FCJ MEUBLES: what changed
What changed
FCJ MEUBLES
NACE 47.551, Retail sale of household furniture
filed annual accounts (NBB)
Net result for the year
€281,010
2024 · €159,801+€121,210
Equity
€1.0m
2024 · €758,908+€269,510
Cash
€497,317
2024 · €286,279+€211,038
Balance sheet total
€1.8m
2024 · €1.5m+€275,986
Largest movements
Assets
- Cash +€211,038
up €211,038 (+73.7%), from €286,279 to €497,317
mainly Net result for the year (+€281,010) and Tax, wage and social debts (+€65,146)
- Stocks and contracts +€91,665
up €91,665 (+56.8%), from €161,472 to €253,138
- Tangible fixed assets -€42,175
down €42,175 (-4.2%), from €1.0m to €968,900
of which Furniture and vehicles: -€21,242
- Deferred charges and accrued income +€17,814
up €17,814 (+360%), from €4,948 to €22,763
Equity and liabilities
- Reserves +€269,510
up €269,510 (+36.1%), from €746,458 to €1.0m
- Tax, wage and social debts +€65,146
up €65,146 (+49.2%), from €132,527 to €197,674
of which Taxes: +€50,684
- Debts after one year -€60,000
down €60,000 (-14.0%), from €430,000 to €370,000
Income statement
- Gross operating margin +€204,294
up €204,294 (+41.4%), from €493,591 to €697,885
- Taxes +€54,343
up €54,343 (+68.1%), from €79,749 to €134,092
- Staff costs +€34,187
up €34,187 (+16.5%), from €206,619 to €240,806
- Depreciation +€13,596
up €13,596 (+37.2%), from €36,579 to €50,175
- Other operating charges -€10,001
down €10,001 (-40.5%), from €24,700 to €14,698
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€159,801
Gross operating margin
+€204,294
Staff costs
-€34,187
Depreciation
-€13,596
Other operating charges
+€10,001
Other operating items
+€5,150
Financial income
+€2,765
Financial charges
+€1,125
Taxes
-€54,343
Result 2025
€281,010
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€290,538
Investment
-€8,000
Financing
-€71,500
Cash 2024
€286,279
From operations (derived)
+€290,538
Net result for the year
+€281,010
Depreciation
+€50,175
Stocks and contracts
-€91,665
Receivables within one year
+€2,356
Deferred charges and accrued income
-€17,814
Trade debts
-€2,255
Tax, wage and social debts
+€65,146
Other debts
+€208
Accrued charges and deferred income
+€3,375
Investment (derived)
-€8,000
Investment in fixed assets (net)
-€8,000
Financing
-€71,500
Debts after one year
-€60,000
Contributions, distributions and other
-€11,500
Cash 2025
€497,317
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,495,545 | €1,771,531 | +€275,986 | +18.5% |
| Fixed assets | 21/28 | €1,011,915 | €969,740 | -€42,175 | -4.2% |
| Tangible fixed assets | 22/27 | €1,011,075 | €968,900 | -€42,175 | -4.2% |
| Land and buildings | 22 | €825,758 | €815,152 | -€10,606 | -1.3% |
| Furniture and vehicles | 24 | €109,620 | €88,377 | -€21,242 | -19.4% |
| Other tangible fixed assets | 26 | €75,698 | €65,371 | -€10,327 | -13.6% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €483,631 | €801,791 | +€318,161 | +65.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €161,472 | €253,138 | +€91,665 | +56.8% |
| Stocks | 30/36 | €161,472 | €253,138 | +€91,665 | +56.8% |
| Amounts receivable within one year | 40/41 | €30,931 | €28,574 | -€2,356 | -7.6% |
| Trade receivables | 40 | €24,592 | €12,580 | -€12,012 | -48.8% |
| Other amounts receivable | 41 | €6,339 | €15,994 | +€9,655 | +152% |
| Cash at bank and in hand | 54/58 | €286,279 | €497,317 | +€211,038 | +73.7% |
| Deferred charges and accrued income | 490/1 | €4,948 | €22,763 | +€17,814 | +360% |
| Total equity and liabilities | 10/49 | €1,495,545 | €1,771,531 | +€275,986 | +18.5% |
| Equity | 10/15 | €758,908 | €1,028,418 | +€269,510 | +35.5% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €746,458 | €1,015,968 | +€269,510 | +36.1% |
| Distributable reserves | 133 | €746,458 | €1,015,968 | +€269,510 | +36.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €736,637 | €743,113 | +€6,475 | +0.9% |
| Amounts payable after more than one year | 17 | €430,000 | €370,000 | -€60,000 | -14.0% |
| Financial debts | 170/4 | €430,000 | €370,000 | -€60,000 | -14.0% |
| Amounts payable within one year | 42/48 | €306,637 | €369,738 | +€63,100 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €113,999 | €111,745 | -€2,255 | -2.0% |
| Suppliers | 440/4 | €113,999 | €111,745 | -€2,255 | -2.0% |
| Taxes, remuneration and social security | 45 | €132,527 | €197,674 | +€65,146 | +49.2% |
| Taxes | 450/3 | €115,901 | €166,585 | +€50,684 | +43.7% |
| Remuneration and social security | 454/9 | €16,626 | €31,089 | +€14,463 | +87.0% |
| Other amounts payable | 47/48 | €111 | €319 | +€208 | +188% |
| Accrued charges and deferred income | 492/3 | €0 | €3,375 | +€3,375 | |
| Remuneration, social security and pensions | 62 | €206,619 | €240,806 | +€34,187 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,579 | €50,175 | +€13,596 | +37.2% |
| Other operating charges | 640/8 | €24,700 | €14,698 | -€10,001 | -40.5% |
| Non-recurring operating charges | 66A | €5,150 | €0 | -€5,150 | -100% |
| Gross operating margin | 9900 | €493,591 | €697,885 | +€204,294 | +41.4% |
| Operating profit (loss) | 9901 | €220,544 | €392,206 | +€171,662 | +77.8% |
| Financial income | 75/76B | €39,056 | €41,821 | +€2,765 | +7.1% |
| Recurring financial income | 75 | €39,056 | €41,821 | +€2,765 | +7.1% |
| Financial charges | 65/66B | €20,050 | €18,925 | -€1,125 | -5.6% |
| Recurring financial charges | 65 | €20,050 | €18,925 | -€1,125 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €239,550 | €415,103 | +€175,553 | +73.3% |
| Income taxes | 67/77 | €79,749 | €134,092 | +€54,343 | +68.1% |
| Profit (loss) for the period | 9904 | €159,801 | €281,010 | +€121,210 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €159,801 | €281,010 | +€121,210 | +75.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.