A & J COMPANY: 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.
What changed
A & J COMPANY
financial year 2022 compared with 2021filed annual accounts (NBB)
Net result for the year
-€2,140
2021 · €0-€2,140
Equity
-€13,116
2021 · -€10,976-€2,140
Cash
-
not filed
Balance sheet total
€468
2021 · -+€468
Largest movements
Assets
- Receivables within one year +€468
new in 2022: €468
Equity and liabilities
- Other debts +€2,608
up €2,608 (+23.8%), from €10,976 to €13,584
- Profit (loss) carried forward -€2,140
down €2,140 (-6.8%), from -€31,436 to -€33,576
Income statement
- Gross operating margin -€2,140
down €2,140, from €0 to -€2,140
From the 2021 result to the 2022 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.
Result 2021
€0
Gross operating margin
-€2,140
Result 2022
-€2,140
lowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €468 | +€468 | |
| Current assets | 29/58 | - | €468 | +€468 | |
| Amounts receivable within one year | 40/41 | - | €468 | +€468 | |
| Other amounts receivable | 41 | - | €468 | +€468 | |
| Total equity and liabilities | 10/49 | €0 | €468 | +€468 | |
| Equity | 10/15 | -€10,976 | -€13,116 | -€2,140 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,436 | -€33,576 | -€2,140 | -6.8% |
| Amounts payable | 17/49 | €10,976 | €13,584 | +€2,608 | +23.8% |
| Amounts payable within one year | 42/48 | €10,976 | €13,584 | +€2,608 | +23.8% |
| Other amounts payable | 47/48 | €10,976 | €13,584 | +€2,608 | +23.8% |
| Gross operating margin | 9900 | €0 | -€2,140 | -€2,140 | |
| Operating profit (loss) | 9901 | €0 | -€2,140 | -€2,140 | |
| Profit (loss) for the period before taxes | 9903 | €0 | -€2,140 | -€2,140 | |
| Profit (loss) for the period | 9904 | €0 | -€2,140 | -€2,140 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€2,140 | -€2,140 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.