FDJC: 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.
FDJC
Largest movements
- Current investments +€62,202
up €62,202 (+13.1%), from €476,346 to €538,548
- Cash +€31,749
up €31,749 (+10.1%), from €315,439 to €347,189
mainly Net result for the year (+€74,481) and Other debts (+€20,252)
- Receivables within one year +€23,246
up €23,246 (+739.8%), from €3,142 to €26,388
- Tangible fixed assets -€12,406
down €12,406 (-23.0%), from €54,003 to €41,596
- Reserves +€74,481
up €74,481 (+14.2%), from €523,600 to €598,081
of which Distributable reserves: +€74,481
- Other debts +€20,252
up €20,252 (+5.6%), from €360,656 to €380,909
- Depreciation +€8,675
up €8,675 (+232.5%), from €3,732 to €12,406
- Taxes -€7,242
down €7,242 (-17.3%), from €41,771 to €34,529
- Financial income +€1,845
up €1,845 (+63.5%), from €2,906 to €4,751
- Gross operating margin -€1,218
down €1,218 (-1.0%), from €120,124 to €118,906
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 | €912,525 | €1,019,599 | +€107,074 | +11.7% |
| Fixed assets | 21/28 | €54,023 | €41,616 | -€12,406 | -23.0% |
| Tangible fixed assets | 22/27 | €54,003 | €41,596 | -€12,406 | -23.0% |
| Furniture and vehicles | 24 | €54,003 | €41,596 | -€12,406 | -23.0% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €858,503 | €977,983 | +€119,480 | +13.9% |
| Amounts receivable within one year | 40/41 | €3,142 | €26,388 | +€23,246 | +739.8% |
| Other amounts receivable | 41 | €3,142 | €26,388 | +€23,246 | +739.8% |
| Current investments | 50/53 | €476,346 | €538,548 | +€62,202 | +13.1% |
| Cash at bank and in hand | 54/58 | €315,439 | €347,189 | +€31,749 | +10.1% |
| Deferred charges and accrued income | 490/1 | €63,575 | €65,858 | +€2,283 | +3.6% |
| Total equity and liabilities | 10/49 | €912,525 | €1,019,599 | +€107,074 | +11.7% |
| Equity | 10/15 | €539,393 | €613,874 | +€74,481 | +13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €523,600 | €598,081 | +€74,481 | +14.2% |
| Non-distributable reserves | 130/1 | €62,610 | €62,610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62,610 | €62,610 | = | 0.0% |
| Distributable reserves | 133 | €460,990 | €535,471 | +€74,481 | +16.2% |
| Profit (loss) carried forward | 14 | €9,593 | €9,593 | = | 0.0% |
| Amounts payable | 17/49 | €373,132 | €405,725 | +€32,592 | +8.7% |
| Amounts payable within one year | 42/48 | €373,132 | €405,725 | +€32,592 | +8.7% |
| Trade debts | 44 | €5,608 | €13,819 | +€8,211 | +146.4% |
| Suppliers | 440/4 | €5,608 | €13,819 | +€8,211 | +146.4% |
| Taxes, remuneration and social security | 45 | €6,868 | €10,997 | +€4,129 | +60.1% |
| Remuneration and social security | 454/9 | €6,868 | €10,997 | +€4,129 | +60.1% |
| Other amounts payable | 47/48 | €360,656 | €380,909 | +€20,252 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,732 | €12,406 | +€8,675 | +232.5% |
| Other operating charges | 640/8 | €900 | €1,639 | +€739 | +82.1% |
| Gross operating margin | 9900 | €120,124 | €118,906 | -€1,218 | -1.0% |
| Operating profit (loss) | 9901 | €115,492 | €104,861 | -€10,632 | -9.2% |
| Financial income | 75/76B | €2,906 | €4,751 | +€1,845 | +63.5% |
| Recurring financial income | 75 | €2,906 | €4,751 | +€1,845 | +63.5% |
| Financial charges | 65/66B | €324 | €601 | +€277 | +85.7% |
| Recurring financial charges | 65 | €324 | €601 | +€277 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | €118,075 | €109,011 | -€9,064 | -7.7% |
| Income taxes | 67/77 | €41,771 | €34,529 | -€7,242 | -17.3% |
| Profit (loss) for the period | 9904 | €76,304 | €74,481 | -€1,823 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,304 | €74,481 | -€1,823 | -2.4% |
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.