ASJ.CONSTRUCT: 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.
ASJ.CONSTRUCT
Largest movements
- Tangible fixed assets -€6,202
down €6,202 (-41.6%), from €14,918 to €8,716
- Receivables within one year -€3,839
down €3,839 (-10.7%), from €35,800 to €31,961
of which Trade receivables: -€5,262
- Cash +€2,289
up €2,289 (+38.5%), from €5,947 to €8,236
mainly Depreciation (+€6,202) and Receivables within one year (+€3,839)
- Trade debts -€5,262
down €5,262 (-10.4%), from €50,648 to €45,386
- Accrued charges and deferred income -€1,864
down €1,864 (-42.7%), from €4,364 to €2,500
- Profit (loss) carried forward -€626
down €626 (-2.4%), from -€26,231 to -€26,857
- Financial income +€2,871
new in 2024: €2,871
- Gross operating margin +€2,294
up €2,294 (+94.9%), from €2,417 to €4,711
- Depreciation +€1,286
up €1,286 (+26.2%), from €4,916 to €6,202
- Financial charges -€480
down €480 (-19.3%), from €2,486 to €2,006
of which Non-recurring financial charges: -€490
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.
Cash bridge derived
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 | €57,240 | €49,488 | -€7,752 | -13.5% |
| Fixed assets | 21/28 | €15,493 | €9,291 | -€6,202 | -40.0% |
| Tangible fixed assets | 22/27 | €14,918 | €8,716 | -€6,202 | -41.6% |
| Furniture and vehicles | 24 | €14,918 | €8,716 | -€6,202 | -41.6% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €41,747 | €40,197 | -€1,550 | -3.7% |
| Amounts receivable within one year | 40/41 | €35,800 | €31,961 | -€3,839 | -10.7% |
| Trade receivables | 40 | €16,299 | €11,037 | -€5,262 | -32.3% |
| Other amounts receivable | 41 | €19,501 | €20,924 | +€1,423 | +7.3% |
| Cash at bank and in hand | 54/58 | €5,947 | €8,236 | +€2,289 | +38.5% |
| Total equity and liabilities | 10/49 | €57,240 | €49,488 | -€7,752 | -13.5% |
| Equity | 10/15 | -€18,171 | -€18,797 | -€626 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€26,231 | -€26,857 | -€626 | -2.4% |
| Amounts payable | 17/49 | €75,411 | €68,285 | -€7,126 | -9.4% |
| Amounts payable within one year | 42/48 | €71,047 | €65,785 | -€5,262 | -7.4% |
| Trade debts | 44 | €50,648 | €45,386 | -€5,262 | -10.4% |
| Suppliers | 440/4 | €50,648 | €45,386 | -€5,262 | -10.4% |
| Advances received on contracts in progress | 46 | €17,340 | €17,340 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,059 | €3,059 | = | 0.0% |
| Taxes | 450/3 | €3,059 | €3,059 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,364 | €2,500 | -€1,864 | -42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,916 | €6,202 | +€1,286 | +26.2% |
| Gross operating margin | 9900 | €2,417 | €4,711 | +€2,294 | +94.9% |
| Operating profit (loss) | 9901 | -€2,499 | -€1,491 | +€1,008 | +40.3% |
| Financial income | 75/76B | - | €2,871 | +€2,871 | |
| Recurring financial income | 75 | - | €2,871 | +€2,871 | |
| Financial charges | 65/66B | €2,486 | €2,006 | -€480 | -19.3% |
| Recurring financial charges | 65 | €1,996 | €2,006 | +€10 | +0.5% |
| Non-recurring financial charges | 66B | €490 | - | -€490 | |
| Profit (loss) for the period before taxes | 9903 | -€4,985 | -€626 | +€4,359 | +87.4% |
| Profit (loss) for the period | 9904 | -€4,985 | -€626 | +€4,359 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,985 | -€626 | +€4,359 | +87.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.