SLJ: 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.
SLJ
Largest movements
- Cash +€30,450
up €30,450 (+594.6%), from €5,121 to €35,571
mainly Net result for the year (+€26,346) and Depreciation (+€17,024)
- Tangible fixed assets -€17,024
down €17,024 (-35.4%), from €48,141 to €31,117
- Receivables within one year +€1,646
up €1,646 (+18.4%), from €8,971 to €10,618
- Reserves +€26,346
up €26,346 (+123.6%), from €21,310 to €47,656
- Other debts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tax, wage and social debts +€4,347
up €4,347 (+20.7%), from €21,028 to €25,375
of which Taxes: +€4,347
- Gross operating margin +€20,846
up €20,846 (+65.3%), from €31,940 to €52,785
- Depreciation +€14,093
up €14,093 (+481.0%), from €2,930 to €17,024
- Taxes +€2,816
up €2,816 (+44.3%), from €6,351 to €9,166
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 | €62,234 | €77,306 | +€15,073 | +24.2% |
| Fixed assets | 21/28 | €48,141 | €31,117 | -€17,024 | -35.4% |
| Tangible fixed assets | 22/27 | €48,141 | €31,117 | -€17,024 | -35.4% |
| Furniture and vehicles | 24 | €48,141 | €31,117 | -€17,024 | -35.4% |
| Current assets | 29/58 | €14,092 | €46,189 | +€32,097 | +227.8% |
| Amounts receivable within one year | 40/41 | €8,971 | €10,618 | +€1,646 | +18.4% |
| Trade receivables | 40 | €8,971 | €10,618 | +€1,646 | +18.4% |
| Cash at bank and in hand | 54/58 | €5,121 | €35,571 | +€30,450 | +594.6% |
| Total equity and liabilities | 10/49 | €62,234 | €77,306 | +€15,073 | +24.2% |
| Equity | 10/15 | €24,310 | €50,656 | +€26,346 | +108.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,310 | €47,656 | +€26,346 | +123.6% |
| Distributable reserves | 133 | €21,310 | €47,656 | +€26,346 | +123.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,923 | €26,650 | -€11,274 | -29.7% |
| Amounts payable within one year | 42/48 | €37,173 | €25,900 | -€11,274 | -30.3% |
| Trade debts | 44 | €1,146 | €525 | -€621 | -54.2% |
| Suppliers | 440/4 | €1,146 | €525 | -€621 | -54.2% |
| Taxes, remuneration and social security | 45 | €21,028 | €25,375 | +€4,347 | +20.7% |
| Taxes | 450/3 | €19,278 | €23,625 | +€4,347 | +22.6% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,930 | €17,024 | +€14,093 | +481.0% |
| Other operating charges | 640/8 | €236 | €186 | -€50 | -21.2% |
| Gross operating margin | 9900 | €31,940 | €52,785 | +€20,846 | +65.3% |
| Operating profit (loss) | 9901 | €28,774 | €35,576 | +€6,802 | +23.6% |
| Financial charges | 65/66B | €45 | €63 | +€18 | +40.7% |
| Recurring financial charges | 65 | €45 | €63 | +€18 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €28,729 | €35,513 | +€6,784 | +23.6% |
| Income taxes | 67/77 | €6,351 | €9,166 | +€2,816 | +44.3% |
| Profit (loss) for the period | 9904 | €22,378 | €26,346 | +€3,968 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,378 | €26,346 | +€3,968 | +17.7% |
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 9 October 2026 via checked.be.