FJ CONSULT: 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 CONSULT
Largest movements
- Current investments +€85,096
up €85,096 (+34.0%), from €250,000 to €335,096
- Cash -€80,444
down €80,444 (-93.5%), from €86,014 to €5,571
mainly Current investments (-€85,096) and Contributions, distributions and other (-€60,527)
- Tangible fixed assets +€36,203
up €36,203 (+689%), from €5,251 to €41,453
of which Furniture and vehicles: +€36,428
- Receivables within one year -€14,852
down €14,852 (-38.4%), from €38,677 to €23,825
of which Trade receivables: -€13,967
- Other debts +€18,663
up €18,663 (+39.5%), from €47,270 to €65,933
- Reserves +€9,679
up €9,679 (+3.2%), from €300,837 to €310,516
- Gross operating margin +€16,726
up €16,726 (+18.4%), from €90,950 to €107,675
- Depreciation +€5,161
up €5,161 (+63.0%), from €8,193 to €13,354
- Taxes +€3,968
up €3,968 (+17.2%), from €23,081 to €27,049
- Financial income +€3,651
up €3,651 (+712%), from €513 to €4,164
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 | €385,049 | €411,962 | +€26,913 | +7.0% |
| Fixed assets | 21/28 | €5,315 | €41,518 | +€36,203 | +681% |
| Tangible fixed assets | 22/27 | €5,251 | €41,453 | +€36,203 | +689% |
| Furniture and vehicles | 24 | €3,673 | €40,101 | +€36,428 | +992% |
| Other tangible fixed assets | 26 | €1,578 | €1,352 | -€225 | -14.3% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €379,734 | €370,444 | -€9,289 | -2.4% |
| Amounts receivable within one year | 40/41 | €38,677 | €23,825 | -€14,852 | -38.4% |
| Trade receivables | 40 | €36,860 | €22,893 | -€13,967 | -37.9% |
| Other amounts receivable | 41 | €1,817 | €931 | -€885 | -48.7% |
| Current investments | 50/53 | €250,000 | €335,096 | +€85,096 | +34.0% |
| Cash at bank and in hand | 54/58 | €86,014 | €5,571 | -€80,444 | -93.5% |
| Deferred charges and accrued income | 490/1 | €5,043 | €5,954 | +€911 | +18.1% |
| Total equity and liabilities | 10/49 | €385,049 | €411,962 | +€26,913 | +7.0% |
| Equity | 10/15 | €319,437 | €329,116 | +€9,679 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €300,837 | €310,516 | +€9,679 | +3.2% |
| Distributable reserves | 133 | €300,837 | €310,516 | +€9,679 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,612 | €82,846 | +€17,235 | +26.3% |
| Amounts payable within one year | 42/48 | €65,612 | €82,846 | +€17,235 | +26.3% |
| Trade debts | 44 | €1,784 | €922 | -€862 | -48.3% |
| Suppliers | 440/4 | €1,784 | €922 | -€862 | -48.3% |
| Taxes, remuneration and social security | 45 | €16,557 | €15,991 | -€567 | -3.4% |
| Taxes | 450/3 | €16,557 | €15,991 | -€567 | -3.4% |
| Other amounts payable | 47/48 | €47,270 | €65,933 | +€18,663 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,193 | €13,354 | +€5,161 | +63.0% |
| Other operating charges | 640/8 | €829 | €1,224 | +€395 | +47.7% |
| Gross operating margin | 9900 | €90,950 | €107,675 | +€16,726 | +18.4% |
| Operating profit (loss) | 9901 | €81,928 | €93,098 | +€11,170 | +13.6% |
| Financial income | 75/76B | €513 | €4,164 | +€3,651 | +712% |
| Recurring financial income | 75 | €513 | €4,164 | +€3,651 | +712% |
| Financial charges | 65/66B | €8 | €8 | -€0 | -5.0% |
| Recurring financial charges | 65 | €8 | €8 | -€0 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €82,433 | €97,254 | +€14,822 | +18.0% |
| Income taxes | 67/77 | €23,081 | €27,049 | +€3,968 | +17.2% |
| Profit (loss) for the period | 9904 | €59,352 | €70,206 | +€10,854 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,352 | €70,206 | +€10,854 | +18.3% |
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 23 October 2026 via checked.be.