SJTS: 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.
SJTS
Largest movements
- Receivables within one year -€17,292
down €17,292 (-26.1%), from €66,149 to €48,857
of which Trade receivables: -€18,924
- Cash +€7,324
up €7,324 (+521.7%), from €1,404 to €8,728
mainly Receivables within one year (+€17,292) and Net result for the year (+€1,235)
- Deferred charges and accrued income -€878
down €878 (-59.3%), from €1,481 to €603
- Tax, wage and social debts -€7,541
down €7,541 (-47.3%), from €15,940 to €8,400
of which Remuneration and social security: -€5,564
- Other debts -€5,144
down €5,144 (-97.4%), from €5,284 to €140
- Profit (loss) carried forward +€1,669
up €1,669 (+39.8%), from -€4,190 to -€2,521
- Gross operating margin -€4,225
down €4,225 (-55.9%), from €7,564 to €3,339
- Financial income -€2,796
down €2,796 (-100.0%), from €2,796 to €0
- Depreciation -€622
down €622 (-100.0%), from €622 to €0
- Taxes -€589
down €589 (-61.5%), from €957 to €368
- Other operating charges -€377
down €377 (-19.1%), from €1,975 to €1,598
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 | €73,934 | €63,088 | -€10,846 | -14.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €73,934 | €63,088 | -€10,846 | -14.7% |
| Amounts receivable within one year | 40/41 | €66,149 | €48,857 | -€17,292 | -26.1% |
| Trade receivables | 40 | €66,114 | €47,190 | -€18,924 | -28.6% |
| Other amounts receivable | 41 | €35 | €1,667 | +€1,632 | +4663.2% |
| Current investments | 50/53 | €4,900 | €4,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,404 | €8,728 | +€7,324 | +521.7% |
| Deferred charges and accrued income | 490/1 | €1,481 | €603 | -€878 | -59.3% |
| Total equity and liabilities | 10/49 | €73,934 | €63,088 | -€10,846 | -14.7% |
| Equity | 10/15 | €49,571 | €50,806 | +€1,235 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,161 | €34,727 | -€434 | -1.2% |
| Distributable reserves | 133 | €35,161 | €34,727 | -€434 | -1.2% |
| Profit (loss) carried forward | 14 | -€4,190 | -€2,521 | +€1,669 | +39.8% |
| Amounts payable | 17/49 | €24,363 | €12,281 | -€12,082 | -49.6% |
| Amounts payable within one year | 42/48 | €24,363 | €12,281 | -€12,082 | -49.6% |
| Trade debts | 44 | €3,139 | €3,742 | +€603 | +19.2% |
| Suppliers | 440/4 | €3,139 | €3,742 | +€603 | +19.2% |
| Taxes, remuneration and social security | 45 | €15,940 | €8,400 | -€7,541 | -47.3% |
| Taxes | 450/3 | €4,862 | €2,885 | -€1,977 | -40.7% |
| Remuneration and social security | 454/9 | €11,078 | €5,514 | -€5,564 | -50.2% |
| Other amounts payable | 47/48 | €5,284 | €140 | -€5,144 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622 | €0 | -€622 | -100.0% |
| Other operating charges | 640/8 | €1,975 | €1,598 | -€377 | -19.1% |
| Gross operating margin | 9900 | €7,564 | €3,339 | -€4,225 | -55.9% |
| Operating profit (loss) | 9901 | €4,967 | €1,741 | -€3,226 | -64.9% |
| Financial income | 75/76B | €2,796 | €0 | -€2,796 | -100.0% |
| Recurring financial income | 75 | €2,796 | €0 | -€2,796 | -100.0% |
| Financial charges | 65/66B | €134 | €138 | +€4 | +2.9% |
| Recurring financial charges | 65 | €134 | €138 | +€4 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €7,629 | €1,603 | -€6,026 | -79.0% |
| Income taxes | 67/77 | €957 | €368 | -€589 | -61.5% |
| Profit (loss) for the period | 9904 | €6,673 | €1,235 | -€5,437 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,673 | €1,235 | -€5,437 | -81.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.