A&J PARTNERS: 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 PARTNERS
Largest movements
- Deferred charges and accrued income -€4,085
down €4,085 (-22.6%), from €18,070 to €13,985
- Cash -€2,655
down €2,655 (-99.7%), from €2,664 to €9
mainly Net result for the year (-€6,758) and Accrued charges and deferred income (-€6,488)
- Other debts +€9,877
new in 2025: €9,877
- Profit (loss) carried forward -€6,758
down €6,758 (-92.4%), from -€7,310 to -€14,068
- Accrued charges and deferred income -€6,488
no longer reported in 2025 (was €6,488)
- Trade debts -€2,636
down €2,636 (-13.5%), from €19,596 to €16,960
- Tax, wage and social debts -€735
down €735 (-75.5%), from €974 to €239
of which Taxes: -€974
- Gross operating margin -€8,341
down €8,341, from €2,089 to -€6,252
- Taxes +€483
new in 2025: €483
- Other operating charges -€263
down €263 (-97.4%), from €270 to €7
- Financial charges -€70
down €70 (-81.4%), from €86 to €16
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 | €21,048 | €14,308 | -€6,740 | -32.0% |
| Fixed assets | 21/28 | €314 | €314 | = | 0.0% |
| Financial fixed assets | 28 | €314 | €314 | = | 0.0% |
| Current assets | 29/58 | €20,734 | €13,994 | -€6,740 | -32.5% |
| Cash at bank and in hand | 54/58 | €2,664 | €9 | -€2,655 | -99.7% |
| Deferred charges and accrued income | 490/1 | €18,070 | €13,985 | -€4,085 | -22.6% |
| Total equity and liabilities | 10/49 | €21,048 | €14,308 | -€6,740 | -32.0% |
| Equity | 10/15 | -€6,010 | -€12,768 | -€6,758 | -112% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,310 | -€14,068 | -€6,758 | -92.4% |
| Amounts payable | 17/49 | €27,058 | €27,076 | +€18 | +0.1% |
| Amounts payable within one year | 42/48 | €20,570 | €27,076 | +€6,506 | +31.6% |
| Trade debts | 44 | €19,596 | €16,960 | -€2,636 | -13.5% |
| Suppliers | 440/4 | €19,596 | €16,960 | -€2,636 | -13.5% |
| Taxes, remuneration and social security | 45 | €974 | €239 | -€735 | -75.5% |
| Taxes | 450/3 | €974 | - | -€974 | |
| Remuneration and social security | 454/9 | - | €239 | +€239 | |
| Other amounts payable | 47/48 | - | €9,877 | +€9,877 | |
| Accrued charges and deferred income | 492/3 | €6,488 | - | -€6,488 | |
| Other operating charges | 640/8 | €270 | €7 | -€263 | -97.4% |
| Gross operating margin | 9900 | €2,089 | -€6,252 | -€8,341 | |
| Operating profit (loss) | 9901 | €1,819 | -€6,259 | -€8,078 | |
| Financial charges | 65/66B | €86 | €16 | -€70 | -81.4% |
| Recurring financial charges | 65 | €86 | €16 | -€70 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €1,733 | -€6,275 | -€8,008 | |
| Income taxes | 67/77 | - | €483 | +€483 | |
| Profit (loss) for the period | 9904 | €1,733 | -€6,758 | -€8,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,733 | -€6,758 | -€8,491 |
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 25 October 2026 via checked.be.