FJA Distribution: what changed
What changed
FJA Distribution
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€53,398
2024 · -€150,441+€203,839
Equity
-€411,440
2024 · -€464,837+€53,398
Cash
€308,574
2024 · €499,114-€190,540
Balance sheet total
€3.3m
2024 · €3.3m-€11,023
Largest movements
Assets
- Receivables within one year +€221,238
up €221,238 (+14.3%), from €1.5m to €1.8m
of which Trade receivables: +€199,117
- Stocks and contracts -€192,634
down €192,634 (-16.0%), from €1.2m to €1.0m
- Cash -€190,540
down €190,540 (-38.2%), from €499,114 to €308,574
mainly Receivables within one year (-€221,238) and Trade debts (-€150,431)
- Tangible fixed assets +€101,354
up €101,354 (+385%), from €26,306 to €127,660
of which Furniture and vehicles: +€62,400
- Deferred charges and accrued income +€49,558
up €49,558 (+69.4%), from €71,413 to €120,971
Equity and liabilities
- Other debts +€183,100
up €183,100 (+9.9%), from €1.9m to €2.0m
- Trade debts -€150,431
down €150,431 (-10.6%), from €1.4m to €1.3m
- Accrued charges and deferred income -€54,278
down €54,278 (-54.7%), from €99,141 to €44,863
- Profit (loss) carried forward +€53,398
up €53,398 (+5.0%), from -€1.1m to -€1.0m
- Tax, wage and social debts -€33,687
down €33,687 (-11.5%), from €292,332 to €258,645
of which Remuneration and social security: -€28,946
Income statement
- Turnover -€18.3m
no longer reported in 2025 (was €18.3m)
- Goods and materials -€16.4m
no longer reported in 2025 (was €16.4m)
of which Purchases: -€15.4m
- Gross operating margin +€1.9m
new in 2025: €1.9m
- Services and other goods -€1.2m
no longer reported in 2025 (was €1.2m)
- Other operating income -€793,753
no longer reported in 2025 (was €793,753)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€150,441
Turnover
-€18.3m
Other operating income
-€793,753
Goods and materials
+€16.4m
Services and other goods
+€1.2m
Staff costs
-€135,128
Depreciation
-€4,407
Write-downs
-€72,542
Other operating charges
+€6,247
Other operating items
+€1.8m
Financial income
-€15,886
Financial charges
+€71,457
Taxes
+€363
Result 2025
€53,398
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€69,493
Investment
-€120,922
Financing
-€124
Cash 2024
€499,114
From operations (derived)
-€69,493
Net result for the year
+€53,398
Depreciation
+€19,568
Stocks and contracts
+€192,634
Receivables within one year
-€221,238
Deferred charges and accrued income
-€49,558
Trade debts
-€150,431
Tax, wage and social debts
-€33,687
Advances received
-€9,000
Other debts
+€183,100
Accrued charges and deferred income
-€54,278
Investment (derived)
-€120,922
Investment in fixed assets (net)
-€120,922
Financing
-€124
Short-term financial debts
-€124
Cash 2025
€308,574
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,347,360 | €3,336,337 | -€11,023 | -0.3% |
| Fixed assets | 21/28 | €26,306 | €127,660 | +€101,354 | +385% |
| Tangible fixed assets | 22/27 | €26,306 | €127,660 | +€101,354 | +385% |
| Plant, machinery and equipment | 23 | €2,150 | €35,187 | +€33,037 | +1,537% |
| Furniture and vehicles | 24 | - | €62,400 | +€62,400 | |
| Other tangible fixed assets | 26 | €24,156 | €30,073 | +€5,917 | +24.5% |
| Current assets | 29/58 | €3,321,054 | €3,208,677 | -€112,378 | -3.4% |
| Stocks and contracts in progress | 3 | €1,200,950 | €1,008,316 | -€192,634 | -16.0% |
| Stocks | 30/36 | €1,200,950 | €1,008,316 | -€192,634 | -16.0% |
| Goods purchased for resale | 34 | €1,200,950 | - | -€1.2m | |
| Amounts receivable within one year | 40/41 | €1,549,577 | €1,770,815 | +€221,238 | +14.3% |
| Trade receivables | 40 | €969,518 | €1,168,636 | +€199,117 | +20.5% |
| Other amounts receivable | 41 | €580,059 | €602,180 | +€22,120 | +3.8% |
| Cash at bank and in hand | 54/58 | €499,114 | €308,574 | -€190,540 | -38.2% |
| Deferred charges and accrued income | 490/1 | €71,413 | €120,971 | +€49,558 | +69.4% |
| Total equity and liabilities | 10/49 | €3,347,360 | €3,336,337 | -€11,023 | -0.3% |
| Equity | 10/15 | -€464,837 | -€411,440 | +€53,398 | +11.5% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,064,837 | -€1,011,440 | +€53,398 | +5.0% |
| Amounts payable | 17/49 | €3,812,197 | €3,747,776 | -€64,421 | -1.7% |
| Amounts payable within one year | 42/48 | €3,713,056 | €3,702,913 | -€10,143 | -0.3% |
| Financial debts | 43 | €139,400 | €139,276 | -€124 | -0.1% |
| Credit institutions | 430/8 | €139,400 | €139,276 | -€124 | -0.1% |
| Trade debts | 44 | €1,420,715 | €1,270,284 | -€150,431 | -10.6% |
| Suppliers | 440/4 | €1,420,715 | €1,270,284 | -€150,431 | -10.6% |
| Advances received on contracts in progress | 46 | €9,000 | - | -€9,000 | |
| Taxes, remuneration and social security | 45 | €292,332 | €258,645 | -€33,687 | -11.5% |
| Taxes | 450/3 | €49,599 | €44,858 | -€4,741 | -9.6% |
| Remuneration and social security | 454/9 | €242,733 | €213,786 | -€28,946 | -11.9% |
| Other amounts payable | 47/48 | €1,851,608 | €2,034,708 | +€183,100 | +9.9% |
| Accrued charges and deferred income | 492/3 | €99,141 | €44,863 | -€54,278 | -54.7% |
| Operating income | 70/76A | €19,217,286 | - | -€19.2m | |
| Turnover | 70 | €18,316,033 | - | -€18.3m | |
| Other operating income | 74 | €793,753 | - | -€793,753 | |
| Non-recurring operating income | 76A | €107,500 | €55,000 | -€52,500 | -48.8% |
| Operating charges | 60/66A | €19,248,406 | - | -€19.2m | |
| Goods for resale, raw materials and consumables | 60 | €16,372,163 | - | -€16.4m | |
| Purchases | 600/8 | €15,361,920 | - | -€15.4m | |
| Change in stocks: decrease (increase) | 609 | €1,010,244 | - | -€1.0m | |
| Services and other goods | 61 | €1,248,213 | - | -€1.2m | |
| Remuneration, social security and pensions | 62 | €1,607,124 | €1,742,251 | +€135,128 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,161 | €19,568 | +€4,407 | +29.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€45,868 | €26,674 | +€72,542 | |
| Other operating charges | 640/8 | €29,583 | €23,337 | -€6,247 | -21.1% |
| Non-recurring operating charges | 66A | €22,030 | €2,978 | -€19,052 | -86.5% |
| Gross operating margin | 9900 | - | €1,931,593 | +€1.9m | |
| Operating profit (loss) | 9901 | -€31,119 | €116,785 | +€147,905 | |
| Financial income | 75/76B | €36,105 | €20,220 | -€15,886 | -44.0% |
| Recurring financial income | 75 | €36,105 | €20,220 | -€15,886 | -44.0% |
| Income from current assets | 751 | €28,198 | - | -€28,198 | |
| Other financial income | 752/9 | €7,907 | - | -€7,907 | |
| Financial charges | 65/66B | €153,927 | €82,470 | -€71,457 | -46.4% |
| Recurring financial charges | 65 | €153,927 | €82,470 | -€71,457 | -46.4% |
| Debt charges | 650 | €128,913 | - | -€128,913 | |
| Other financial charges | 652/9 | €25,014 | - | -€25,014 | |
| Profit (loss) for the period before taxes | 9903 | -€148,941 | €54,535 | +€203,476 | |
| Income taxes | 67/77 | €1,500 | €1,137 | -€363 | -24.2% |
| Taxes | 670/3 | €1,500 | - | -€1,500 | |
| Profit (loss) for the period | 9904 | -€150,441 | €53,398 | +€203,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€150,441 | €53,398 | +€203,839 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.