AJ COMPANY: 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.
AJ COMPANY
Largest movements
- Tangible fixed assets -€16,000
down €16,000 (-33.3%), from €48,000 to €32,000
- Cash -€12,005
down €12,005 (-76.8%), from €15,638 to €3,633
mainly Net result for the year (-€30,723) and Trade debts (-€165)
- Receivables within one year -€2,993
down €2,993 (-1.3%), from €223,112 to €220,120
of which Trade receivables: -€3,000
- Profit (loss) carried forward -€30,723
down €30,723 (-14.1%), from €217,776 to €187,053
- Other operating charges -€26,466
down €26,466 (-64.2%), from €41,204 to €14,739
- Gross operating margin -€5,495
down €5,495 (-96.6%), from €5,688 to €193
- Financial income +€89
up €89 (+977%), from €9 to €98
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 | €289,626 | €258,738 | -€30,888 | -10.7% |
| Fixed assets | 21/28 | €48,000 | €32,000 | -€16,000 | -33.3% |
| Tangible fixed assets | 22/27 | €48,000 | €32,000 | -€16,000 | -33.3% |
| Plant, machinery and equipment | 23 | €48,000 | €32,000 | -€16,000 | -33.3% |
| Current assets | 29/58 | €241,626 | €226,738 | -€14,888 | -6.2% |
| Amounts receivable within one year | 40/41 | €223,112 | €220,120 | -€2,993 | -1.3% |
| Trade receivables | 40 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts receivable | 41 | €220,112 | €220,120 | +€7 | 0.0% |
| Cash at bank and in hand | 54/58 | €15,638 | €3,633 | -€12,005 | -76.8% |
| Deferred charges and accrued income | 490/1 | €2,876 | €2,985 | +€109 | +3.8% |
| Total equity and liabilities | 10/49 | €289,626 | €258,738 | -€30,888 | -10.7% |
| Equity | 10/15 | €285,976 | €255,253 | -€30,723 | -10.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,776 | €187,053 | -€30,723 | -14.1% |
| Amounts payable | 17/49 | €3,650 | €3,485 | -€165 | -4.5% |
| Amounts payable within one year | 42/48 | €3,150 | €2,985 | -€165 | -5.2% |
| Trade debts | 44 | €3,150 | €2,985 | -€165 | -5.2% |
| Suppliers | 440/4 | €3,150 | €2,985 | -€165 | -5.2% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,000 | €16,000 | = | 0.0% |
| Other operating charges | 640/8 | €41,204 | €14,739 | -€26,466 | -64.2% |
| Gross operating margin | 9900 | €5,688 | €193 | -€5,495 | -96.6% |
| Operating profit (loss) | 9901 | -€51,516 | -€30,545 | +€20,971 | +40.7% |
| Financial income | 75/76B | €9 | €98 | +€89 | +977% |
| Recurring financial income | 75 | €9 | €98 | +€89 | +977% |
| Financial charges | 65/66B | €283 | €272 | -€12 | -4.2% |
| Recurring financial charges | 65 | €283 | €272 | -€12 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€51,791 | -€30,719 | +€21,072 | +40.7% |
| Income taxes | 67/77 | €0 | €4 | +€4 | |
| Profit (loss) for the period | 9904 | -€51,791 | -€30,723 | +€21,067 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,791 | -€30,723 | +€21,067 | +40.7% |
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 28 October 2026 via checked.be.