A.S.J.A. MANAGEMENT: what changed
A.S.J.A. MANAGEMENT
Largest movements
- Cash +€7,700
up €7,700 (+107%), from €7,177 to €14,877
mainly Depreciation (+€11,033) and Receivables within one year (+€2,447)
- Tangible fixed assets -€7,316
down €7,316 (-14.6%), from €50,249 to €42,933
of which Furniture and vehicles: -€10,496
- Receivables within one year -€2,447
down €2,447 (-51.3%), from €4,772 to €2,325
of which Other amounts receivable: -€1,818
- Tax, wage and social debts -€2,366
no longer reported in 2025 (was €2,366)
- Depreciation +€9,047
up €9,047 (+456%), from €1,986 to €11,033
- Gross operating margin -€7,902
down €7,902 (-37.6%), from €21,024 to €13,122
- Taxes -€4,546
down €4,546 (-90.6%), from €5,016 to €470
- Other operating charges +€297
up €297 (+34.1%), from €870 to €1,168
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 | €63,553 | €61,563 | -€1,990 | -3.1% |
| Fixed assets | 21/28 | €50,249 | €42,933 | -€7,316 | -14.6% |
| Tangible fixed assets | 22/27 | €50,249 | €42,933 | -€7,316 | -14.6% |
| Plant, machinery and equipment | 23 | €455 | €3,635 | +€3,180 | +698% |
| Furniture and vehicles | 24 | €49,793 | €39,298 | -€10,496 | -21.1% |
| Current assets | 29/58 | €13,304 | €18,630 | +€5,326 | +40.0% |
| Amounts receivable within one year | 40/41 | €4,772 | €2,325 | -€2,447 | -51.3% |
| Trade receivables | 40 | €799 | €170 | -€629 | -78.7% |
| Other amounts receivable | 41 | €3,973 | €2,155 | -€1,818 | -45.8% |
| Cash at bank and in hand | 54/58 | €7,177 | €14,877 | +€7,700 | +107% |
| Deferred charges and accrued income | 490/1 | €1,355 | €1,428 | +€73 | +5.4% |
| Total equity and liabilities | 10/49 | €63,553 | €61,563 | -€1,990 | -3.1% |
| Equity | 10/15 | €36,255 | €36,649 | +€394 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,795 | €16,189 | +€394 | +2.5% |
| Amounts payable | 17/49 | €27,298 | €24,914 | -€2,384 | -8.7% |
| Amounts payable within one year | 42/48 | €27,298 | €24,914 | -€2,384 | -8.7% |
| Trade debts | 44 | €955 | €877 | -€78 | -8.2% |
| Suppliers | 440/4 | €955 | €877 | -€78 | -8.2% |
| Taxes, remuneration and social security | 45 | €2,366 | - | -€2,366 | |
| Taxes | 450/3 | €2,366 | - | -€2,366 | |
| Other amounts payable | 47/48 | €23,978 | €24,038 | +€60 | +0.3% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €11,033 | +€9,047 | +456% |
| Other operating charges | 640/8 | €870 | €1,168 | +€297 | +34.1% |
| Gross operating margin | 9900 | €21,024 | €13,122 | -€7,902 | -37.6% |
| Operating profit (loss) | 9901 | €18,167 | €921 | -€17,246 | -94.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €54 | €57 | +€3 | +5.4% |
| Recurring financial charges | 65 | €54 | €57 | +€3 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €18,115 | €864 | -€17,251 | -95.2% |
| Income taxes | 67/77 | €5,016 | €470 | -€4,546 | -90.6% |
| Profit (loss) for the period | 9904 | €13,099 | €394 | -€12,705 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,099 | €394 | -€12,705 | -97.0% |
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 4 November 2026 via checked.be.