F.J. DESIGN: 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.
F.J. DESIGN
Largest movements
- Receivables within one year +€1,663
up €1,663 (+24.7%), from €6,744 to €8,407
of which Other amounts receivable: +€4,421
- Current investments +€239
up €239 (+19.7%), from €1,212 to €1,451
- Tangible fixed assets -€175
down €175 (-49.8%), from €352 to €177
- Trade debts -€13,018
down €13,018 (-91.6%), from €14,218 to €1,200
- Other debts +€12,760
up €12,760 (+56.2%), from €22,690 to €35,450
- Tax, wage and social debts +€1,259
up €1,259 (+41.2%), from €3,055 to €4,314
- Profit (loss) carried forward +€727
up €727 (+1.0%), from -€75,693 to -€74,967
- Gross operating margin +€3,427
up €3,427, from -€557 to €2,871
- Financial charges +€820
up €820 (+478%), from €172 to €992
- Other operating charges +€343
up €343 (+51.9%), from €660 to €1,003
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
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 | €8,358 | €10,085 | +€1,727 | +20.7% |
| Fixed assets | 21/28 | €402 | €227 | -€175 | -43.6% |
| Tangible fixed assets | 22/27 | €352 | €177 | -€175 | -49.8% |
| Furniture and vehicles | 24 | €352 | €177 | -€175 | -49.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €7,956 | €9,858 | +€1,902 | +23.9% |
| Amounts receivable within one year | 40/41 | €6,744 | €8,407 | +€1,663 | +24.7% |
| Trade receivables | 40 | €2,786 | €28 | -€2,758 | -99.0% |
| Other amounts receivable | 41 | €3,958 | €8,379 | +€4,421 | +112% |
| Current investments | 50/53 | €1,212 | €1,451 | +€239 | +19.7% |
| Total equity and liabilities | 10/49 | €8,358 | €10,085 | +€1,727 | +20.7% |
| Equity | 10/15 | -€49,496 | -€48,770 | +€727 | +1.5% |
| Contributions | 10/11 | €26,197 | €26,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,693 | -€74,967 | +€727 | +1.0% |
| Amounts payable | 17/49 | €57,854 | €58,854 | +€1,000 | +1.7% |
| Amounts payable after more than one year | 17 | €16,390 | €16,390 | = | 0.0% |
| Other amounts payable | 178/9 | €16,390 | €16,390 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,964 | €40,964 | +€1,000 | +2.5% |
| Trade debts | 44 | €14,218 | €1,200 | -€13,018 | -91.6% |
| Suppliers | 440/4 | €14,218 | €1,200 | -€13,018 | -91.6% |
| Taxes, remuneration and social security | 45 | €3,055 | €4,314 | +€1,259 | +41.2% |
| Taxes | 450/3 | €3,055 | €4,314 | +€1,259 | +41.2% |
| Other amounts payable | 47/48 | €22,690 | €35,450 | +€12,760 | +56.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €175 | = | 0.0% |
| Other operating charges | 640/8 | €660 | €1,003 | +€343 | +51.9% |
| Gross operating margin | 9900 | -€557 | €2,871 | +€3,427 | |
| Operating profit (loss) | 9901 | -€1,392 | €1,693 | +€3,085 | |
| Financial income | 75/76B | €1 | €26 | +€24 | +1,729% |
| Recurring financial income | 75 | €1 | €26 | +€24 | +1,729% |
| Financial charges | 65/66B | €172 | €992 | +€820 | +478% |
| Recurring financial charges | 65 | €172 | €992 | +€820 | +478% |
| Profit (loss) for the period before taxes | 9903 | -€1,562 | €727 | +€2,289 | |
| Profit (loss) for the period | 9904 | -€1,562 | €727 | +€2,289 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,562 | €727 | +€2,289 |
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 15 October 2026 via checked.be.