FJ CONCEPT: 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.
FJ CONCEPT
Largest movements
- Cash +€18,528
up €18,528 (+129.3%), from €14,325 to €32,853
mainly Net result for the year (+€26,162) and Other debts (+€8,859)
- Receivables within one year +€11,661
up €11,661 (+312.5%), from €3,731 to €15,392
of which Other amounts receivable: +€8,599
- Tangible fixed assets -€2,788
down €2,788 (-58.3%), from €4,781 to €1,993
of which Furniture and vehicles: -€2,526
- Deferred charges and accrued income +€1,288
up €1,288, from €0 to €1,288
- Reserves +€10,140
up €10,140 (+545.2%), from €1,860 to €12,000
- Other debts +€8,859
up €8,859, from €0 to €8,859
- Profit (loss) carried forward +€7,163
up €7,163, from -€7,163 to €0
- Trade debts +€3,015
up €3,015 (+62.5%), from €4,825 to €7,839
- Gross operating margin +€31,874
up €31,874 (+386.7%), from €8,243 to €40,117
- Taxes +€7,779
up €7,779 (+2921.0%), from €266 to €8,046
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 | €22,838 | €51,526 | +€28,689 | +125.6% |
| Fixed assets | 21/28 | €4,781 | €1,993 | -€2,788 | -58.3% |
| Tangible fixed assets | 22/27 | €4,781 | €1,993 | -€2,788 | -58.3% |
| Plant, machinery and equipment | 23 | €262 | €0 | -€262 | -100.0% |
| Furniture and vehicles | 24 | €4,519 | €1,993 | -€2,526 | -55.9% |
| Current assets | 29/58 | €18,057 | €49,533 | +€31,477 | +174.3% |
| Amounts receivable within one year | 40/41 | €3,731 | €15,392 | +€11,661 | +312.5% |
| Trade receivables | 40 | €2,707 | €5,770 | +€3,063 | +113.1% |
| Other amounts receivable | 41 | €1,024 | €9,622 | +€8,599 | +840.0% |
| Cash at bank and in hand | 54/58 | €14,325 | €32,853 | +€18,528 | +129.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,288 | +€1,288 | |
| Total equity and liabilities | 10/49 | €22,838 | €51,526 | +€28,689 | +125.6% |
| Equity | 10/15 | €13,297 | €30,600 | +€17,303 | +130.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €12,000 | +€10,140 | +545.2% |
| Distributable reserves | 133 | €1,860 | €12,000 | +€10,140 | +545.2% |
| Profit (loss) carried forward | 14 | -€7,163 | €0 | +€7,163 | |
| Amounts payable | 17/49 | €9,540 | €20,926 | +€11,386 | +119.3% |
| Amounts payable within one year | 42/48 | €9,540 | €20,926 | +€11,386 | +119.3% |
| Trade debts | 44 | €4,825 | €7,839 | +€3,015 | +62.5% |
| Suppliers | 440/4 | €4,825 | €7,839 | +€3,015 | +62.5% |
| Taxes, remuneration and social security | 45 | €4,716 | €4,228 | -€488 | -10.3% |
| Taxes | 450/3 | €4,716 | €4,228 | -€488 | -10.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €8,859 | +€8,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €4,585 | +€121 | +2.7% |
| Other operating charges | 640/8 | €1,085 | €1,431 | +€346 | +31.9% |
| Gross operating margin | 9900 | €8,243 | €40,117 | +€31,874 | +386.7% |
| Operating profit (loss) | 9901 | €2,693 | €34,100 | +€31,407 | +1166.1% |
| Financial income | 75/76B | €0 | €358 | +€358 | |
| Recurring financial income | 75 | €0 | €358 | +€358 | |
| Financial charges | 65/66B | €238 | €251 | +€13 | +5.4% |
| Recurring financial charges | 65 | €238 | €251 | +€13 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €2,455 | €34,207 | +€31,752 | +1293.4% |
| Income taxes | 67/77 | €266 | €8,046 | +€7,779 | +2921.0% |
| Profit (loss) for the period | 9904 | €2,189 | €26,162 | +€23,973 | +1095.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,189 | €26,162 | +€23,973 | +1095.3% |
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 8 October 2026 via checked.be.