F&J HOUSE: 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 HOUSE
Largest movements
- Cash -€10,494
down €10,494 (-48.3%), from €21,749 to €11,254
mainly Tax, wage and social debts (-€22,243) and Net result for the year (-€16,808)
- Tangible fixed assets +€9,763
new in 2025: €9,763
- Receivables within one year -€7,671
down €7,671 (-8.0%), from €95,421 to €87,749
of which Other amounts receivable: -€4,904
- Financial fixed assets +€2,420
up €2,420 (+927%), from €261 to €2,681
- Trade debts +€24,226
up €24,226 (+77.1%), from €31,411 to €55,636
- Tax, wage and social debts -€22,243
down €22,243 (-55.1%), from €40,365 to €18,122
of which Remuneration and social security: -€24,378
- Profit (loss) carried forward -€16,808
down €16,808 (-87.9%), from €19,120 to €2,312
- Other debts +€12,475
up €12,475 (+81.4%), from €15,330 to €27,805
- Short-term financial debts -€3,352
down €3,352 (-61.5%), from €5,454 to €2,101
- Gross operating margin -€116,644
down €116,644 (-34.6%), from €337,472 to €220,828
- Staff costs -€35,970
down €35,970 (-13.9%), from €258,217 to €222,247
- Taxes -€15,571
down €15,571 (-99.5%), from €15,645 to €74
- Depreciation +€3,873
up €3,873 (+467%), from €830 to €4,703
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 | €118,399 | €111,975 | -€6,423 | -5.4% |
| Fixed assets | 21/28 | €1,229 | €12,583 | +€11,353 | +924% |
| Intangible fixed assets | 21 | €968 | €138 | -€830 | -85.7% |
| Tangible fixed assets | 22/27 | - | €9,763 | +€9,763 | |
| Furniture and vehicles | 24 | - | €9,763 | +€9,763 | |
| Financial fixed assets | 28 | €261 | €2,681 | +€2,420 | +927% |
| Current assets | 29/58 | €117,169 | €99,393 | -€17,777 | -15.2% |
| Amounts receivable within one year | 40/41 | €95,421 | €87,749 | -€7,671 | -8.0% |
| Trade receivables | 40 | €29,449 | €26,682 | -€2,767 | -9.4% |
| Other amounts receivable | 41 | €65,972 | €61,068 | -€4,904 | -7.4% |
| Cash at bank and in hand | 54/58 | €21,749 | €11,254 | -€10,494 | -48.3% |
| Deferred charges and accrued income | 490/1 | - | €389 | +€389 | |
| Total equity and liabilities | 10/49 | €118,399 | €111,975 | -€6,423 | -5.4% |
| Equity | 10/15 | €25,120 | €8,312 | -€16,808 | -66.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,120 | €2,312 | -€16,808 | -87.9% |
| Amounts payable | 17/49 | €93,279 | €103,664 | +€10,385 | +11.1% |
| Amounts payable within one year | 42/48 | €92,559 | €103,664 | +€11,105 | +12.0% |
| Financial debts | 43 | €5,454 | €2,101 | -€3,352 | -61.5% |
| Credit institutions | 430/8 | €5,454 | €2,101 | -€3,352 | -61.5% |
| Trade debts | 44 | €31,411 | €55,636 | +€24,226 | +77.1% |
| Suppliers | 440/4 | €31,411 | €55,636 | +€24,226 | +77.1% |
| Taxes, remuneration and social security | 45 | €40,365 | €18,122 | -€22,243 | -55.1% |
| Taxes | 450/3 | €15,645 | €17,780 | +€2,135 | +13.6% |
| Remuneration and social security | 454/9 | €24,720 | €342 | -€24,378 | -98.6% |
| Other amounts payable | 47/48 | €15,330 | €27,805 | +€12,475 | +81.4% |
| Accrued charges and deferred income | 492/3 | €720 | - | -€720 | |
| Remuneration, social security and pensions | 62 | €258,217 | €222,247 | -€35,970 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €4,703 | +€3,873 | +467% |
| Other operating charges | 640/8 | €1,009 | €601 | -€408 | -40.4% |
| Non-recurring operating charges | 66A | €12,367 | €7,862 | -€4,505 | -36.4% |
| Gross operating margin | 9900 | €337,472 | €220,828 | -€116,644 | -34.6% |
| Operating profit (loss) | 9901 | €65,050 | -€14,585 | -€79,635 | |
| Financial income | 75/76B | €42 | €306 | +€265 | +634% |
| Recurring financial income | 75 | €42 | €306 | +€265 | +634% |
| Financial charges | 65/66B | €5,143 | €2,455 | -€2,688 | -52.3% |
| Recurring financial charges | 65 | €5,143 | €2,455 | -€2,688 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €59,949 | -€16,734 | -€76,682 | |
| Income taxes | 67/77 | €15,645 | €74 | -€15,571 | -99.5% |
| Profit (loss) for the period | 9904 | €44,303 | -€16,808 | -€61,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,303 | -€16,808 | -€61,112 |
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 24 October 2026 via checked.be.