FJ TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€11,920
down €11,920 (-41.9%), from €28,480 to €16,560
of which Leasing and similar rights: -€6,818
- Receivables within one year -€1,549
down €1,549 (-18.4%), from €8,396 to €6,848
of which Trade receivables: -€1,702
- Profit (loss) carried forward -€11,252
down €11,252 (-135.7%), from -€8,294 to -€19,546
- Other debts -€3,502
down €3,502 (-77.2%), from €4,537 to €1,035
- Tax, wage and social debts +€3,067
up €3,067 (+57.4%), from €5,340 to €8,407
of which Taxes: +€3,967
- Current portion of long-term debt -€1,655
down €1,655 (-20.3%), from €8,147 to €6,491
- Trade debts +€618
up €618 (+96.3%), from €642 to €1,260
- Turnover -€109,305
no longer reported in 2024 (was €109,305)
- Purchases and services -€84,573
no longer reported in 2024 (was €84,573)
- Gross operating margin -€10,113
down €10,113 (-40.9%), from €24,732 to €14,620
- Financial charges -€2,446
down €2,446 (-54.5%), from €4,485 to €2,039
of which Financial charges: -€2,509
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 | €50,904 | €37,688 | -€13,216 | -26.0% |
| Fixed assets | 21/28 | €42,505 | €30,585 | -€11,920 | -28.0% |
| Tangible fixed assets | 22/27 | €28,480 | €16,560 | -€11,920 | -41.9% |
| Furniture and vehicles | 24 | €6,321 | €1,219 | -€5,102 | -80.7% |
| Leasing and similar rights | 25 | €22,159 | €15,341 | -€6,818 | -30.8% |
| Financial fixed assets | 28 | €14,025 | €14,025 | = | 0.0% |
| Current assets | 29/58 | €8,399 | €7,103 | -€1,296 | -15.4% |
| Amounts receivable within one year | 40/41 | €8,396 | €6,848 | -€1,549 | -18.4% |
| Trade receivables | 40 | €8,396 | €6,694 | -€1,702 | -20.3% |
| Other amounts receivable | 41 | - | €154 | +€154 | |
| Cash at bank and in hand | 54/58 | €2 | €255 | +€253 | +11638.2% |
| Total equity and liabilities | 10/49 | €50,904 | €37,688 | -€13,216 | -26.0% |
| Equity | 10/15 | €12,166 | €914 | -€11,252 | -92.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,294 | -€19,546 | -€11,252 | -135.7% |
| Amounts payable | 17/49 | €38,737 | €36,774 | -€1,964 | -5.1% |
| Amounts payable after more than one year | 17 | €20,072 | €19,581 | -€491 | -2.4% |
| Financial debts | 170/4 | €10,572 | €10,081 | -€491 | -4.6% |
| Other amounts payable | 178/9 | €9,500 | €9,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,665 | €17,193 | -€1,472 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €8,147 | €6,491 | -€1,655 | -20.3% |
| Trade debts | 44 | €642 | €1,260 | +€618 | +96.3% |
| Suppliers | 440/4 | €642 | €1,260 | +€618 | +96.3% |
| Taxes, remuneration and social security | 45 | €5,340 | €8,407 | +€3,067 | +57.4% |
| Taxes | 450/3 | €1,180 | €5,147 | +€3,967 | +336.0% |
| Remuneration and social security | 454/9 | €4,160 | €3,260 | -€900 | -21.6% |
| Other amounts payable | 47/48 | €4,537 | €1,035 | -€3,502 | -77.2% |
| Turnover | 70 | €109,305 | - | -€109,305 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,573 | - | -€84,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,827 | €11,920 | +€93 | +0.8% |
| Other operating charges | 640/8 | €11,746 | €11,926 | +€180 | +1.5% |
| Gross operating margin | 9900 | €24,732 | €14,620 | -€10,113 | -40.9% |
| Operating profit (loss) | 9901 | €1,159 | -€9,226 | -€10,385 | |
| Financial income | 75/76B | €37 | €13 | -€24 | -65.4% |
| Recurring financial income | 75 | €37 | €13 | -€24 | -65.4% |
| Non-recurring financial income | 76B | €37 | €13 | -€24 | -65.4% |
| Financial charges | 65/66B | €4,485 | €2,039 | -€2,446 | -54.5% |
| Recurring financial charges | 65 | €4,295 | €1,786 | -€2,509 | -58.4% |
| Non-recurring financial charges | 66B | €190 | €253 | +€63 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,289 | -€11,252 | -€7,963 | -242.1% |
| Profit (loss) for the period | 9904 | -€3,289 | -€11,252 | -€7,963 | -242.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,289 | -€11,252 | -€7,963 | -242.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.