A.J.M. COMPTA: 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.M. COMPTA
Largest movements
- Cash +€13,408
up €13,408 (+3.0%), from €444,023 to €457,431
mainly Net result for the year (+€60,381) and Other debts (+€10,000)
- Profit (loss) carried forward +€10,381
up €10,381 (+4.5%), from €232,117 to €242,498
- Other debts +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Gross operating margin +€9,570
up €9,570 (+9.7%), from €98,601 to €108,171
- Taxes +€3,388
up €3,388 (+22.2%), from €15,292 to €18,680
- Financial income +€1,416
up €1,416 (+124%), from €1,139 to €2,555
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 | €473,529 | €491,981 | +€18,453 | +3.9% |
| Fixed assets | 21/28 | €213 | €149 | -€64 | -30.2% |
| Tangible fixed assets | 22/27 | €64 | - | -€64 | |
| Furniture and vehicles | 24 | €64 | - | -€64 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €473,316 | €491,833 | +€18,517 | +3.9% |
| Amounts receivable within one year | 40/41 | €23,708 | €24,537 | +€829 | +3.5% |
| Trade receivables | 40 | €23,708 | €24,537 | +€829 | +3.5% |
| Cash at bank and in hand | 54/58 | €444,023 | €457,431 | +€13,408 | +3.0% |
| Deferred charges and accrued income | 490/1 | €5,585 | €9,865 | +€4,280 | +76.6% |
| Total equity and liabilities | 10/49 | €473,529 | €491,981 | +€18,453 | +3.9% |
| Equity | 10/15 | €416,377 | €426,757 | +€10,381 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €171,859 | €171,859 | = | 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% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,117 | €242,498 | +€10,381 | +4.5% |
| Amounts payable | 17/49 | €57,152 | €65,224 | +€8,072 | +14.1% |
| Amounts payable within one year | 42/48 | €57,152 | €65,224 | +€8,072 | +14.1% |
| Trade debts | 44 | €206 | €119 | -€87 | -42.3% |
| Suppliers | 440/4 | €206 | €119 | -€87 | -42.3% |
| Taxes, remuneration and social security | 45 | €16,946 | €15,105 | -€1,841 | -10.9% |
| Taxes | 450/3 | €8,379 | €9,108 | +€729 | +8.7% |
| Remuneration and social security | 454/9 | €8,567 | €5,997 | -€2,570 | -30.0% |
| Other amounts payable | 47/48 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Remuneration, social security and pensions | 62 | €26,758 | €27,709 | +€952 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €64 | -€1,006 | -94.0% |
| Other operating charges | 640/8 | €3,709 | €3,783 | +€74 | +2.0% |
| Non-recurring operating charges | 66A | €50 | €63 | +€13 | +26.8% |
| Gross operating margin | 9900 | €98,601 | €108,171 | +€9,570 | +9.7% |
| Operating profit (loss) | 9901 | €67,014 | €76,550 | +€9,536 | +14.2% |
| Financial income | 75/76B | €1,139 | €2,555 | +€1,416 | +124% |
| Recurring financial income | 75 | €1,139 | €2,555 | +€1,416 | +124% |
| Financial charges | 65/66B | €68 | €46 | -€22 | -33.0% |
| Recurring financial charges | 65 | €68 | €46 | -€22 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €68,085 | €79,060 | +€10,975 | +16.1% |
| Income taxes | 67/77 | €15,292 | €18,680 | +€3,388 | +22.2% |
| Profit (loss) for the period | 9904 | €52,794 | €60,381 | +€7,587 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,794 | €60,381 | +€7,587 | +14.4% |
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 14 October 2026 via checked.be.