AMJ DECOR: what changed
Two fiscal 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.
AMJ DECOR
Largest movements
- Receivables within one year -€26,897
down €26,897 (-64.4%), from €41,750 to €14,853
of which Trade receivables: -€31,779
- Tangible fixed assets +€12,331
up €12,331 (+415.9%), from €2,965 to €15,296
- Cash +€9,581
up €9,581 (+353.1%), from €2,714 to €12,295
mainly Receivables within one year (+€26,897) and Trade debts (+€6,738)
- Deferred charges and accrued income +€2,516
up €2,516 (+833.4%), from €302 to €2,818
- Other debts -€10,323
down €10,323 (-88.2%), from €11,702 to €1,378
- Trade debts +€6,738
up €6,738 (+3251.4%), from €207 to €6,945
- Accrued charges and deferred income -€6,092
no longer reported in 2025 (was €6,092)
- Reserves +€4,909
up €4,909 (+25.6%), from €19,193 to €24,102
- Tax, wage and social debts +€2,300
up €2,300 (+23.9%), from €9,611 to €11,911
of which Taxes: +€2,588
- Gross operating margin -€16,837
down €16,837 (-57.3%), from €29,362 to €12,526
- Taxes -€4,784
down €4,784 (-61.8%), from €7,746 to €2,962
- Financial charges +€1,209
up €1,209 (+1096.5%), from €110 to €1,319
- Other operating charges +€891
up €891 (+284.6%), from €313 to €1,204
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.
Cash bridge derived
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 | €47,858 | €45,389 | -€2,469 | -5.2% |
| Fixed assets | 21/28 | €3,093 | €15,424 | +€12,331 | +398.7% |
| Tangible fixed assets | 22/27 | €2,965 | €15,296 | +€12,331 | +415.9% |
| Furniture and vehicles | 24 | €2,965 | €15,296 | +€12,331 | +415.9% |
| Financial fixed assets | 28 | €128 | €128 | = | 0.0% |
| Current assets | 29/58 | €44,765 | €29,965 | -€14,800 | -33.1% |
| Amounts receivable within one year | 40/41 | €41,750 | €14,853 | -€26,897 | -64.4% |
| Trade receivables | 40 | €41,750 | €9,971 | -€31,779 | -76.1% |
| Other amounts receivable | 41 | - | €4,882 | +€4,882 | |
| Cash at bank and in hand | 54/58 | €2,714 | €12,295 | +€9,581 | +353.1% |
| Deferred charges and accrued income | 490/1 | €302 | €2,818 | +€2,516 | +833.4% |
| Total equity and liabilities | 10/49 | €47,858 | €45,389 | -€2,469 | -5.2% |
| Equity | 10/15 | €20,246 | €25,155 | +€4,909 | +24.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,193 | €24,102 | +€4,909 | +25.6% |
| Distributable reserves | 133 | €19,193 | €24,102 | +€4,909 | +25.6% |
| Profit (loss) carried forward | 14 | -€947 | -€947 | = | 0.0% |
| Amounts payable | 17/49 | €27,612 | €20,234 | -€7,377 | -26.7% |
| Amounts payable within one year | 42/48 | €21,520 | €20,234 | -€1,286 | -6.0% |
| Trade debts | 44 | €207 | €6,945 | +€6,738 | +3251.4% |
| Suppliers | 440/4 | €207 | €6,945 | +€6,738 | +3251.4% |
| Taxes, remuneration and social security | 45 | €9,611 | €11,911 | +€2,300 | +23.9% |
| Taxes | 450/3 | €8,139 | €10,727 | +€2,588 | +31.8% |
| Remuneration and social security | 454/9 | €1,472 | €1,184 | -€288 | -19.6% |
| Other amounts payable | 47/48 | €11,702 | €1,378 | -€10,323 | -88.2% |
| Accrued charges and deferred income | 492/3 | €6,092 | - | -€6,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,132 | +€132 | +6.6% |
| Other operating charges | 640/8 | €313 | €1,204 | +€891 | +284.6% |
| Gross operating margin | 9900 | €29,362 | €12,526 | -€16,837 | -57.3% |
| Operating profit (loss) | 9901 | €27,050 | €9,190 | -€17,860 | -66.0% |
| Financial charges | 65/66B | €110 | €1,319 | +€1,209 | +1096.5% |
| Recurring financial charges | 65 | €110 | €1,319 | +€1,209 | +1096.5% |
| Profit (loss) for the period before taxes | 9903 | €26,940 | €7,871 | -€19,068 | -70.8% |
| Income taxes | 67/77 | €7,746 | €2,962 | -€4,784 | -61.8% |
| Profit (loss) for the period | 9904 | €19,193 | €4,909 | -€14,284 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,193 | €4,909 | -€14,284 | -74.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.