A&J INTERIEUR: 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 INTERIEUR
Largest movements
- Receivables after one year +€57,652
new in 2025: €57,652
- Financial fixed assets -€55,579
no longer reported in 2025 (was €55,579)
- Cash -€4,744
down €4,744 (-45.7%), from €10,370 to €5,627
mainly Receivables after one year (-€57,652) and Trade debts (-€3,946)
- Stocks and contracts -€1,334
down €1,334 (-22.9%), from €5,827 to €4,493
- Trade debts -€3,946
down €3,946 (-100%), from €3,946 to €0
- Reserves +€1,401
up €1,401 (+1.5%), from €94,922 to €96,324
of which Distributable reserves: +€1,401
- Debts after one year -€1,394
down €1,394 (-100%), from €1,394 to €0
- Current portion of long-term debt -€1,257
down €1,257 (-47.4%), from €2,651 to €1,394
- Taxes -€1,149
down €1,149 (-34.5%), from €3,325 to €2,176
- Financial income +€572
up €572 (+51.7%), from €1,107 to €1,680
- Gross operating margin +€514
up €514 (+8.7%), from €5,882 to €6,396
- Depreciation +€294
up €294 (+9.3%), from €3,158 to €3,453
- Financial charges -€197
down €197 (-47.2%), from €417 to €220
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 | €110,889 | €107,065 | -€3,823 | -3.4% |
| Fixed assets | 21/28 | €61,646 | €6,929 | -€54,717 | -88.8% |
| Tangible fixed assets | 22/27 | €6,067 | €6,929 | +€862 | +14.2% |
| Land and buildings | 22 | €5,654 | €6,866 | +€1,212 | +21.4% |
| Furniture and vehicles | 24 | €413 | €63 | -€350 | -84.7% |
| Financial fixed assets | 28 | €55,579 | - | -€55,579 | |
| Current assets | 29/58 | €49,243 | €100,136 | +€50,894 | +103% |
| Amounts receivable after more than one year | 29 | - | €57,652 | +€57,652 | |
| Other amounts receivable | 291 | - | €57,652 | +€57,652 | |
| Stocks and contracts in progress | 3 | €5,827 | €4,493 | -€1,334 | -22.9% |
| Stocks | 30/36 | €5,827 | €4,493 | -€1,334 | -22.9% |
| Amounts receivable within one year | 40/41 | €14,210 | €13,529 | -€681 | -4.8% |
| Trade receivables | 40 | €12,048 | €12,331 | +€283 | +2.3% |
| Other amounts receivable | 41 | €2,162 | €1,198 | -€964 | -44.6% |
| Cash at bank and in hand | 54/58 | €10,370 | €5,627 | -€4,744 | -45.7% |
| Deferred charges and accrued income | 490/1 | €18,836 | €18,836 | = | 0.0% |
| Total equity and liabilities | 10/49 | €110,889 | €107,065 | -€3,823 | -3.4% |
| Equity | 10/15 | €102,530 | €103,932 | +€1,401 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,922 | €96,324 | +€1,401 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €93,062 | €94,464 | +€1,401 | +1.5% |
| Profit (loss) carried forward | 14 | €1,408 | €1,408 | = | 0.0% |
| Amounts payable | 17/49 | €8,358 | €3,133 | -€5,225 | -62.5% |
| Amounts payable after more than one year | 17 | €1,394 | €0 | -€1,394 | -100% |
| Financial debts | 170/4 | €1,394 | €0 | -€1,394 | -100% |
| Amounts payable within one year | 42/48 | €6,807 | €3,133 | -€3,673 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €2,651 | €1,394 | -€1,257 | -47.4% |
| Financial debts | 43 | - | €1,019 | +€1,019 | |
| Credit institutions | 430/8 | - | €1,019 | +€1,019 | |
| Trade debts | 44 | €3,946 | €0 | -€3,946 | -100% |
| Suppliers | 440/4 | €3,946 | €0 | -€3,946 | -100% |
| Taxes, remuneration and social security | 45 | €210 | €720 | +€510 | +243% |
| Taxes | 450/3 | €210 | €720 | +€510 | +243% |
| Accrued charges and deferred income | 492/3 | €157 | €0 | -€157 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,158 | €3,453 | +€294 | +9.3% |
| Other operating charges | 640/8 | €660 | €825 | +€166 | +25.1% |
| Gross operating margin | 9900 | €5,882 | €6,396 | +€514 | +8.7% |
| Operating profit (loss) | 9901 | €2,064 | €2,118 | +€54 | +2.6% |
| Financial income | 75/76B | €1,107 | €1,680 | +€572 | +51.7% |
| Recurring financial income | 75 | €1,107 | €1,680 | +€572 | +51.7% |
| Financial charges | 65/66B | €417 | €220 | -€197 | -47.2% |
| Recurring financial charges | 65 | €417 | €220 | -€197 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €2,755 | €3,578 | +€823 | +29.9% |
| Income taxes | 67/77 | €3,325 | €2,176 | -€1,149 | -34.5% |
| Profit (loss) for the period | 9904 | -€570 | €1,401 | +€1,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€570 | €1,401 | +€1,972 |
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 23 October 2026 via checked.be.