SSJ: 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.
SSJ
Largest movements
- Cash +€28,009
up €28,009 (+2,270%), from €1,234 to €29,243
mainly Trade debts (+€20,641) and Net result for the year (+€16,430)
- Receivables within one year +€9,203
up €9,203 (+43.9%), from €20,943 to €30,146
of which Trade receivables: +€9,203
- Intangible fixed assets -€3,886
down €3,886 (-18.2%), from €21,376 to €17,490
- Deferred charges and accrued income +€2,451
up €2,451 (+82.4%), from €2,975 to €5,426
- Tangible fixed assets +€1,397
up €1,397 (+14.2%), from €9,855 to €11,252
of which Plant, machinery and equipment: +€2,334
- Trade debts +€20,641
up €20,641 (+519%), from €3,976 to €24,617
- Profit (loss) carried forward +€16,430
up €16,430 (+57.9%), from €28,379 to €44,809
- Tax, wage and social debts +€10,300
up €10,300 (+41.3%), from €24,935 to €35,235
of which Taxes: +€7,810
- Other debts -€10,198
down €10,198 (-53.2%), from €19,179 to €8,982
- Gross operating margin +€60,648
up €60,648 (+74.2%), from €81,684 to €142,332
- Staff costs +€33,131
up €33,131 (+40.3%), from €82,280 to €115,412
- Taxes +€3,626
up €3,626, from -€196 to €3,430
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 | €78,469 | €115,642 | +€37,173 | +47.4% |
| Fixed assets | 21/28 | €33,730 | €31,241 | -€2,489 | -7.4% |
| Intangible fixed assets | 21 | €21,376 | €17,490 | -€3,886 | -18.2% |
| Tangible fixed assets | 22/27 | €9,855 | €11,252 | +€1,397 | +14.2% |
| Plant, machinery and equipment | 23 | €2,219 | €4,552 | +€2,334 | +105% |
| Furniture and vehicles | 24 | €990 | €758 | -€232 | -23.4% |
| Other tangible fixed assets | 26 | €6,646 | €5,941 | -€705 | -10.6% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €44,739 | €84,401 | +€39,662 | +88.7% |
| Stocks and contracts in progress | 3 | €19,586 | €19,586 | = | 0.0% |
| Stocks | 30/36 | €19,586 | €19,586 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,943 | €30,146 | +€9,203 | +43.9% |
| Trade receivables | 40 | €20,943 | €30,146 | +€9,203 | +43.9% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €1,234 | €29,243 | +€28,009 | +2,270% |
| Deferred charges and accrued income | 490/1 | €2,975 | €5,426 | +€2,451 | +82.4% |
| Total equity and liabilities | 10/49 | €78,469 | €115,642 | +€37,173 | +47.4% |
| Equity | 10/15 | €30,379 | €46,809 | +€16,430 | +54.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,379 | €44,809 | +€16,430 | +57.9% |
| Amounts payable | 17/49 | €48,090 | €68,834 | +€20,743 | +43.1% |
| Amounts payable within one year | 42/48 | €48,090 | €68,834 | +€20,743 | +43.1% |
| Trade debts | 44 | €3,976 | €24,617 | +€20,641 | +519% |
| Suppliers | 440/4 | €3,976 | €24,617 | +€20,641 | +519% |
| Taxes, remuneration and social security | 45 | €24,935 | €35,235 | +€10,300 | +41.3% |
| Taxes | 450/3 | €19,557 | €27,367 | +€7,810 | +39.9% |
| Remuneration and social security | 454/9 | €5,377 | €7,868 | +€2,490 | +46.3% |
| Other amounts payable | 47/48 | €19,179 | €8,982 | -€10,198 | -53.2% |
| Remuneration, social security and pensions | 62 | €82,280 | €115,412 | +€33,131 | +40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,456 | €6,801 | +€1,345 | +24.7% |
| Gross operating margin | 9900 | €81,684 | €142,332 | +€60,648 | +74.2% |
| Operating profit (loss) | 9901 | -€6,052 | €20,120 | +€26,172 | |
| Financial income | 75/76B | €126 | €6 | -€121 | -95.4% |
| Recurring financial income | 75 | €126 | €6 | -€121 | -95.4% |
| Financial charges | 65/66B | €906 | €266 | -€640 | -70.7% |
| Recurring financial charges | 65 | €906 | €266 | -€640 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,832 | €19,860 | +€26,691 | |
| Income taxes | 67/77 | -€196 | €3,430 | +€3,626 | |
| Profit (loss) for the period | 9904 | -€6,635 | €16,430 | +€23,065 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,635 | €16,430 | +€23,065 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.