ATJOR DEVELOPMENTS: 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.
ATJOR DEVELOPMENTS
Largest movements
- Tangible fixed assets -€8,369
down €8,369 (-3.3%), from €256,727 to €248,358
- Trade debts -€8,689
down €8,689 (-86.4%), from €10,061 to €1,372
- Other debts +€6,173
up €6,173 (+4.3%), from €143,375 to €149,548
- Profit (loss) carried forward -€5,852
down €5,852 (-10.4%), from -€56,233 to -€62,085
- Gross operating margin +€4,571
up €4,571 (+1617.6%), from €283 to €4,853
- Financial charges +€275
up €275 (+1681.3%), from €16 to €291
- Other operating charges +€238
up €238 (+13.2%), from €1,807 to €2,045
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 | €256,727 | €248,358 | -€8,369 | -3.3% |
| Fixed assets | 21/28 | €256,727 | €248,358 | -€8,369 | -3.3% |
| Tangible fixed assets | 22/27 | €256,727 | €248,358 | -€8,369 | -3.3% |
| Land and buildings | 22 | €256,727 | €248,358 | -€8,369 | -3.3% |
| Current assets | 29/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €256,727 | €248,358 | -€8,369 | -3.3% |
| Equity | 10/15 | €103,291 | €97,439 | -€5,852 | -5.7% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €49,524 | €49,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €38,524 | €38,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,233 | -€62,085 | -€5,852 | -10.4% |
| Amounts payable | 17/49 | €153,436 | €150,920 | -€2,516 | -1.6% |
| Amounts payable within one year | 42/48 | €153,436 | €150,920 | -€2,516 | -1.6% |
| Trade debts | 44 | €10,061 | €1,372 | -€8,689 | -86.4% |
| Suppliers | 440/4 | €10,061 | €1,372 | -€8,689 | -86.4% |
| Other amounts payable | 47/48 | €143,375 | €149,548 | +€6,173 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,369 | €8,369 | = | 0.0% |
| Other operating charges | 640/8 | €1,807 | €2,045 | +€238 | +13.2% |
| Gross operating margin | 9900 | €283 | €4,853 | +€4,571 | +1617.6% |
| Operating profit (loss) | 9901 | -€9,893 | -€5,561 | +€4,333 | +43.8% |
| Financial charges | 65/66B | €16 | €291 | +€275 | +1681.3% |
| Recurring financial charges | 65 | €16 | €291 | +€275 | +1681.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,910 | -€5,852 | +€4,058 | +40.9% |
| Profit (loss) for the period | 9904 | -€9,910 | -€5,852 | +€4,058 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,910 | -€5,852 | +€4,058 | +40.9% |
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 28 September 2026 via checked.be.