SJOOBIES: 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.
SJOOBIES
Largest movements
- Cash -€26,931
down €26,931 (-39.6%), from €68,085 to €41,153
mainly Trade debts (-€28,257) and Net result for the year (-€16,731)
- Receivables within one year -€17,526
down €17,526 (-50.9%), from €34,418 to €16,892
of which Other amounts receivable: -€20,000
- Tangible fixed assets -€15,582
down €15,582 (-15.5%), from €100,212 to €84,630
of which Land and buildings: -€7,851
- Stocks and contracts -€3,648
down €3,648 (-9.0%), from €40,686 to €37,038
- Deferred charges and accrued income +€3,349
up €3,349 (+163%), from €2,051 to €5,400
- Reserves -€46,751
down €46,751 (-24.5%), from €190,728 to €143,977
- Profit (loss) carried forward +€30,020
up €30,020, from -€30,020 to €0
- Trade debts -€28,257
down €28,257 (-64.2%), from €44,001 to €15,744
- Tax, wage and social debts -€15,351
down €15,351 (-69.3%), from €22,143 to €6,792
of which Remuneration and social security: -€11,435
- Staff costs -€65,816
down €65,816 (-45.6%), from €144,344 to €78,528
- Gross operating margin -€52,420
down €52,420 (-37.5%), from €139,684 to €87,264
- Depreciation +€3,454
up €3,454 (+18.9%), from €18,242 to €21,695
- Other operating charges -€2,710
down €2,710 (-60.2%), from €4,500 to €1,790
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 | €245,451 | €185,113 | -€60,339 | -24.6% |
| Fixed assets | 21/28 | €100,212 | €84,630 | -€15,582 | -15.5% |
| Tangible fixed assets | 22/27 | €100,212 | €84,630 | -€15,582 | -15.5% |
| Land and buildings | 22 | €51,639 | €43,787 | -€7,851 | -15.2% |
| Plant, machinery and equipment | 23 | €48,573 | €40,843 | -€7,731 | -15.9% |
| Current assets | 29/58 | €145,240 | €100,483 | -€44,756 | -30.8% |
| Stocks and contracts in progress | 3 | €40,686 | €37,038 | -€3,648 | -9.0% |
| Stocks | 30/36 | €40,686 | €37,038 | -€3,648 | -9.0% |
| Amounts receivable within one year | 40/41 | €34,418 | €16,892 | -€17,526 | -50.9% |
| Trade receivables | 40 | €14,008 | €16,482 | +€2,474 | +17.7% |
| Other amounts receivable | 41 | €20,410 | €410 | -€20,000 | -98.0% |
| Cash at bank and in hand | 54/58 | €68,085 | €41,153 | -€26,931 | -39.6% |
| Deferred charges and accrued income | 490/1 | €2,051 | €5,400 | +€3,349 | +163% |
| Total equity and liabilities | 10/49 | €245,451 | €185,113 | -€60,339 | -24.6% |
| Equity | 10/15 | €179,308 | €162,577 | -€16,731 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,728 | €143,977 | -€46,751 | -24.5% |
| Distributable reserves | 133 | €190,728 | €143,977 | -€46,751 | -24.5% |
| Profit (loss) carried forward | 14 | -€30,020 | €0 | +€30,020 | |
| Amounts payable | 17/49 | €66,144 | €22,536 | -€43,607 | -65.9% |
| Amounts payable within one year | 42/48 | €66,144 | €22,536 | -€43,607 | -65.9% |
| Trade debts | 44 | €44,001 | €15,744 | -€28,257 | -64.2% |
| Suppliers | 440/4 | €44,001 | €15,744 | -€28,257 | -64.2% |
| Taxes, remuneration and social security | 45 | €22,143 | €6,792 | -€15,351 | -69.3% |
| Taxes | 450/3 | €10,308 | €6,393 | -€3,915 | -38.0% |
| Remuneration and social security | 454/9 | €11,834 | €399 | -€11,435 | -96.6% |
| Non-recurring operating income | 76A | €111 | €624 | +€513 | +462% |
| Remuneration, social security and pensions | 62 | €144,344 | €78,528 | -€65,816 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,242 | €21,695 | +€3,454 | +18.9% |
| Other operating charges | 640/8 | €4,500 | €1,790 | -€2,710 | -60.2% |
| Gross operating margin | 9900 | €139,684 | €87,264 | -€52,420 | -37.5% |
| Operating profit (loss) | 9901 | -€27,402 | -€14,750 | +€12,652 | +46.2% |
| Financial income | 75/76B | €50 | €0 | -€50 | -100% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100% |
| Financial charges | 65/66B | €2,668 | €1,981 | -€687 | -25.7% |
| Recurring financial charges | 65 | €2,668 | €1,981 | -€687 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,020 | -€16,731 | +€13,289 | +44.3% |
| Profit (loss) for the period | 9904 | -€30,020 | -€16,731 | +€13,289 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,020 | -€16,731 | +€13,289 | +44.3% |
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 24 October 2026 via checked.be.