AJ KOELTECHNIEKEN: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
AJ KOELTECHNIEKEN
Largest movements
- Tangible fixed assets -€7,347
down €7,347 (-42.8%), from €17,172 to €9,825
of which Furniture and vehicles: -€4,352
- Receivables within one year +€6,792
up €6,792 (+5.2%), from €130,598 to €137,390
of which Trade receivables: +€6,748
- Stocks and contracts -€4,500
down €4,500 (-36.3%), from €12,400 to €7,900
- Trade debts -€33,222
down €33,222 (-89.8%), from €37,006 to €3,783
- Debts after one year +€25,740
new in 2025: €25,740
- Profit (loss) carried forward +€10,326
up €10,326 (+98.6%), from -€10,477 to -€151
- Other debts -€6,488
down €6,488 (-27.4%), from €23,648 to €17,161
- Gross operating margin +€11,141
up €11,141 (+30.3%), from €36,825 to €47,966
- Financial charges +€6,330
up €6,330 (+188%), from €3,362 to €9,691
- Staff costs +€3,842
up €3,842 (+24.0%), from €15,986 to €19,828
- Other operating charges +€775
new in 2025: €775
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 | €160,171 | €155,116 | -€5,055 | -3.2% |
| Fixed assets | 21/28 | €17,172 | €9,825 | -€7,347 | -42.8% |
| Tangible fixed assets | 22/27 | €17,172 | €9,825 | -€7,347 | -42.8% |
| Land and buildings | 22 | €2,514 | €2,413 | -€101 | -4.0% |
| Plant, machinery and equipment | 23 | €10,307 | €7,412 | -€2,895 | -28.1% |
| Furniture and vehicles | 24 | €4,352 | - | -€4,352 | |
| Current assets | 29/58 | €142,999 | €145,291 | +€2,292 | +1.6% |
| Stocks and contracts in progress | 3 | €12,400 | €7,900 | -€4,500 | -36.3% |
| Stocks | 30/36 | €12,400 | €7,900 | -€4,500 | -36.3% |
| Amounts receivable within one year | 40/41 | €130,598 | €137,390 | +€6,792 | +5.2% |
| Trade receivables | 40 | €130,598 | €137,346 | +€6,748 | +5.2% |
| Other amounts receivable | 41 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Total equity and liabilities | 10/49 | €160,171 | €155,116 | -€5,055 | -3.2% |
| Equity | 10/15 | €61,360 | €71,686 | +€10,326 | +16.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €9,837 | €9,837 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,071 | €2,071 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,071 | €2,071 | = | 0.0% |
| Distributable reserves | 133 | €7,766 | €7,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,477 | -€151 | +€10,326 | +98.6% |
| Amounts payable | 17/49 | €98,811 | €83,431 | -€15,381 | -15.6% |
| Amounts payable after more than one year | 17 | - | €25,740 | +€25,740 | |
| Financial debts | 170/4 | - | €25,740 | +€25,740 | |
| Amounts payable within one year | 42/48 | €98,811 | €57,691 | -€41,121 | -41.6% |
| Financial debts | 43 | €20,448 | €20,489 | +€41 | +0.2% |
| Credit institutions | 430/8 | €20,448 | €20,489 | +€41 | +0.2% |
| Trade debts | 44 | €37,006 | €3,783 | -€33,222 | -89.8% |
| Suppliers | 440/4 | €37,006 | €3,783 | -€33,222 | -89.8% |
| Taxes, remuneration and social security | 45 | €17,709 | €16,258 | -€1,451 | -8.2% |
| Taxes | 450/3 | €16,694 | €2,150 | -€14,544 | -87.1% |
| Remuneration and social security | 454/9 | €1,015 | €14,108 | +€13,093 | +1,289% |
| Other amounts payable | 47/48 | €23,648 | €17,161 | -€6,488 | -27.4% |
| Remuneration, social security and pensions | 62 | €15,986 | €19,828 | +€3,842 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,206 | €7,347 | +€141 | +2.0% |
| Other operating charges | 640/8 | - | €775 | +€775 | |
| Gross operating margin | 9900 | €36,825 | €47,966 | +€11,141 | +30.3% |
| Operating profit (loss) | 9901 | €13,633 | €20,017 | +€6,384 | +46.8% |
| Financial income | 75/76B | €0 | €1 | +€0 | +37.8% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +37.8% |
| Financial charges | 65/66B | €3,362 | €9,691 | +€6,330 | +188% |
| Recurring financial charges | 65 | €3,362 | €9,691 | +€6,330 | +188% |
| Profit (loss) for the period before taxes | 9903 | €10,271 | €10,326 | +€55 | +0.5% |
| Profit (loss) for the period | 9904 | €10,271 | €10,326 | +€55 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,271 | €10,326 | +€55 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.