7% |
| Amounts payable within one year | 42/48 | €23,641 | €19,168 | -€4,473 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €8,375 | €8,683 | +€308 | +3.7% |
| Trade debts | 44 | €1,283 | €442 | -€841 | -65.5% |
| Suppliers | 440/4 | €1,283 | €442 | -€841 | -65.5% |
| Taxes, remuneration and social security | 45 | €13,983 | €7,573 | -€6,410 | -45.8% |
| Taxes | 450/3 | €10,583 | €7,573 | -€3,010 | -28.4% |
| Remuneration and social security | 454/9 | €3,400 | €0 | -€3,400 | -100% |
| Other amounts payable | 47/48 | - | €2,470 | +€2,470 | |
| Accrued charges and deferred income | 492/3 | €106 | €170 | +€63 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,540 | €10,260 | +€2,720 | +36.1% |
| Other operating charges | 640/8 | €357 | €216 | -€141 | -39.5% |
| Gross operating margin | 9900 | €66,973 | €107,314 | +€40,341 | +60.2% |
| Operating profit (loss) | 9901 | €59,076 | €96,838 | +€37,763 | +63.9% |
| Financial income | 75/76B | €12 | €393 | +€381 | +3,112% |
| Recurring financial income | 75 | €12 | €393 | +€381 | +3,112% |
| Financial charges | 65/66B | €1,235 | €1,423 | +€188 | +15.3% |
| Recurring financial charges | 65 | €1,235 | €1,423 | +€188 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €57,853 | €95,808 | +€37,955 | +65.6% |
| Income taxes | 67/77 | €11,895 | €20,304 | +€8,410 | +70.7% |
| Profit (loss) for the period | 9904 | €45,958 | €75,503 | +€29,545 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,958 | €75,503 | +€29,545 | +64.3% |
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 17 October 2026 via checked.be.