FBDJ: 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.
FBDJ
Largest movements
- Cash +€13,525
up €13,525 (+36.3%), from €37,309 to €50,834
mainly Net result for the year (+€37,047) and Tax, wage and social debts (+€24,270)
- Receivables within one year +€986
up €986 (+9.7%), from €10,175 to €11,161
of which Trade receivables: +€715
- Tangible fixed assets -€930
down €930 (-22.7%), from €4,091 to €3,161
- Tax, wage and social debts +€24,270
up €24,270 (+135.6%), from €17,892 to €42,163
of which Taxes: +€23,270
- Profit (loss) carried forward -€17,953
down €17,953 (-96.7%), from €18,573 to €620
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Other debts +€3,230
new in 2025: €3,230
- Short-term financial debts -€2,562
down €2,562 (-100.0%), from €2,562 to €0
- Gross operating margin +€31,282
up €31,282 (+127.8%), from €24,474 to €55,756
- Taxes +€12,814
up €12,814 (+412.0%), from €3,110 to €15,925
- Other operating charges +€1,709
up €1,709 (+2712.5%), from €63 to €1,772
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
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 | €51,575 | €65,156 | +€13,581 | +26.3% |
| Fixed assets | 21/28 | €4,091 | €3,161 | -€930 | -22.7% |
| Tangible fixed assets | 22/27 | €4,091 | €3,161 | -€930 | -22.7% |
| Furniture and vehicles | 24 | €4,091 | €3,161 | -€930 | -22.7% |
| Current assets | 29/58 | €47,484 | €61,995 | +€14,511 | +30.6% |
| Amounts receivable within one year | 40/41 | €10,175 | €11,161 | +€986 | +9.7% |
| Trade receivables | 40 | €10,175 | €10,890 | +€715 | +7.0% |
| Other amounts receivable | 41 | - | €271 | +€271 | |
| Cash at bank and in hand | 54/58 | €37,309 | €50,834 | +€13,525 | +36.3% |
| Total equity and liabilities | 10/49 | €51,575 | €65,156 | +€13,581 | +26.3% |
| Equity | 10/15 | €30,973 | €19,220 | -€11,753 | -37.9% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €18,573 | €620 | -€17,953 | -96.7% |
| Amounts payable | 17/49 | €20,601 | €45,936 | +€25,335 | +123.0% |
| Amounts payable within one year | 42/48 | €20,601 | €45,936 | +€25,335 | +123.0% |
| Financial debts | 43 | €2,562 | €0 | -€2,562 | -100.0% |
| Credit institutions | 430/8 | €2,562 | €0 | -€2,562 | -100.0% |
| Trade debts | 44 | €147 | €544 | +€397 | +270.4% |
| Suppliers | 440/4 | €147 | €544 | +€397 | +270.4% |
| Taxes, remuneration and social security | 45 | €17,892 | €42,163 | +€24,270 | +135.6% |
| Taxes | 450/3 | €17,892 | €41,163 | +€23,270 | +130.1% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | - | €3,230 | +€3,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €930 | -€221 | -19.2% |
| Other operating charges | 640/8 | €63 | €1,772 | +€1,709 | +2712.5% |
| Gross operating margin | 9900 | €24,474 | €55,756 | +€31,282 | +127.8% |
| Operating profit (loss) | 9901 | €23,261 | €53,054 | +€29,794 | +128.1% |
| Financial income | 75/76B | €0 | €99 | +€98 | +28125.7% |
| Recurring financial income | 75 | €0 | €99 | +€98 | +28125.7% |
| Financial charges | 65/66B | €65 | €182 | +€117 | +180.1% |
| Recurring financial charges | 65 | €65 | €182 | +€117 | +180.1% |
| Profit (loss) for the period before taxes | 9903 | €23,196 | €52,971 | +€29,775 | +128.4% |
| Income taxes | 67/77 | €3,110 | €15,925 | +€12,814 | +412.0% |
| Profit (loss) for the period | 9904 | €20,086 | €37,047 | +€16,961 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,086 | €37,047 | +€16,961 | +84.4% |
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 2 October 2026 via checked.be.