A.M.J.L. EVOLUTION: 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.M.J.L. EVOLUTION
Largest movements
- Cash +€33,330
up €33,330 (+57.9%), from €57,530 to €90,859
mainly Net result for the year (+€35,340) and Depreciation (+€17,005)
- Tangible fixed assets -€17,005
down €17,005 (-26.7%), from €63,714 to €46,709
- Profit (loss) carried forward +€35,340
up €35,340 (+13.2%), from €267,286 to €302,625
- Debts after one year -€13,467
down €13,467 (-34.0%), from €39,561 to €26,095
- Other operating charges -€2,256
down €2,256 (-67.1%), from €3,363 to €1,107
- Gross operating margin +€815
up €815 (+1.2%), from €66,840 to €67,655
- Taxes +€689
up €689 (+6.0%), from €11,453 to €12,142
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 | €806,518 | €825,981 | +€19,463 | +2.4% |
| Fixed assets | 21/28 | €656,677 | €639,673 | -€17,005 | -2.6% |
| Tangible fixed assets | 22/27 | €63,714 | €46,709 | -€17,005 | -26.7% |
| Furniture and vehicles | 24 | €63,714 | €46,709 | -€17,005 | -26.7% |
| Financial fixed assets | 28 | €592,964 | €592,964 | = | 0.0% |
| Current assets | 29/58 | €149,840 | €186,308 | +€36,467 | +24.3% |
| Amounts receivable within one year | 40/41 | €90,592 | €93,639 | +€3,047 | +3.4% |
| Trade receivables | 40 | - | €175 | +€175 | |
| Other amounts receivable | 41 | €90,592 | €93,464 | +€2,872 | +3.2% |
| Cash at bank and in hand | 54/58 | €57,530 | €90,859 | +€33,330 | +57.9% |
| Deferred charges and accrued income | 490/1 | €1,719 | €1,810 | +€91 | +5.3% |
| Total equity and liabilities | 10/49 | €806,518 | €825,981 | +€19,463 | +2.4% |
| Equity | 10/15 | €422,286 | €457,625 | +€35,340 | +8.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,286 | €302,625 | +€35,340 | +13.2% |
| Amounts payable | 17/49 | €384,232 | €368,355 | -€15,877 | -4.1% |
| Amounts payable after more than one year | 17 | €39,561 | €26,095 | -€13,467 | -34.0% |
| Financial debts | 170/4 | €39,561 | €26,095 | -€13,467 | -34.0% |
| Amounts payable within one year | 42/48 | €344,671 | €342,261 | -€2,410 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €12,952 | €13,467 | +€515 | +4.0% |
| Trade debts | 44 | €416 | €925 | +€509 | +122% |
| Suppliers | 440/4 | €416 | €925 | +€509 | +122% |
| Taxes, remuneration and social security | 45 | €3,611 | €3,582 | -€29 | -0.8% |
| Taxes | 450/3 | €3,611 | €3,582 | -€29 | -0.8% |
| Other amounts payable | 47/48 | €327,691 | €324,286 | -€3,405 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,362 | €17,005 | +€643 | +3.9% |
| Other operating charges | 640/8 | €3,363 | €1,107 | -€2,256 | -67.1% |
| Gross operating margin | 9900 | €66,840 | €67,655 | +€815 | +1.2% |
| Operating profit (loss) | 9901 | €47,115 | €49,543 | +€2,428 | +5.2% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,460 | €2,062 | -€398 | -16.2% |
| Recurring financial charges | 65 | €2,460 | €2,062 | -€398 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €44,656 | €47,482 | +€2,826 | +6.3% |
| Income taxes | 67/77 | €11,453 | €12,142 | +€689 | +6.0% |
| Profit (loss) for the period | 9904 | €33,202 | €35,340 | +€2,137 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,202 | €35,340 | +€2,137 | +6.4% |
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 19 October 2026 via checked.be.