AMJA: 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.
AMJA
Largest movements
- Receivables within one year +€13,485
up €13,485 (+69.9%), from €19,285 to €32,770
of which Other amounts receivable: +€11,014
- Cash -€4,301
down €4,301 (-90.7%), from €4,741 to €440
mainly Receivables within one year (-€13,485) and Tax, wage and social debts (-€323)
- Financial fixed assets -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward +€5,435
up €5,435 (+24.1%), from -€22,546 to -€17,111
- Trade debts +€2,065
up €2,065 (+13.0%), from €15,935 to €18,000
- Gross operating margin +€2,264
up €2,264 (+43.2%), from €5,237 to €7,501
- Staff costs +€1,600
new in 2025: €1,600
- Other operating charges +€387
new in 2025: €387
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 | €26,026 | €33,210 | +€7,184 | +27.6% |
| Fixed assets | 21/28 | €2,000 | - | -€2,000 | |
| Financial fixed assets | 28 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €24,026 | €33,210 | +€9,184 | +38.2% |
| Amounts receivable within one year | 40/41 | €19,285 | €32,770 | +€13,485 | +69.9% |
| Trade receivables | 40 | €18,904 | €21,375 | +€2,471 | +13.1% |
| Other amounts receivable | 41 | €381 | €11,395 | +€11,014 | +2,889% |
| Cash at bank and in hand | 54/58 | €4,741 | €440 | -€4,301 | -90.7% |
| Total equity and liabilities | 10/49 | €26,026 | €33,210 | +€7,184 | +27.6% |
| Equity | 10/15 | €4,264 | €9,699 | +€5,435 | +127% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,546 | -€17,111 | +€5,435 | +24.1% |
| Amounts payable | 17/49 | €21,762 | €23,511 | +€1,749 | +8.0% |
| Amounts payable within one year | 42/48 | €21,762 | €23,511 | +€1,749 | +8.0% |
| Trade debts | 44 | €15,935 | €18,000 | +€2,065 | +13.0% |
| Suppliers | 440/4 | €15,935 | €18,000 | +€2,065 | +13.0% |
| Taxes, remuneration and social security | 45 | €1,868 | €1,546 | -€323 | -17.3% |
| Taxes | 450/3 | €1,868 | €1,546 | -€323 | -17.3% |
| Other amounts payable | 47/48 | €3,959 | €3,965 | +€6 | +0.2% |
| Remuneration, social security and pensions | 62 | - | €1,600 | +€1,600 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €5,237 | €7,501 | +€2,264 | +43.2% |
| Operating profit (loss) | 9901 | €5,237 | €5,514 | +€277 | +5.3% |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €159 | €153 | -€6 | -3.8% |
| Recurring financial charges | 65 | €159 | €153 | -€6 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €5,078 | €5,435 | +€357 | +7.0% |
| Profit (loss) for the period | 9904 | €5,078 | €5,435 | +€357 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,078 | €5,435 | +€357 | +7.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.