AMJU: 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.
AMJU
Largest movements
- Receivables within one year +€16,152
up €16,152 (+38.8%), from €41,646 to €57,798
of which Other amounts receivable: +€12,213
- Deferred charges and accrued income -€1,871
down €1,871 (-35.5%), from €5,278 to €3,407
- Short-term financial debts -€30,564
down €30,564 (-61.3%), from €49,897 to €19,333
- Profit (loss) carried forward +€30,468
up €30,468 (+38.6%), from -€78,989 to -€48,521
- Trade debts -€20,138
down €20,138 (-45.9%), from €43,896 to €23,759
- Debts after one year +€17,836
new in 2025: €17,836
- Current portion of long-term debt +€14,644
new in 2025: €14,644
- Gross operating margin +€116,087
up €116,087, from -€75,170 to €40,917
- Other operating charges -€22,797
down €22,797 (-90.1%), from €25,297 to €2,499
- Financial charges -€1,889
down €1,889 (-17.1%), from €11,027 to €9,138
of which Non-recurring financial charges: -€4,500
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,925 | €61,205 | +€14,281 | +30.4% |
| Current assets | 29/58 | €46,925 | €61,205 | +€14,281 | +30.4% |
| Amounts receivable within one year | 40/41 | €41,646 | €57,798 | +€16,152 | +38.8% |
| Trade receivables | 40 | €10,000 | €13,939 | +€3,939 | +39.4% |
| Other amounts receivable | 41 | €31,646 | €43,859 | +€12,213 | +38.6% |
| Deferred charges and accrued income | 490/1 | €5,278 | €3,407 | -€1,871 | -35.5% |
| Total equity and liabilities | 10/49 | €46,925 | €61,205 | +€14,281 | +30.4% |
| Equity | 10/15 | -€72,591 | -€42,123 | +€30,468 | +42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,398 | €1,398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,398 | €1,398 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,398 | €1,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,989 | -€48,521 | +€30,468 | +38.6% |
| Amounts payable | 17/49 | €119,516 | €103,329 | -€16,187 | -13.5% |
| Amounts payable after more than one year | 17 | - | €17,836 | +€17,836 | |
| Financial debts | 170/4 | - | €17,836 | +€17,836 | |
| Amounts payable within one year | 42/48 | €119,516 | €84,959 | -€34,556 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €14,644 | +€14,644 | |
| Financial debts | 43 | €49,897 | €19,333 | -€30,564 | -61.3% |
| Credit institutions | 430/8 | €49,897 | €19,333 | -€30,564 | -61.3% |
| Trade debts | 44 | €43,896 | €23,759 | -€20,138 | -45.9% |
| Suppliers | 440/4 | €43,896 | €23,759 | -€20,138 | -45.9% |
| Taxes, remuneration and social security | 45 | €25,722 | €27,224 | +€1,502 | +5.8% |
| Taxes | 450/3 | €25,722 | €27,224 | +€1,502 | +5.8% |
| Accrued charges and deferred income | 492/3 | - | €534 | +€534 | |
| Non-recurring operating income | 76A | €6,761 | - | -€6,761 | |
| Other operating charges | 640/8 | €25,297 | €2,499 | -€22,797 | -90.1% |
| Gross operating margin | 9900 | -€75,170 | €40,917 | +€116,087 | |
| Operating profit (loss) | 9901 | -€100,467 | €38,418 | +€138,885 | |
| Financial income | 75/76B | €2,054 | €2,046 | -€8 | -0.4% |
| Recurring financial income | 75 | €2,054 | €2,046 | -€8 | -0.4% |
| Financial charges | 65/66B | €11,027 | €9,138 | -€1,889 | -17.1% |
| Recurring financial charges | 65 | €6,527 | €9,138 | +€2,611 | +40.0% |
| Non-recurring financial charges | 66B | €4,500 | - | -€4,500 | |
| Profit (loss) for the period before taxes | 9903 | -€109,440 | €31,326 | +€140,766 | |
| Income taxes | 67/77 | €338 | €859 | +€521 | +154.3% |
| Profit (loss) for the period | 9904 | -€109,777 | €30,468 | +€140,245 | |
| Profit (loss) for the period to be appropriated | 9905 | -€109,777 | €30,468 | +€140,245 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.