A et J CONCEPT: 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.
A et J CONCEPT
Largest movements
- Cash +€1,540
new in 2025: €1,540
mainly Other debts (+€11,543) and Trade debts (+€1,881)
- Deferred charges and accrued income -€634
no longer reported in 2025 (was €634)
- Receivables within one year -€187
no longer reported in 2025 (was €187)
- Other debts +€11,543
up €11,543 (+10.6%), from €108,424 to €119,967
- Profit (loss) carried forward -€5,429
down €5,429 (-4.2%), from -€128,502 to -€133,931
- Accrued charges and deferred income -€4,767
no longer reported in 2025 (was €4,767)
- Short-term financial debts -€3,163
no longer reported in 2025 (was €3,163)
- Trade debts +€1,881
up €1,881 (+124%), from €1,515 to €3,396
- Gross operating margin +€9,381
up €9,381 (+71.7%), from -€13,087 to -€3,706
- Other operating charges +€1,185
new in 2025: €1,185
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 | €13,141 | €13,860 | +€718 | +5.5% |
| Fixed assets | 21/28 | €12,320 | €12,320 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,279 | €11,279 | = | 0.0% |
| Land and buildings | 22 | €11,279 | €11,279 | = | 0.0% |
| Financial fixed assets | 28 | €1,041 | €1,041 | = | 0.0% |
| Current assets | 29/58 | €821 | €1,540 | +€718 | +87.5% |
| Amounts receivable within one year | 40/41 | €187 | - | -€187 | |
| Other amounts receivable | 41 | €187 | - | -€187 | |
| Cash at bank and in hand | 54/58 | - | €1,540 | +€1,540 | |
| Deferred charges and accrued income | 490/1 | €634 | - | -€634 | |
| Total equity and liabilities | 10/49 | €13,141 | €13,860 | +€718 | +5.5% |
| Equity | 10/15 | -€108,051 | -€113,480 | -€5,429 | -5.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,502 | -€133,931 | -€5,429 | -4.2% |
| Amounts payable | 17/49 | €121,192 | €127,340 | +€6,147 | +5.1% |
| Amounts payable within one year | 42/48 | €116,425 | €127,340 | +€10,915 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €3,146 | €3,146 | = | 0.0% |
| Financial debts | 43 | €3,163 | - | -€3,163 | |
| Credit institutions | 430/8 | €3,163 | - | -€3,163 | |
| Trade debts | 44 | €1,515 | €3,396 | +€1,881 | +124% |
| Suppliers | 440/4 | €1,515 | €3,396 | +€1,881 | +124% |
| Taxes, remuneration and social security | 45 | €176 | €830 | +€654 | +371% |
| Taxes | 450/3 | €176 | €830 | +€654 | +371% |
| Other amounts payable | 47/48 | €108,424 | €119,967 | +€11,543 | +10.6% |
| Accrued charges and deferred income | 492/3 | €4,767 | - | -€4,767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | - | -€2 | |
| Other operating charges | 640/8 | - | €1,185 | +€1,185 | |
| Gross operating margin | 9900 | -€13,087 | -€3,706 | +€9,381 | +71.7% |
| Operating profit (loss) | 9901 | -€13,089 | -€4,891 | +€8,198 | +62.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €512 | €538 | +€26 | +5.1% |
| Recurring financial charges | 65 | €512 | €538 | +€26 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,601 | -€5,429 | +€8,172 | +60.1% |
| Profit (loss) for the period | 9904 | -€13,601 | -€5,429 | +€8,172 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,601 | -€5,429 | +€8,172 | +60.1% |
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 26 October 2026 via checked.be.