A.J.Plus: what changed
Two fiscal 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.Plus
Largest movements
- Cash -€12,088
down €12,088 (-41.7%), from €28,961 to €16,873
mainly Other debts (-€13,352) and Contributions, distributions and other (-€10,443)
- Receivables within one year +€1,305
up €1,305 (+89.0%), from €1,467 to €2,772
of which Trade receivables: +€1,305
- Intangible fixed assets -€682
no longer reported in 2025 (was €682)
- Deferred charges and accrued income +€471
new in 2025: €471
- Other debts -€13,352
down €13,352 (-55.0%), from €24,260 to €10,908
- Trade debts +€1,199
up €1,199 (+1199.5%), from €100 to €1,299
- Tax, wage and social debts +€1,178
up €1,178 (+55.2%), from €2,134 to €3,312
of which Taxes: +€1,314
- Gross operating margin +€6,029
up €6,029 (+68.7%), from €8,775 to €14,804
- Depreciation -€1,654
down €1,654 (-65.3%), from €2,533 to €879
- Taxes +€1,532
up €1,532 (+105.0%), from €1,459 to €2,991
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.
Cash bridge derived
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 | €31,710 | €20,519 | -€11,191 | -35.3% |
| Fixed assets | 21/28 | €1,282 | €404 | -€879 | -68.5% |
| Intangible fixed assets | 21 | €682 | - | -€682 | |
| Tangible fixed assets | 22/27 | €600 | €404 | -€196 | -32.7% |
| Furniture and vehicles | 24 | €600 | €404 | -€196 | -32.7% |
| Current assets | 29/58 | €30,428 | €20,116 | -€10,312 | -33.9% |
| Amounts receivable within one year | 40/41 | €1,467 | €2,772 | +€1,305 | +89.0% |
| Trade receivables | 40 | €364 | €1,669 | +€1,305 | +358.6% |
| Other amounts receivable | 41 | €1,103 | €1,103 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,961 | €16,873 | -€12,088 | -41.7% |
| Deferred charges and accrued income | 490/1 | - | €471 | +€471 | |
| Total equity and liabilities | 10/49 | €31,710 | €20,519 | -€11,191 | -35.3% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €26,710 | €15,519 | -€11,191 | -41.9% |
| Amounts payable within one year | 42/48 | €26,494 | €15,519 | -€10,975 | -41.4% |
| Trade debts | 44 | €100 | €1,299 | +€1,199 | +1199.5% |
| Suppliers | 440/4 | €100 | €1,299 | +€1,199 | +1199.5% |
| Taxes, remuneration and social security | 45 | €2,134 | €3,312 | +€1,178 | +55.2% |
| Taxes | 450/3 | €1,998 | €3,312 | +€1,314 | +65.8% |
| Remuneration and social security | 454/9 | €136 | - | -€136 | |
| Other amounts payable | 47/48 | €24,260 | €10,908 | -€13,352 | -55.0% |
| Accrued charges and deferred income | 492/3 | €216 | - | -€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,533 | €879 | -€1,654 | -65.3% |
| Other operating charges | 640/8 | €118 | €174 | +€56 | +47.5% |
| Gross operating margin | 9900 | €8,775 | €14,804 | +€6,029 | +68.7% |
| Operating profit (loss) | 9901 | €6,124 | €13,751 | +€7,627 | +124.5% |
| Financial income | 75/76B | €78 | €0 | -€78 | -99.5% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -99.5% |
| Financial charges | 65/66B | €328 | €317 | -€11 | -3.3% |
| Recurring financial charges | 65 | €328 | €317 | -€11 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,874 | €13,434 | +€7,560 | +128.7% |
| Income taxes | 67/77 | €1,459 | €2,991 | +€1,532 | +105.0% |
| Profit (loss) for the period | 9904 | €4,415 | €10,443 | +€6,028 | +136.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,415 | €10,443 | +€6,028 | +136.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.