SJONGERS: what changed
Two fiscal 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.
SJONGERS
Largest movements
- Cash -€435,581
down €435,581 (-45.4%), from €960,317 to €524,735
mainly Receivables after one year (-€150,064) and Tax, wage and social debts (-€144,986)
- Receivables after one year +€150,064
up €150,064 (+38.4%), from €390,311 to €540,375
- Receivables within one year +€24,260
up €24,260 (+1025.1%), from €2,367 to €26,627
of which Other amounts receivable: +€13,938
- Tax, wage and social debts -€144,986
down €144,986 (-89.0%), from €162,857 to €17,871
of which Taxes: -€150,812
- Reserves -€118,087
down €118,087 (-6.8%), from €1.7m to €1.6m
- Gross operating margin -€609,674
down €609,674, from €503,256 to -€106,418
- Taxes -€180,165
down €180,165 (-98.0%), from €183,891 to €3,726
- Financial income +€38,079
up €38,079 (+43.8%), from €86,887 to €124,966
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.
Cash bridge derived
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 | €1,899,030 | €1,640,148 | -€258,882 | -13.6% |
| Fixed assets | 21/28 | €541,411 | €541,599 | +€187 | 0.0% |
| Tangible fixed assets | 22/27 | €41,412 | €41,600 | +€187 | +0.5% |
| Furniture and vehicles | 24 | €9,532 | €7,075 | -€2,457 | -25.8% |
| Other tangible fixed assets | 26 | €31,880 | €34,524 | +€2,645 | +8.3% |
| Financial fixed assets | 28 | €499,999 | €499,999 | = | 0.0% |
| Current assets | 29/58 | €1,357,619 | €1,098,549 | -€259,070 | -19.1% |
| Amounts receivable after more than one year | 29 | €390,311 | €540,375 | +€150,064 | +38.4% |
| Other amounts receivable | 291 | €390,311 | €540,375 | +€150,064 | +38.4% |
| Amounts receivable within one year | 40/41 | €2,367 | €26,627 | +€24,260 | +1025.1% |
| Trade receivables | 40 | €1,573 | €11,895 | +€10,322 | +656.2% |
| Other amounts receivable | 41 | €794 | €14,731 | +€13,938 | +1756.2% |
| Cash at bank and in hand | 54/58 | €960,317 | €524,735 | -€435,581 | -45.4% |
| Deferred charges and accrued income | 490/1 | €4,625 | €6,813 | +€2,188 | +47.3% |
| Total equity and liabilities | 10/49 | €1,899,030 | €1,640,148 | -€258,882 | -13.6% |
| Equity | 10/15 | €1,733,402 | €1,615,316 | -€118,087 | -6.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,732,402 | €1,614,316 | -€118,087 | -6.8% |
| Distributable reserves | 133 | €1,732,402 | €1,614,316 | -€118,087 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €165,628 | €24,832 | -€140,796 | -85.0% |
| Amounts payable within one year | 42/48 | €165,623 | €24,827 | -€140,796 | -85.0% |
| Trade debts | 44 | €2,766 | €6,956 | +€4,190 | +151.5% |
| Suppliers | 440/4 | €2,766 | €6,956 | +€4,190 | +151.5% |
| Taxes, remuneration and social security | 45 | €162,857 | €17,871 | -€144,986 | -89.0% |
| Taxes | 450/3 | €162,857 | €12,045 | -€150,812 | -92.6% |
| Remuneration and social security | 454/9 | - | €5,826 | +€5,826 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €6 | €6 | = | 0.0% |
| Non-recurring operating income | 76A | €428 | - | -€428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,323 | €5,873 | +€550 | +10.3% |
| Other operating charges | 640/8 | €513 | €1,151 | +€638 | +124.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €503,256 | -€106,418 | -€609,674 | |
| Operating profit (loss) | 9901 | €497,420 | -€113,442 | -€610,862 | |
| Financial income | 75/76B | €86,887 | €124,966 | +€38,079 | +43.8% |
| Recurring financial income | 75 | €86,887 | €124,966 | +€38,079 | +43.8% |
| Financial charges | 65/66B | €2,668 | €2,760 | +€92 | +3.4% |
| Recurring financial charges | 65 | €2,668 | €2,760 | +€92 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €581,639 | €8,764 | -€572,875 | -98.5% |
| Income taxes | 67/77 | €183,891 | €3,726 | -€180,165 | -98.0% |
| Profit (loss) for the period | 9904 | €397,749 | €5,038 | -€392,711 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €397,749 | €5,038 | -€392,711 | -98.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.