AJ SRL: 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 SRL
Largest movements
- Receivables within one year +€12,908
up €12,908 (+72.1%), from €17,914 to €30,822
of which Other amounts receivable: +€22,571
- Cash -€4,803
down €4,803 (-46.1%), from €10,427 to €5,625
mainly Receivables within one year (-€12,908) and Net result for the year (-€4,419)
- Deferred charges and accrued income -€1,244
down €1,244 (-78.1%), from €1,592 to €348
- Trade debts +€10,183
up €10,183 (+106%), from €9,562 to €19,745
- Profit (loss) carried forward -€4,419
down €4,419 (-29.9%), from €14,790 to €10,372
- Tax, wage and social debts +€2,017
up €2,017 (+22.6%), from €8,925 to €10,942
of which Remuneration and social security: +€3,706
- Advances received -€962
no longer reported in 2025 (was €962)
- Staff costs +€11,338
new in 2025: €11,338
- Financial charges -€4,012
down €4,012 (-96.4%), from €4,162 to €150
- Taxes -€1,018
down €1,018 (-49.1%), from €2,074 to €1,056
- Gross operating margin -€667
down €667 (-7.9%), from €8,437 to €7,770
- Financial income +€610
new in 2025: €610
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 | €35,739 | €42,559 | +€6,820 | +19.1% |
| Fixed assets | 21/28 | €5,806 | €5,764 | -€42 | -0.7% |
| Financial fixed assets | 28 | €5,806 | €5,764 | -€42 | -0.7% |
| Current assets | 29/58 | €29,933 | €36,795 | +€6,861 | +22.9% |
| Amounts receivable within one year | 40/41 | €17,914 | €30,822 | +€12,908 | +72.1% |
| Trade receivables | 40 | €17,854 | €8,191 | -€9,663 | -54.1% |
| Other amounts receivable | 41 | €60 | €22,631 | +€22,571 | +37,394% |
| Cash at bank and in hand | 54/58 | €10,427 | €5,625 | -€4,803 | -46.1% |
| Deferred charges and accrued income | 490/1 | €1,592 | €348 | -€1,244 | -78.1% |
| Total equity and liabilities | 10/49 | €35,739 | €42,559 | +€6,820 | +19.1% |
| Equity | 10/15 | €16,290 | €11,872 | -€4,419 | -27.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,790 | €10,372 | -€4,419 | -29.9% |
| Amounts payable | 17/49 | €19,449 | €30,687 | +€11,238 | +57.8% |
| Amounts payable within one year | 42/48 | €19,449 | €30,687 | +€11,238 | +57.8% |
| Trade debts | 44 | €9,562 | €19,745 | +€10,183 | +106% |
| Suppliers | 440/4 | €9,562 | €19,745 | +€10,183 | +106% |
| Advances received on contracts in progress | 46 | €962 | - | -€962 | |
| Taxes, remuneration and social security | 45 | €8,925 | €10,942 | +€2,017 | +22.6% |
| Taxes | 450/3 | €8,925 | €7,235 | -€1,689 | -18.9% |
| Remuneration and social security | 454/9 | - | €3,706 | +€3,706 | |
| Non-recurring operating income | 76A | - | €437 | +€437 | |
| Remuneration, social security and pensions | 62 | - | €11,338 | +€11,338 | |
| Other operating charges | 640/8 | €87 | €254 | +€167 | +192% |
| Gross operating margin | 9900 | €8,437 | €7,770 | -€667 | -7.9% |
| Operating profit (loss) | 9901 | €8,350 | -€3,822 | -€12,173 | |
| Financial income | 75/76B | - | €610 | +€610 | |
| Recurring financial income | 75 | - | €610 | +€610 | |
| Financial charges | 65/66B | €4,162 | €150 | -€4,012 | -96.4% |
| Recurring financial charges | 65 | €4,162 | €150 | -€4,012 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €4,188 | -€3,363 | -€7,550 | |
| Income taxes | 67/77 | €2,074 | €1,056 | -€1,018 | -49.1% |
| Profit (loss) for the period | 9904 | €2,114 | -€4,419 | -€6,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,114 | -€4,419 | -€6,533 |
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 13 October 2026 via checked.be.