FDJ: 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.
FDJ
Largest movements
- Cash -€19,319
down €19,319 (-68.0%), from €28,399 to €9,080
mainly Trade debts (-€10,575) and Tax, wage and social debts (-€6,727)
- Receivables within one year +€3,193
up €3,193 (+3.2%), from €98,473 to €101,666
of which Other amounts receivable: +€22,468
- Deferred charges and accrued income +€2,294
up €2,294 (+68.3%), from €3,357 to €5,652
- Trade debts -€10,575
down €10,575 (-86.4%), from €12,237 to €1,662
- Tax, wage and social debts -€6,727
down €6,727 (-15.2%), from €44,361 to €37,634
of which Taxes: -€6,727
- Reserves +€2,996
up €2,996 (+4.3%), from €69,343 to €72,339
- Gross operating margin -€42,959
down €42,959 (-92.6%), from €46,393 to €3,433
- Taxes -€8,384
down €8,384 (-84.7%), from €9,901 to €1,517
- Financial charges +€2,459
up €2,459 (+291.1%), from €845 to €3,304
- Financial income +€2,287
up €2,287 (+68.1%), from €3,357 to €5,645
- Depreciation -€2,205
down €2,205 (-82.3%), from €2,680 to €474
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,941 | €116,635 | -€14,307 | -10.9% |
| Fixed assets | 21/28 | €712 | €237 | -€474 | -66.7% |
| Tangible fixed assets | 22/27 | €712 | €237 | -€474 | -66.7% |
| Plant, machinery and equipment | 23 | €507 | €237 | -€270 | -53.2% |
| Furniture and vehicles | 24 | €205 | - | -€205 | |
| Current assets | 29/58 | €130,230 | €116,398 | -€13,832 | -10.6% |
| Amounts receivable within one year | 40/41 | €98,473 | €101,666 | +€3,193 | +3.2% |
| Trade receivables | 40 | €19,275 | - | -€19,275 | |
| Other amounts receivable | 41 | €79,198 | €101,666 | +€22,468 | +28.4% |
| Cash at bank and in hand | 54/58 | €28,399 | €9,080 | -€19,319 | -68.0% |
| Deferred charges and accrued income | 490/1 | €3,357 | €5,652 | +€2,294 | +68.3% |
| Total equity and liabilities | 10/49 | €130,941 | €116,635 | -€14,307 | -10.9% |
| Equity | 10/15 | €74,343 | €77,339 | +€2,996 | +4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,343 | €72,339 | +€2,996 | +4.3% |
| Distributable reserves | 133 | €69,343 | €72,339 | +€2,996 | +4.3% |
| Amounts payable | 17/49 | €56,598 | €39,296 | -€17,302 | -30.6% |
| Amounts payable within one year | 42/48 | €56,598 | €39,296 | -€17,302 | -30.6% |
| Trade debts | 44 | €12,237 | €1,662 | -€10,575 | -86.4% |
| Suppliers | 440/4 | €12,237 | €1,662 | -€10,575 | -86.4% |
| Taxes, remuneration and social security | 45 | €44,361 | €37,634 | -€6,727 | -15.2% |
| Taxes | 450/3 | €41,761 | €35,034 | -€6,727 | -16.1% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €474 | -€2,205 | -82.3% |
| Other operating charges | 640/8 | €1,968 | €787 | -€1,181 | -60.0% |
| Gross operating margin | 9900 | €46,393 | €3,433 | -€42,959 | -92.6% |
| Operating profit (loss) | 9901 | €41,745 | €2,172 | -€39,573 | -94.8% |
| Financial income | 75/76B | €3,357 | €5,645 | +€2,287 | +68.1% |
| Recurring financial income | 75 | €3,357 | €5,645 | +€2,287 | +68.1% |
| Financial charges | 65/66B | €845 | €3,304 | +€2,459 | +291.1% |
| Recurring financial charges | 65 | €845 | €3,304 | +€2,459 | +291.1% |
| Profit (loss) for the period before taxes | 9903 | €44,258 | €4,513 | -€39,745 | -89.8% |
| Income taxes | 67/77 | €9,901 | €1,517 | -€8,384 | -84.7% |
| Profit (loss) for the period | 9904 | €34,357 | €2,996 | -€31,361 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,357 | €2,996 | -€31,361 | -91.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.