FJAM CONSULTING: 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.
FJAM CONSULTING
Largest movements
- Current investments +€238,211
up €238,211 (+26.1%), from €913,495 to €1.2m
- Cash -€23,533
down €23,533 (-13.4%), from €175,284 to €151,751
mainly Contributions, distributions and other (-€1.1m) and Current investments (-€238,211)
- Other debts +€1.0m
up €1.0m (+797%), from €128,856 to €1.2m
- Reserves -€846,596
down €846,596 (-74.5%), from €1.1m to €289,138
of which Distributable reserves: -€846,596
- Tax, wage and social debts +€24,234
up €24,234 (+259%), from €9,355 to €33,589
- Gross operating margin +€104,769
up €104,769 (+37.3%), from €281,160 to €385,929
- Financial income -€32,169
down €32,169 (-60.1%), from €53,544 to €21,374
- Taxes +€29,649
up €29,649 (+42.9%), from €69,110 to €98,759
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 | €1,302,846 | €1,504,658 | +€201,812 | +15.5% |
| Fixed assets | 21/28 | €38,123 | €33,177 | -€4,946 | -13.0% |
| Tangible fixed assets | 22/27 | €38,123 | €33,177 | -€4,946 | -13.0% |
| Plant, machinery and equipment | 23 | €6,150 | €13,092 | +€6,942 | +113% |
| Furniture and vehicles | 24 | €31,973 | €20,086 | -€11,888 | -37.2% |
| Current assets | 29/58 | €1,264,723 | €1,471,481 | +€206,758 | +16.3% |
| Amounts receivable within one year | 40/41 | €167,302 | €162,718 | -€4,584 | -2.7% |
| Trade receivables | 40 | €164,520 | €159,847 | -€4,672 | -2.8% |
| Other amounts receivable | 41 | €2,782 | €2,871 | +€89 | +3.2% |
| Current investments | 50/53 | €913,495 | €1,151,706 | +€238,211 | +26.1% |
| Cash at bank and in hand | 54/58 | €175,284 | €151,751 | -€23,533 | -13.4% |
| Deferred charges and accrued income | 490/1 | €8,642 | €5,306 | -€3,336 | -38.6% |
| Total equity and liabilities | 10/49 | €1,302,846 | €1,504,658 | +€201,812 | +15.5% |
| Equity | 10/15 | €1,155,734 | €309,138 | -€846,596 | -73.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,135,734 | €289,138 | -€846,596 | -74.5% |
| Tax-exempt reserves | 132 | €4,872 | €4,872 | = | 0.0% |
| Distributable reserves | 133 | €1,130,862 | €284,266 | -€846,596 | -74.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,113 | €1,195,521 | +€1.0m | +713% |
| Amounts payable within one year | 42/48 | €140,597 | €1,192,034 | +€1.1m | +748% |
| Financial debts | 43 | €1,361 | €2,203 | +€841 | +61.8% |
| Credit institutions | 430/8 | €1,361 | €2,203 | +€841 | +61.8% |
| Trade debts | 44 | €1,026 | €518 | -€507 | -49.5% |
| Suppliers | 440/4 | €1,026 | €518 | -€507 | -49.5% |
| Taxes, remuneration and social security | 45 | €9,355 | €33,589 | +€24,234 | +259% |
| Taxes | 450/3 | €9,355 | €33,589 | +€24,234 | +259% |
| Other amounts payable | 47/48 | €128,856 | €1,155,725 | +€1.0m | +797% |
| Accrued charges and deferred income | 492/3 | €6,515 | €3,486 | -€3,029 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,857 | €17,840 | -€17 | -0.1% |
| Other operating charges | 640/8 | €1,219 | €2,821 | +€1,602 | +131% |
| Gross operating margin | 9900 | €281,160 | €385,929 | +€104,769 | +37.3% |
| Operating profit (loss) | 9901 | €262,084 | €365,268 | +€103,184 | +39.4% |
| Financial income | 75/76B | €53,544 | €21,374 | -€32,169 | -60.1% |
| Recurring financial income | 75 | €53,544 | €21,374 | -€32,169 | -60.1% |
| Financial charges | 65/66B | €7,149 | €3,617 | -€3,532 | -49.4% |
| Recurring financial charges | 65 | €7,149 | €3,617 | -€3,532 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €308,479 | €383,025 | +€74,546 | +24.2% |
| Income taxes | 67/77 | €69,110 | €98,759 | +€29,649 | +42.9% |
| Profit (loss) for the period | 9904 | €239,369 | €284,266 | +€44,897 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €239,369 | €284,266 | +€44,897 | +18.8% |
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 20 October 2026 via checked.be.