FJ Conseils: what changed
Two financial 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 Conseils
Largest movements
- Cash -€298,064
down €298,064 (-99.2%), from €300,345 to €2,281
mainly Other debts (-€300,000) and Net result for the year (-€2,474)
- Receivables within one year -€4,905
down €4,905 (-9.8%), from €50,264 to €45,359
- Other debts -€300,000
down €300,000 (-99.9%), from €300,223 to €223
- Gross operating margin -€1,847
down €1,847 (-309%), from -€598 to -€2,445
- Other operating charges -€387
no longer reported in 2025 (was €387)
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.
Derived cash bridge
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 | €350,609 | €47,660 | -€302,949 | -86.4% |
| Current assets | 29/58 | €350,609 | €47,660 | -€302,949 | -86.4% |
| Amounts receivable within one year | 40/41 | €50,264 | €45,359 | -€4,905 | -9.8% |
| Other amounts receivable | 41 | €50,264 | €45,359 | -€4,905 | -9.8% |
| Cash at bank and in hand | 54/58 | €300,345 | €2,281 | -€298,064 | -99.2% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €350,609 | €47,660 | -€302,949 | -86.4% |
| Equity | 10/15 | €49,864 | €47,390 | -€2,474 | -5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,864 | €25,390 | -€2,474 | -8.9% |
| Amounts payable | 17/49 | €300,745 | €270 | -€300,474 | -99.9% |
| Amounts payable within one year | 42/48 | €300,745 | €270 | -€300,474 | -99.9% |
| Trade debts | 44 | €521 | €47 | -€474 | -91.0% |
| Suppliers | 440/4 | €521 | €47 | -€474 | -91.0% |
| Other amounts payable | 47/48 | €300,223 | €223 | -€300,000 | -99.9% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€598 | -€2,445 | -€1,847 | -309% |
| Operating profit (loss) | 9901 | -€986 | -€2,445 | -€1,459 | -148% |
| Financial charges | 65/66B | €29 | €29 | +€1 | +3.0% |
| Recurring financial charges | 65 | €29 | €29 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,014 | -€2,474 | -€1,460 | -144% |
| Profit (loss) for the period | 9904 | -€1,014 | -€2,474 | -€1,460 | -144% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,014 | -€2,474 | -€1,460 | -144% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.