A.J CONSTRUCT INTERNATIONAL: 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.J CONSTRUCT INTERNATIONAL
Largest movements
- Receivables within one year +€158,244
up €158,244 (+111%), from €142,696 to €300,941
of which Trade receivables: +€108,050
- Trade debts +€181,338
up €181,338 (+274%), from €66,096 to €247,435
- Profit (loss) carried forward -€22,293
down €22,293 (-32.1%), from €69,539 to €47,246
- Short-term financial debts +€5,112
new in 2024: €5,112
- Gross operating margin -€40,559
down €40,559, from €19,724 to -€20,836
- Depreciation -€6,879
no longer reported in 2024 (was €6,879)
- Staff costs -€4,700
no longer reported in 2024 (was €4,700)
- Taxes +€4,530
new in 2024: €4,530
- Financial income +€3,477
up €3,477 (+190%), from €1,827 to €5,304
of which Financial income: +€3,477
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,034 | €312,235 | +€161,201 | +107% |
| Fixed assets | 21/28 | €6,500 | €6,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,500 | €6,500 | = | 0.0% |
| Furniture and vehicles | 24 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €144,534 | €305,735 | +€161,201 | +112% |
| Amounts receivable within one year | 40/41 | €142,696 | €300,941 | +€158,244 | +111% |
| Trade receivables | 40 | €73,102 | €181,152 | +€108,050 | +148% |
| Other amounts receivable | 41 | €69,595 | €119,788 | +€50,194 | +72.1% |
| Cash at bank and in hand | 54/58 | €1,838 | €4,794 | +€2,956 | +161% |
| Total equity and liabilities | 10/49 | €151,034 | €312,235 | +€161,201 | +107% |
| Equity | 10/15 | €79,539 | €57,246 | -€22,293 | -28.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,539 | €47,246 | -€22,293 | -32.1% |
| Amounts payable | 17/49 | €71,496 | €254,989 | +€183,494 | +257% |
| Amounts payable after more than one year | 17 | €3,183 | €1,749 | -€1,435 | -45.1% |
| Financial debts | 170/4 | €3,183 | €1,749 | -€1,435 | -45.1% |
| Amounts payable within one year | 42/48 | €68,312 | €253,241 | +€184,928 | +271% |
| Current portion of amounts payable after more than one year | 42 | €469 | - | -€469 | |
| Financial debts | 43 | - | €5,112 | +€5,112 | |
| Credit institutions | 430/8 | - | €5,112 | +€5,112 | |
| Trade debts | 44 | €66,096 | €247,435 | +€181,338 | +274% |
| Suppliers | 440/4 | €66,096 | €247,435 | +€181,338 | +274% |
| Taxes, remuneration and social security | 45 | €1,747 | €694 | -€1,052 | -60.3% |
| Taxes | 450/3 | €1,747 | - | -€1,747 | |
| Remuneration and social security | 454/9 | - | €694 | +€694 | |
| Remuneration, social security and pensions | 62 | €4,700 | - | -€4,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,879 | - | -€6,879 | |
| Other operating charges | 640/8 | €3,776 | €1,638 | -€2,138 | -56.6% |
| Gross operating margin | 9900 | €19,724 | -€20,836 | -€40,559 | |
| Operating profit (loss) | 9901 | €4,369 | -€22,474 | -€26,843 | |
| Financial income | 75/76B | €1,827 | €5,304 | +€3,477 | +190% |
| Recurring financial income | 75 | €1,827 | €5,304 | +€3,477 | +190% |
| Non-recurring financial income | 76B | €1,827 | €5,304 | +€3,477 | +190% |
| Financial charges | 65/66B | €203 | €593 | +€390 | +192% |
| Recurring financial charges | 65 | €203 | €593 | +€390 | +192% |
| Profit (loss) for the period before taxes | 9903 | €5,993 | -€17,763 | -€23,756 | |
| Income taxes | 67/77 | - | €4,530 | +€4,530 | |
| Profit (loss) for the period | 9904 | €5,993 | -€22,293 | -€28,286 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,993 | -€22,293 | -€28,286 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.