FJ PRODUCTION: 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 PRODUCTION
Largest movements
- Cash +€31,600
up €31,600 (+235%), from €13,443 to €45,044
mainly Net result for the year (+€31,134) and Receivables within one year (+€21,844)
- Receivables within one year -€21,844
down €21,844 (-73.0%), from €29,912 to €8,068
- Receivables after one year +€3,856
new in 2025: €3,856
- Tangible fixed assets +€1,097
new in 2025: €1,097
- Deferred charges and accrued income +€1,018
up €1,018 (+123%), from €830 to €1,848
- Profit (loss) carried forward +€31,134
up €31,134 (+53.9%), from -€57,791 to -€26,657
- Debts after one year -€23,078
down €23,078 (-30.7%), from €75,078 to €52,000
- Tax, wage and social debts +€6,809
up €6,809 (+277%), from €2,458 to €9,267
of which Taxes: +€6,347
- Trade debts +€2,192
new in 2025: €2,192
- Other debts -€1,240
down €1,240 (-21.3%), from €5,829 to €4,589
- Turnover +€77,309
new in 2025: €77,309
- Purchases and services +€46,165
new in 2025: €46,165
- Gross operating margin -€5,454
down €5,454 (-14.6%), from €37,478 to €32,024
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 | €45,011 | €60,739 | +€15,727 | +34.9% |
| Fixed assets | 21/28 | - | €1,097 | +€1,097 | |
| Tangible fixed assets | 22/27 | - | €1,097 | +€1,097 | |
| Plant, machinery and equipment | 23 | - | €1,097 | +€1,097 | |
| Current assets | 29/58 | €45,011 | €59,642 | +€14,631 | +32.5% |
| Amounts receivable after more than one year | 29 | - | €3,856 | +€3,856 | |
| Other amounts receivable | 291 | - | €3,856 | +€3,856 | |
| Stocks and contracts in progress | 3 | €826 | €826 | = | 0.0% |
| Stocks | 30/36 | €826 | €826 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,912 | €8,068 | -€21,844 | -73.0% |
| Trade receivables | 40 | €29,912 | €8,068 | -€21,844 | -73.0% |
| Cash at bank and in hand | 54/58 | €13,443 | €45,044 | +€31,600 | +235% |
| Deferred charges and accrued income | 490/1 | €830 | €1,848 | +€1,018 | +123% |
| Total equity and liabilities | 10/49 | €45,011 | €60,739 | +€15,727 | +34.9% |
| Equity | 10/15 | -€39,191 | -€8,057 | +€31,134 | +79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€57,791 | -€26,657 | +€31,134 | +53.9% |
| Amounts payable | 17/49 | €84,203 | €68,796 | -€15,407 | -18.3% |
| Amounts payable after more than one year | 17 | €75,078 | €52,000 | -€23,078 | -30.7% |
| Financial debts | 170/4 | €75,078 | €52,000 | -€23,078 | -30.7% |
| Amounts payable within one year | 42/48 | €8,288 | €16,049 | +€7,761 | +93.6% |
| Trade debts | 44 | - | €2,192 | +€2,192 | |
| Suppliers | 440/4 | - | €2,192 | +€2,192 | |
| Taxes, remuneration and social security | 45 | €2,458 | €9,267 | +€6,809 | +277% |
| Taxes | 450/3 | €2,458 | €8,805 | +€6,347 | +258% |
| Remuneration and social security | 454/9 | - | €462 | +€462 | |
| Other amounts payable | 47/48 | €5,829 | €4,589 | -€1,240 | -21.3% |
| Accrued charges and deferred income | 492/3 | €837 | €747 | -€90 | -10.8% |
| Turnover | 70 | - | €77,309 | +€77,309 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €46,165 | +€46,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €60 | +€60 | |
| Other operating charges | 640/8 | €472 | €485 | +€12 | +2.6% |
| Gross operating margin | 9900 | €37,478 | €32,024 | -€5,454 | -14.6% |
| Operating profit (loss) | 9901 | €37,005 | €31,480 | -€5,526 | -14.9% |
| Financial charges | 65/66B | €252 | €345 | +€93 | +36.9% |
| Recurring financial charges | 65 | €252 | €345 | +€93 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €36,753 | €31,134 | -€5,619 | -15.3% |
| Profit (loss) for the period | 9904 | €36,753 | €31,134 | -€5,619 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,753 | €31,134 | -€5,619 | -15.3% |
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 14 October 2026 via checked.be.