SNJ Accounting: 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.
SNJ Accounting
Largest movements
- Cash +€72,207
up €72,207 (+73.1%), from €98,803 to €171,010
mainly Net result for the year (+€65,023) and Tax, wage and social debts (+€18,235)
- Receivables within one year +€14,348
up €14,348 (+92.1%), from €15,586 to €29,934
- Tangible fixed assets -€10,945
down €10,945 (-22.0%), from €49,748 to €38,802
- Reserves +€65,023
up €65,023 (+65.7%), from €98,899 to €163,922
- Tax, wage and social debts +€18,235
up €18,235 (+90.2%), from €20,213 to €38,448
- Debts after one year -€8,943
down €8,943 (-25.5%), from €35,082 to €26,139
- Gross operating margin +€25,783
up €25,783 (+36.9%), from €69,872 to €95,655
- Depreciation +€5,966
up €5,966 (+120%), from €4,980 to €10,945
- Taxes +€3,530
up €3,530 (+25.6%), from €13,814 to €17,344
- Financial charges +€1,032
up €1,032 (+103%), from €998 to €2,030
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 | €165,413 | €241,626 | +€76,214 | +46.1% |
| Fixed assets | 21/28 | €49,748 | €38,802 | -€10,945 | -22.0% |
| Tangible fixed assets | 22/27 | €49,748 | €38,802 | -€10,945 | -22.0% |
| Furniture and vehicles | 24 | €49,748 | €38,802 | -€10,945 | -22.0% |
| Current assets | 29/58 | €115,665 | €202,824 | +€87,159 | +75.4% |
| Amounts receivable within one year | 40/41 | €15,586 | €29,934 | +€14,348 | +92.1% |
| Trade receivables | 40 | €15,586 | €29,934 | +€14,348 | +92.1% |
| Cash at bank and in hand | 54/58 | €98,803 | €171,010 | +€72,207 | +73.1% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,880 | +€604 | +47.3% |
| Total equity and liabilities | 10/49 | €165,413 | €241,626 | +€76,214 | +46.1% |
| Equity | 10/15 | €100,899 | €165,922 | +€65,023 | +64.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €98,899 | €163,922 | +€65,023 | +65.7% |
| Distributable reserves | 133 | €98,899 | €163,922 | +€65,023 | +65.7% |
| Amounts payable | 17/49 | €64,514 | €75,705 | +€11,191 | +17.3% |
| Amounts payable after more than one year | 17 | €35,082 | €26,139 | -€8,943 | -25.5% |
| Financial debts | 170/4 | €35,082 | €26,139 | -€8,943 | -25.5% |
| Amounts payable within one year | 42/48 | €29,367 | €49,499 | +€20,132 | +68.6% |
| Current portion of amounts payable after more than one year | 42 | €8,510 | €8,943 | +€433 | +5.1% |
| Trade debts | 44 | €325 | €746 | +€421 | +130% |
| Suppliers | 440/4 | €325 | €746 | +€421 | +130% |
| Taxes, remuneration and social security | 45 | €20,213 | €38,448 | +€18,235 | +90.2% |
| Taxes | 450/3 | €20,213 | €38,448 | +€18,235 | +90.2% |
| Other amounts payable | 47/48 | €319 | €1,362 | +€1,043 | +326% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,980 | €10,945 | +€5,966 | +120% |
| Other operating charges | 640/8 | €161 | €313 | +€151 | +93.9% |
| Gross operating margin | 9900 | €69,872 | €95,655 | +€25,783 | +36.9% |
| Operating profit (loss) | 9901 | €64,731 | €84,397 | +€19,666 | +30.4% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100% |
| Financial charges | 65/66B | €998 | €2,030 | +€1,032 | +103% |
| Recurring financial charges | 65 | €998 | €2,030 | +€1,032 | +103% |
| Profit (loss) for the period before taxes | 9903 | €63,758 | €82,367 | +€18,609 | +29.2% |
| Income taxes | 67/77 | €13,814 | €17,344 | +€3,530 | +25.6% |
| Profit (loss) for the period | 9904 | €49,944 | €65,023 | +€15,079 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,944 | €65,023 | +€15,079 | +30.2% |
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 28 October 2026 via checked.be.