AMJR: 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.
AMJR
Largest movements
- Cash +€3,764
up €3,764 (+86.3%), from €4,360 to €8,124
mainly Other debts (+€5,555) and Depreciation (+€2,935)
- Tangible fixed assets -€2,935
no longer reported in 2025 (was €2,935)
- Financial fixed assets -€1,800
down €1,800 (-45.0%), from €4,000 to €2,200
- Receivables within one year +€1,603
up €1,603 (+21.7%), from €7,397 to €9,000
- Deferred charges and accrued income +€948
new in 2025: €948
- Other debts +€5,555
up €5,555 (+48.3%), from €11,501 to €17,056
- Current portion of long-term debt -€2,840
no longer reported in 2025 (was €2,840)
- Debts after one year -€951
no longer reported in 2025 (was €951)
- Profit (loss) carried forward -€268
down €268 (-48.6%), from €551 to €283
- Gross operating margin -€896
down €896 (-18.1%), from €4,947 to €4,050
- Other operating charges -€484
down €484 (-40.1%), from €1,207 to €723
- Depreciation -€170
down €170 (-5.5%), from €3,105 to €2,935
- Taxes +€84
up €84 (+17.5%), from €480 to €564
- Financial charges -€74
down €74 (-43.6%), from €170 to €96
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 | €18,692 | €20,272 | +€1,580 | +8.5% |
| Fixed assets | 21/28 | €6,935 | €2,200 | -€4,735 | -68.3% |
| Tangible fixed assets | 22/27 | €2,935 | - | -€2,935 | |
| Furniture and vehicles | 24 | €2,935 | - | -€2,935 | |
| Financial fixed assets | 28 | €4,000 | €2,200 | -€1,800 | -45.0% |
| Current assets | 29/58 | €11,757 | €18,072 | +€6,315 | +53.7% |
| Amounts receivable within one year | 40/41 | €7,397 | €9,000 | +€1,603 | +21.7% |
| Trade receivables | 40 | €7,397 | €9,000 | +€1,603 | +21.7% |
| Cash at bank and in hand | 54/58 | €4,360 | €8,124 | +€3,764 | +86.3% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €18,692 | €20,272 | +€1,580 | +8.5% |
| Equity | 10/15 | €2,920 | €2,652 | -€268 | -9.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €369 | €369 | = | 0.0% |
| Distributable reserves | 133 | €369 | €369 | = | 0.0% |
| Profit (loss) carried forward | 14 | €551 | €283 | -€268 | -48.6% |
| Amounts payable | 17/49 | €15,772 | €17,620 | +€1,848 | +11.7% |
| Amounts payable after more than one year | 17 | €951 | - | -€951 | |
| Financial debts | 170/4 | €951 | - | -€951 | |
| Amounts payable within one year | 42/48 | €14,822 | €17,620 | +€2,798 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €2,840 | - | -€2,840 | |
| Taxes, remuneration and social security | 45 | €480 | €564 | +€84 | +17.5% |
| Taxes | 450/3 | €480 | €564 | +€84 | +17.5% |
| Other amounts payable | 47/48 | €11,501 | €17,056 | +€5,555 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,105 | €2,935 | -€170 | -5.5% |
| Other operating charges | 640/8 | €1,207 | €723 | -€484 | -40.1% |
| Gross operating margin | 9900 | €4,947 | €4,050 | -€896 | -18.1% |
| Operating profit (loss) | 9901 | €635 | €392 | -€243 | -38.3% |
| Financial charges | 65/66B | €170 | €96 | -€74 | -43.6% |
| Recurring financial charges | 65 | €170 | €96 | -€74 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €465 | €296 | -€169 | -36.3% |
| Income taxes | 67/77 | €480 | €564 | +€84 | +17.5% |
| Profit (loss) for the period | 9904 | -€15 | -€268 | -€253 | -1708.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15 | -€268 | -€253 | -1708.2% |
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 9 October 2026 via checked.be.