AJMM.BE: 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.
AJMM.BE
Largest movements
- Receivables within one year +€211,964
up €211,964 (+203%), from €104,296 to €316,260
of which Trade receivables: +€214,549
- Stocks and contracts +€19,356
new in 2024: €19,356
- Tangible fixed assets +€12,741
up €12,741 (+221%), from €5,760 to €18,501
of which Other tangible fixed assets: +€13,741
- Trade debts +€201,624
up €201,624 (+291%), from €69,256 to €270,880
- Profit (loss) carried forward +€60,720
up €60,720 (+334%), from €18,157 to €78,878
- Other debts -€30,000
no longer reported in 2024 (was €30,000)
- Tax, wage and social debts +€13,860
up €13,860 (+95.5%), from €14,517 to €28,377
of which Taxes: +€7,263
- Staff costs -€10,013
down €10,013 (-24.0%), from €41,642 to €31,629
- Gross operating margin +€2,716
up €2,716 (+3.0%), from €91,333 to €94,049
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,930 | €383,134 | +€246,204 | +180% |
| Fixed assets | 21/28 | €5,760 | €18,501 | +€12,741 | +221% |
| Tangible fixed assets | 22/27 | €5,760 | €18,501 | +€12,741 | +221% |
| Plant, machinery and equipment | 23 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Other tangible fixed assets | 26 | €1,760 | €15,501 | +€13,741 | +781% |
| Current assets | 29/58 | €131,170 | €364,633 | +€233,463 | +178% |
| Stocks and contracts in progress | 3 | - | €19,356 | +€19,356 | |
| Stocks | 30/36 | - | €19,356 | +€19,356 | |
| Amounts receivable within one year | 40/41 | €104,296 | €316,260 | +€211,964 | +203% |
| Trade receivables | 40 | €63,356 | €277,906 | +€214,549 | +339% |
| Other amounts receivable | 41 | €40,940 | €38,355 | -€2,585 | -6.3% |
| Cash at bank and in hand | 54/58 | €26,874 | €29,016 | +€2,143 | +8.0% |
| Total equity and liabilities | 10/49 | €136,930 | €383,134 | +€246,204 | +180% |
| Equity | 10/15 | €23,157 | €83,878 | +€60,720 | +262% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,157 | €78,878 | +€60,720 | +334% |
| Amounts payable | 17/49 | €113,773 | €299,257 | +€185,484 | +163% |
| Amounts payable within one year | 42/48 | €113,773 | €299,257 | +€185,484 | +163% |
| Trade debts | 44 | €69,256 | €270,880 | +€201,624 | +291% |
| Suppliers | 440/4 | €69,256 | €270,880 | +€201,624 | +291% |
| Taxes, remuneration and social security | 45 | €14,517 | €28,377 | +€13,860 | +95.5% |
| Taxes | 450/3 | €7,681 | €14,944 | +€7,263 | +94.6% |
| Remuneration and social security | 454/9 | €6,836 | €13,433 | +€6,597 | +96.5% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Remuneration, social security and pensions | 62 | €41,642 | €31,629 | -€10,013 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,440 | €1,440 | = | 0.0% |
| Gross operating margin | 9900 | €91,333 | €94,049 | +€2,716 | +3.0% |
| Operating profit (loss) | 9901 | €48,250 | €60,980 | +€12,729 | +26.4% |
| Financial charges | 65/66B | €93 | €259 | +€166 | +178% |
| Recurring financial charges | 65 | €93 | €259 | +€166 | +178% |
| Profit (loss) for the period before taxes | 9903 | €48,157 | €60,720 | +€12,563 | +26.1% |
| Profit (loss) for the period | 9904 | €48,157 | €60,720 | +€12,563 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,157 | €60,720 | +€12,563 | +26.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.