AJM & Co: 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.
AJM & Co
Largest movements
- Cash +€14,051
up €14,051 (+559.2%), from €2,512 to €16,563
mainly Net result for the year (+€16,845) and Trade debts (+€5,169)
- Receivables within one year +€5,232
up €5,232 (+26.5%), from €19,711 to €24,943
of which Trade receivables: +€5,411
- Tangible fixed assets -€557
down €557 (-46.2%), from €1,207 to €650
- Profit (loss) carried forward +€16,845
up €16,845, from -€10,585 to €6,260
- Other debts -€5,506
down €5,506 (-17.5%), from €31,455 to €25,949
- Trade debts +€5,169
up €5,169 (+923.4%), from €560 to €5,729
- Tax, wage and social debts +€2,218
new in 2026: €2,218
- Purchases and services -€278,146
no longer reported in 2026 (was €278,146)
- Turnover -€263,731
no longer reported in 2026 (was €263,731)
- Gross operating margin +€34,657
up €34,657, from -€14,415 to €20,242
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,430 | €42,156 | +€18,726 | +79.9% |
| Fixed assets | 21/28 | €1,207 | €650 | -€557 | -46.2% |
| Tangible fixed assets | 22/27 | €1,207 | €650 | -€557 | -46.2% |
| Furniture and vehicles | 24 | €1,207 | €650 | -€557 | -46.2% |
| Current assets | 29/58 | €22,223 | €41,507 | +€19,283 | +86.8% |
| Amounts receivable within one year | 40/41 | €19,711 | €24,943 | +€5,232 | +26.5% |
| Trade receivables | 40 | €19,532 | €24,943 | +€5,411 | +27.7% |
| Other amounts receivable | 41 | €179 | - | -€179 | |
| Cash at bank and in hand | 54/58 | €2,512 | €16,563 | +€14,051 | +559.2% |
| Total equity and liabilities | 10/49 | €23,430 | €42,156 | +€18,726 | +79.9% |
| Equity | 10/15 | -€8,585 | €8,260 | +€16,845 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€10,585 | €6,260 | +€16,845 | |
| Amounts payable | 17/49 | €32,015 | €33,896 | +€1,881 | +5.9% |
| Amounts payable within one year | 42/48 | €32,015 | €33,896 | +€1,881 | +5.9% |
| Trade debts | 44 | €560 | €5,729 | +€5,169 | +923.4% |
| Suppliers | 440/4 | €560 | €5,729 | +€5,169 | +923.4% |
| Taxes, remuneration and social security | 45 | - | €2,218 | +€2,218 | |
| Taxes | 450/3 | - | €2,218 | +€2,218 | |
| Other amounts payable | 47/48 | €31,455 | €25,949 | -€5,506 | -17.5% |
| Turnover | 70 | €263,731 | - | -€263,731 | |
| Goods, raw materials, services and sundry goods | 60/61 | €278,146 | - | -€278,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €557 | -€313 | -36.0% |
| Other operating charges | 640/8 | €1,367 | €1,466 | +€98 | +7.2% |
| Gross operating margin | 9900 | -€14,415 | €20,242 | +€34,657 | |
| Operating profit (loss) | 9901 | -€16,653 | €18,219 | +€34,872 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €309 | €176 | -€133 | -43.2% |
| Recurring financial charges | 65 | €309 | €176 | -€133 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,962 | €18,045 | +€35,007 | |
| Income taxes | 67/77 | - | €1,200 | +€1,200 | |
| Profit (loss) for the period | 9904 | -€16,962 | €16,845 | +€33,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,962 | €16,845 | +€33,807 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.