SYJA: 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.
SYJA
Largest movements
- Tangible fixed assets -€74,768
down €74,768 (-52.3%), from €143,018 to €68,250
- Debts after one year -€105,761
down €105,761 (-54.6%), from €193,738 to €87,977
- Reserves +€61,143
up €61,143 (+10.7%), from €570,773 to €631,916
- Other debts -€36,400
down €36,400 (-8.0%), from €457,746 to €421,346
- Tax, wage and social debts +€17,145
up €17,145 (+126.1%), from €13,593 to €30,739
- Gross operating margin +€50,205
up €50,205 (+73.4%), from €68,437 to €118,641
- Taxes +€21,608
up €21,608 (+273.8%), from €7,892 to €29,500
- Depreciation -€7,757
down €7,757 (-28.3%), from €27,426 to €19,669
- Financial charges -€5,056
down €5,056 (-36.2%), from €13,970 to €8,914
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 | €1,367,986 | €1,298,054 | -€69,933 | -5.1% |
| Fixed assets | 21/28 | €1,293,018 | €1,218,250 | -€74,768 | -5.8% |
| Tangible fixed assets | 22/27 | €143,018 | €68,250 | -€74,768 | -52.3% |
| Furniture and vehicles | 24 | €143,018 | €68,250 | -€74,768 | -52.3% |
| Financial fixed assets | 28 | €1,150,000 | €1,150,000 | = | 0.0% |
| Current assets | 29/58 | €74,968 | €79,803 | +€4,835 | +6.4% |
| Amounts receivable within one year | 40/41 | €69,180 | €74,788 | +€5,608 | +8.1% |
| Trade receivables | 40 | €3,025 | €0 | -€3,025 | -100.0% |
| Other amounts receivable | 41 | €66,155 | €74,788 | +€8,633 | +13.0% |
| Cash at bank and in hand | 54/58 | €0 | €3,441 | +€3,441 | |
| Deferred charges and accrued income | 490/1 | €5,788 | €1,574 | -€4,214 | -72.8% |
| Total equity and liabilities | 10/49 | €1,367,986 | €1,298,054 | -€69,933 | -5.1% |
| Equity | 10/15 | €583,173 | €644,316 | +€61,143 | +10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €570,773 | €631,916 | +€61,143 | +10.7% |
| Distributable reserves | 133 | €570,773 | €631,916 | +€61,143 | +10.7% |
| Amounts payable | 17/49 | €784,813 | €653,738 | -€131,076 | -16.7% |
| Amounts payable after more than one year | 17 | €193,738 | €87,977 | -€105,761 | -54.6% |
| Financial debts | 170/4 | €193,738 | €87,977 | -€105,761 | -54.6% |
| Amounts payable within one year | 42/48 | €581,397 | €565,761 | -€15,637 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €104,116 | €105,761 | +€1,645 | +1.6% |
| Financial debts | 43 | €964 | €0 | -€964 | -100.0% |
| Credit institutions | 430/8 | €964 | €0 | -€964 | -100.0% |
| Trade debts | 44 | €4,979 | €7,915 | +€2,937 | +59.0% |
| Suppliers | 440/4 | €4,979 | €7,915 | +€2,937 | +59.0% |
| Taxes, remuneration and social security | 45 | €13,593 | €30,739 | +€17,145 | +126.1% |
| Taxes | 450/3 | €13,593 | €30,739 | +€17,145 | +126.1% |
| Other amounts payable | 47/48 | €457,746 | €421,346 | -€36,400 | -8.0% |
| Accrued charges and deferred income | 492/3 | €9,678 | €0 | -€9,678 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,426 | €19,669 | -€7,757 | -28.3% |
| Other operating charges | 640/8 | €3,819 | €2,804 | -€1,015 | -26.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €68,437 | €118,641 | +€50,205 | +73.4% |
| Operating profit (loss) | 9901 | €37,192 | €96,169 | +€58,976 | +158.6% |
| Financial income | 75/76B | €2,841 | €3,388 | +€548 | +19.3% |
| Recurring financial income | 75 | €2,841 | €3,388 | +€548 | +19.3% |
| Financial charges | 65/66B | €13,970 | €8,914 | -€5,056 | -36.2% |
| Recurring financial charges | 65 | €13,970 | €8,914 | -€5,056 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €26,064 | €90,643 | +€64,580 | +247.8% |
| Income taxes | 67/77 | €7,892 | €29,500 | +€21,608 | +273.8% |
| Profit (loss) for the period | 9904 | €18,172 | €61,143 | +€42,971 | +236.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,172 | €61,143 | +€42,971 | +236.5% |
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 2 October 2026 via checked.be.