SJOON: 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.
SJOON
Largest movements
- Receivables within one year +€12,326
up €12,326 (+534%), from €2,309 to €14,634
of which Trade receivables: +€6,644
- Tangible fixed assets -€11,766
no longer reported in 2025 (was €11,766)
of which Furniture and vehicles: -€11,574
- Cash -€3,767
down €3,767 (-32.0%), from €11,776 to €8,009
mainly Receivables within one year (-€12,326) and Other debts (-€7,393)
- Deferred charges and accrued income -€1,430
down €1,430 (-86.2%), from €1,659 to €229
- Other debts -€7,393
no longer reported in 2025 (was €7,393)
- Profit (loss) carried forward +€2,187
up €2,187 (+63.4%), from -€3,449 to -€1,262
- Gross operating margin -€18,461
down €18,461 (-62.1%), from €29,746 to €11,286
- Depreciation -€3,941
down €3,941 (-95.4%), from €4,133 to €192
- Other operating charges -€431
down €431 (-52.2%), from €826 to €395
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 | €28,155 | €23,244 | -€4,910 | -17.4% |
| Fixed assets | 21/28 | €11,766 | - | -€11,766 | |
| Tangible fixed assets | 22/27 | €11,766 | - | -€11,766 | |
| Plant, machinery and equipment | 23 | €192 | - | -€192 | |
| Furniture and vehicles | 24 | €11,574 | - | -€11,574 | |
| Current assets | 29/58 | €16,389 | €23,244 | +€6,856 | +41.8% |
| Stocks and contracts in progress | 3 | €645 | €372 | -€273 | -42.3% |
| Stocks | 30/36 | €645 | €372 | -€273 | -42.3% |
| Amounts receivable within one year | 40/41 | €2,309 | €14,634 | +€12,326 | +534% |
| Trade receivables | 40 | €1,549 | €8,194 | +€6,644 | +429% |
| Other amounts receivable | 41 | €759 | €6,441 | +€5,681 | +748% |
| Cash at bank and in hand | 54/58 | €11,776 | €8,009 | -€3,767 | -32.0% |
| Deferred charges and accrued income | 490/1 | €1,659 | €229 | -€1,430 | -86.2% |
| Total equity and liabilities | 10/49 | €28,155 | €23,244 | -€4,910 | -17.4% |
| Equity | 10/15 | €15,151 | €17,338 | +€2,187 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,449 | -€1,262 | +€2,187 | +63.4% |
| Amounts payable | 17/49 | €13,004 | €5,907 | -€7,097 | -54.6% |
| Amounts payable within one year | 42/48 | €13,004 | €5,907 | -€7,097 | -54.6% |
| Trade debts | 44 | €5,320 | €5,450 | +€130 | +2.4% |
| Suppliers | 440/4 | €5,320 | €5,450 | +€130 | +2.4% |
| Taxes, remuneration and social security | 45 | €292 | €457 | +€165 | +56.7% |
| Taxes | 450/3 | €292 | €457 | +€165 | +56.7% |
| Other amounts payable | 47/48 | €7,393 | - | -€7,393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,133 | €192 | -€3,941 | -95.4% |
| Other operating charges | 640/8 | €826 | €395 | -€431 | -52.2% |
| Non-recurring operating charges | 66A | - | €8,297 | +€8,297 | |
| Gross operating margin | 9900 | €29,746 | €11,286 | -€18,461 | -62.1% |
| Operating profit (loss) | 9901 | €24,788 | €2,402 | -€22,386 | -90.3% |
| Financial income | 75/76B | €28 | €193 | +€165 | +589% |
| Recurring financial income | 75 | €28 | €193 | +€165 | +589% |
| Financial charges | 65/66B | €241 | €267 | +€26 | +10.8% |
| Recurring financial charges | 65 | €241 | €267 | +€26 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €24,575 | €2,327 | -€22,247 | -90.5% |
| Income taxes | 67/77 | €178 | €140 | -€38 | -21.3% |
| Profit (loss) for the period | 9904 | €24,397 | €2,187 | -€22,210 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,397 | €2,187 | -€22,210 | -91.0% |
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 14 October 2026 via checked.be.