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.
SJA Services
Largest movements
- Tangible fixed assets +€5,935
up €5,935 (+12.8%), from €46,248 to €52,183
of which Plant, machinery and equipment: +€6,911
- Cash -€5,060
down €5,060 (-68.2%), from €7,422 to €2,362
mainly Net result for the year (-€8,215) and Investment in fixed assets (net) (-€5,935)
- Receivables within one year -€1,759
no longer reported in 2025 (was €1,759)
- Tax, wage and social debts +€8,414
new in 2025: €8,414
- Profit (loss) carried forward -€8,215
down €8,215 (-19.1%), from -€42,966 to -€51,181
- Trade debts -€1,083
down €1,083 (-1.1%), from €102,381 to €101,298
- Gross operating margin -€10,148
down €10,148, from €3,406 to -€6,742
- Staff costs +€1,468
new in 2025: €1,468
- Other operating charges -€369
no longer reported in 2025 (was €369)
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 | €103,560 | €102,676 | -€884 | -0.9% |
| Fixed assets | 21/28 | €79,828 | €85,763 | +€5,935 | +7.4% |
| Intangible fixed assets | 21 | €33,580 | €33,580 | = | 0.0% |
| Tangible fixed assets | 22/27 | €46,248 | €52,183 | +€5,935 | +12.8% |
| Land and buildings | 22 | €13,250 | €13,250 | = | 0.0% |
| Plant, machinery and equipment | 23 | €28,312 | €35,223 | +€6,911 | +24.4% |
| Furniture and vehicles | 24 | €3,710 | €3,710 | = | 0.0% |
| Other tangible fixed assets | 26 | €976 | - | -€976 | |
| Current assets | 29/58 | €23,732 | €16,913 | -€6,819 | -28.7% |
| Stocks and contracts in progress | 3 | €14,551 | €14,551 | = | 0.0% |
| Stocks | 30/36 | €14,551 | €14,551 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,759 | - | -€1,759 | |
| Other amounts receivable | 41 | €1,759 | - | -€1,759 | |
| Cash at bank and in hand | 54/58 | €7,422 | €2,362 | -€5,060 | -68.2% |
| Total equity and liabilities | 10/49 | €103,560 | €102,676 | -€884 | -0.9% |
| Equity | 10/15 | -€24,069 | -€32,284 | -€8,215 | -34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €297 | €297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €297 | €297 | = | 0.0% |
| Reserves not available under the articles | 1311 | €297 | €297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,966 | -€51,181 | -€8,215 | -19.1% |
| Amounts payable | 17/49 | €127,629 | €134,960 | +€7,331 | +5.7% |
| Amounts payable within one year | 42/48 | €127,629 | €134,960 | +€7,331 | +5.7% |
| Trade debts | 44 | €102,381 | €101,298 | -€1,083 | -1.1% |
| Suppliers | 440/4 | €102,381 | €101,298 | -€1,083 | -1.1% |
| Taxes, remuneration and social security | 45 | - | €8,414 | +€8,414 | |
| Taxes | 450/3 | - | €8,414 | +€8,414 | |
| Other amounts payable | 47/48 | €25,248 | €25,248 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €1,468 | +€1,468 | |
| Other operating charges | 640/8 | €369 | - | -€369 | |
| Gross operating margin | 9900 | €3,406 | -€6,742 | -€10,148 | |
| Operating profit (loss) | 9901 | €3,037 | -€8,210 | -€11,247 | |
| Financial charges | 65/66B | - | €5 | +€5 | |
| Recurring financial charges | 65 | - | €5 | +€5 | |
| Profit (loss) for the period before taxes | 9903 | €3,037 | -€8,215 | -€11,252 | |
| Profit (loss) for the period | 9904 | €3,037 | -€8,215 | -€11,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,037 | -€8,215 | -€11,252 |
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 27 September 2026 via checked.be.