SNJ Consult: 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 Consult
Largest movements
- Cash -€30,339
down €30,339 (-10.8%), from €282,068 to €251,729
mainly Contributions, distributions and other (-€281,986) and Tax, wage and social debts (-€19,216)
- Tangible fixed assets -€18,743
down €18,743 (-23.7%), from €79,242 to €60,499
- Reserves -€189,272
down €189,272 (-97.4%), from €194,272 to €5,000
- Other debts +€174,595
up €174,595 (+293.4%), from €59,500 to €234,095
- Tax, wage and social debts -€19,216
down €19,216 (-33.9%), from €56,658 to €37,442
- Debts after one year -€15,353
down €15,353 (-46.4%), from €33,082 to €17,729
- Purchases and services +€35,714
up €35,714 (+46.5%), from €76,861 to €112,576
- Turnover +€24,778
up €24,778 (+11.0%), from €226,024 to €250,802
- Gross operating margin -€13,787
down €13,787 (-8.8%), from €156,130 to €142,342
- Other operating charges -€4,859
down €4,859 (-81.4%), from €5,969 to €1,109
- Taxes -€2,687
down €2,687 (-9.4%), from €28,551 to €25,864
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 | €364,737 | €319,313 | -€45,424 | -12.5% |
| Fixed assets | 21/28 | €79,242 | €60,499 | -€18,743 | -23.7% |
| Tangible fixed assets | 22/27 | €79,242 | €60,499 | -€18,743 | -23.7% |
| Furniture and vehicles | 24 | €79,242 | €60,499 | -€18,743 | -23.7% |
| Current assets | 29/58 | €285,495 | €258,814 | -€26,682 | -9.3% |
| Amounts receivable within one year | 40/41 | €2,191 | €5,585 | +€3,395 | +154.9% |
| Trade receivables | 40 | €568 | €0 | -€568 | -100.0% |
| Other amounts receivable | 41 | €1,623 | €5,585 | +€3,962 | +244.1% |
| Cash at bank and in hand | 54/58 | €282,068 | €251,729 | -€30,339 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,236 | €1,500 | +€263 | +21.3% |
| Total equity and liabilities | 10/49 | €364,737 | €319,313 | -€45,424 | -12.5% |
| Equity | 10/15 | €200,272 | €11,000 | -€189,272 | -94.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €194,272 | €5,000 | -€189,272 | -97.4% |
| Distributable reserves | 133 | €194,272 | €5,000 | -€189,272 | -97.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €164,465 | €308,313 | +€143,848 | +87.5% |
| Amounts payable after more than one year | 17 | €33,082 | €17,729 | -€15,353 | -46.4% |
| Financial debts | 170/4 | €33,082 | €17,729 | -€15,353 | -46.4% |
| Amounts payable within one year | 42/48 | €131,383 | €290,584 | +€159,201 | +121.2% |
| Current portion of amounts payable after more than one year | 42 | €14,440 | €15,353 | +€913 | +6.3% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €785 | €3,610 | +€2,824 | +359.8% |
| Suppliers | 440/4 | €785 | €3,610 | +€2,824 | +359.8% |
| Taxes, remuneration and social security | 45 | €56,658 | €37,442 | -€19,216 | -33.9% |
| Taxes | 450/3 | €56,658 | €37,442 | -€19,216 | -33.9% |
| Other amounts payable | 47/48 | €59,500 | €234,095 | +€174,595 | +293.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €226,024 | €250,802 | +€24,778 | +11.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,861 | €112,576 | +€35,714 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,717 | €19,942 | +€2,225 | +12.6% |
| Other operating charges | 640/8 | €5,969 | €1,109 | -€4,859 | -81.4% |
| Gross operating margin | 9900 | €156,130 | €142,342 | -€13,787 | -8.8% |
| Operating profit (loss) | 9901 | €132,444 | €121,291 | -€11,153 | -8.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,499 | €2,713 | -€786 | -22.5% |
| Recurring financial charges | 65 | €3,499 | €2,713 | -€786 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €128,945 | €118,578 | -€10,367 | -8.0% |
| Income taxes | 67/77 | €28,551 | €25,864 | -€2,687 | -9.4% |
| Profit (loss) for the period | 9904 | €100,394 | €92,714 | -€7,680 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,394 | €92,714 | -€7,680 | -7.6% |
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 10 October 2026 via checked.be.