VAN A & J GROUP: 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.
VAN A & J GROUP
Largest movements
- Cash -€30,429
down €30,429 (-90.7%), from €33,562 to €3,133
mainly Other debts (-€24,731) and Trade debts (-€7,455)
- Receivables within one year -€5,535
down €5,535 (-11.4%), from €48,355 to €42,820
of which Trade receivables: -€6,238
- Other debts -€24,731
down €24,731 (-49.6%), from €49,817 to €25,086
- Trade debts -€7,455
down €7,455 (-75.6%), from €9,855 to €2,400
- Profit (loss) carried forward -€3,779
down €3,779 (-32.7%), from €11,542 to €7,763
- Gross operating margin -€639
down €639 (-20.4%), from -€3,130 to -€3,769
- Financial charges -€241
down €241 (-96.0%), from €251 to €10
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 | €86,207 | €50,243 | -€35,965 | -41.7% |
| Current assets | 29/58 | €86,207 | €50,243 | -€35,965 | -41.7% |
| Stocks and contracts in progress | 3 | €4,290 | €4,290 | = | 0.0% |
| Stocks | 30/36 | €4,290 | €4,290 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,355 | €42,820 | -€5,535 | -11.4% |
| Trade receivables | 40 | €35,130 | €28,892 | -€6,238 | -17.8% |
| Other amounts receivable | 41 | €13,225 | €13,928 | +€703 | +5.3% |
| Cash at bank and in hand | 54/58 | €33,562 | €3,133 | -€30,429 | -90.7% |
| Total equity and liabilities | 10/49 | €86,207 | €50,243 | -€35,965 | -41.7% |
| Equity | 10/15 | €17,742 | €13,963 | -€3,779 | -21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,542 | €7,763 | -€3,779 | -32.7% |
| Amounts payable | 17/49 | €68,465 | €36,279 | -€32,186 | -47.0% |
| Amounts payable within one year | 42/48 | €68,465 | €36,279 | -€32,186 | -47.0% |
| Trade debts | 44 | €9,855 | €2,400 | -€7,455 | -75.6% |
| Suppliers | 440/4 | €9,855 | €2,400 | -€7,455 | -75.6% |
| Taxes, remuneration and social security | 45 | €8,793 | €8,793 | = | 0.0% |
| Taxes | 450/3 | €8,793 | €8,793 | = | 0.0% |
| Other amounts payable | 47/48 | €49,817 | €25,086 | -€24,731 | -49.6% |
| Gross operating margin | 9900 | -€3,130 | -€3,769 | -€639 | -20.4% |
| Operating profit (loss) | 9901 | -€3,130 | -€3,769 | -€639 | -20.4% |
| Financial charges | 65/66B | €251 | €10 | -€241 | -96.0% |
| Recurring financial charges | 65 | €251 | €10 | -€241 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,380 | -€3,779 | -€398 | -11.8% |
| Profit (loss) for the period | 9904 | -€3,380 | -€3,779 | -€398 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,380 | -€3,779 | -€398 | -11.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.