A&J RENOVATIONS: what changed
A&J RENOVATIONS
Largest movements
- Receivables within one year -€37,968
down €37,968 (-28.3%), from €134,152 to €96,185
of which Trade receivables: -€38,795
- Cash +€10,704
up €10,704 (+71.1%), from €15,053 to €25,757
mainly Receivables within one year (+€37,968) and Net result for the year (+€6,483)
- Deferred charges and accrued income -€4,549
down €4,549 (-28.1%), from €16,178 to €11,629
- Trade debts -€37,175
down €37,175 (-62.7%), from €59,337 to €22,161
- Reserves +€6,400
up €6,400 (+12.7%), from €50,450 to €56,850
of which Distributable reserves: +€6,400
- Tax, wage and social debts -€4,266
down €4,266 (-13.3%), from €32,077 to €27,811
of which Remuneration and social security: -€6,705
- Other debts +€3,762
up €3,762 (+98.6%), from €3,816 to €7,577
- Accrued charges and deferred income -€2,042
down €2,042 (-73.5%), from €2,779 to €737
- Financial charges +€1,985
up €1,985 (+72.8%), from €2,726 to €4,711
- Taxes +€1,265
up €1,265 (+18.1%), from €6,977 to €8,242
- Gross operating margin -€871
down €871 (-3.6%), from €24,346 to €23,475
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,070 | €137,831 | -€33,239 | -19.4% |
| Fixed assets | 21/28 | €5,687 | €4,261 | -€1,426 | -25.1% |
| Tangible fixed assets | 22/27 | €3,187 | €1,761 | -€1,426 | -44.8% |
| Furniture and vehicles | 24 | €3,187 | €1,761 | -€1,426 | -44.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €165,383 | €133,570 | -€31,813 | -19.2% |
| Amounts receivable within one year | 40/41 | €134,152 | €96,185 | -€37,968 | -28.3% |
| Trade receivables | 40 | €122,293 | €83,498 | -€38,795 | -31.7% |
| Other amounts receivable | 41 | €11,859 | €12,687 | +€828 | +7.0% |
| Cash at bank and in hand | 54/58 | €15,053 | €25,757 | +€10,704 | +71.1% |
| Deferred charges and accrued income | 490/1 | €16,178 | €11,629 | -€4,549 | -28.1% |
| Total equity and liabilities | 10/49 | €171,070 | €137,831 | -€33,239 | -19.4% |
| Equity | 10/15 | €73,062 | €79,545 | +€6,483 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,450 | €56,850 | +€6,400 | +12.7% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €50,350 | €56,750 | +€6,400 | +12.7% |
| Profit (loss) carried forward | 14 | €4,012 | €4,095 | +€83 | +2.1% |
| Amounts payable | 17/49 | €98,008 | €58,286 | -€39,722 | -40.5% |
| Amounts payable within one year | 42/48 | €95,229 | €57,549 | -€37,680 | -39.6% |
| Trade debts | 44 | €59,337 | €22,161 | -€37,175 | -62.7% |
| Suppliers | 440/4 | €59,337 | €22,161 | -€37,175 | -62.7% |
| Taxes, remuneration and social security | 45 | €32,077 | €27,811 | -€4,266 | -13.3% |
| Taxes | 450/3 | €11,053 | €13,492 | +€2,439 | +22.1% |
| Remuneration and social security | 454/9 | €21,024 | €14,319 | -€6,705 | -31.9% |
| Other amounts payable | 47/48 | €3,816 | €7,577 | +€3,762 | +98.6% |
| Accrued charges and deferred income | 492/3 | €2,779 | €737 | -€2,042 | -73.5% |
| Non-recurring operating income | 76A | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,829 | €1,902 | +€73 | +4.0% |
| Other operating charges | 640/8 | €2,177 | €2,138 | -€39 | -1.8% |
| Gross operating margin | 9900 | €24,346 | €23,475 | -€871 | -3.6% |
| Operating profit (loss) | 9901 | €20,340 | €19,435 | -€905 | -4.5% |
| Financial income | 75/76B | €15 | €1 | -€14 | -95.1% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -95.1% |
| Financial charges | 65/66B | €2,726 | €4,711 | +€1,985 | +72.8% |
| Recurring financial charges | 65 | €2,726 | €4,711 | +€1,985 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €17,629 | €14,724 | -€2,904 | -16.5% |
| Income taxes | 67/77 | €6,977 | €8,242 | +€1,265 | +18.1% |
| Profit (loss) for the period | 9904 | €10,652 | €6,483 | -€4,169 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,652 | €6,483 | -€4,169 | -39.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.