FJB CONSTRUCT: what changed
Two fiscal 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.
FJB CONSTRUCT
Largest movements
- Cash -€32,590
down €32,590 (-90.8%), from €35,908 to €3,318
mainly Net result for the year (-€22,189) and Receivables within one year (-€17,507)
- Tangible fixed assets -€23,420
down €23,420 (-78.0%), from €30,034 to €6,615
- Receivables within one year +€17,507
up €17,507 (+19.8%), from €88,407 to €105,914
of which Trade receivables: +€19,871
- Financial fixed assets +€3,000
up €3,000 (+272.7%), from €1,100 to €4,100
- Profit (loss) carried forward -€22,189
down €22,189, from €576 to -€21,613
- Other debts -€7,575
down €7,575 (-59.5%), from €12,727 to €5,153
- Trade debts -€5,526
down €5,526 (-26.6%), from €20,768 to €15,242
- Gross operating margin -€80,590
down €80,590 (-97.4%), from €82,763 to €2,173
- Taxes -€21,534
down €21,534 (-82.3%), from €26,166 to €4,632
- Other operating charges +€8,942
up €8,942 (+156.9%), from €5,700 to €14,642
- Depreciation -€3,551
down €3,551 (-48.3%), from €7,349 to €3,799
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.
Cash bridge derived
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 | €161,565 | €125,379 | -€36,186 | -22.4% |
| Fixed assets | 21/28 | €31,134 | €10,715 | -€20,420 | -65.6% |
| Tangible fixed assets | 22/27 | €30,034 | €6,615 | -€23,420 | -78.0% |
| Furniture and vehicles | 24 | €30,034 | €6,615 | -€23,420 | -78.0% |
| Financial fixed assets | 28 | €1,100 | €4,100 | +€3,000 | +272.7% |
| Current assets | 29/58 | €130,431 | €114,665 | -€15,766 | -12.1% |
| Amounts receivable within one year | 40/41 | €88,407 | €105,914 | +€17,507 | +19.8% |
| Trade receivables | 40 | €86,040 | €105,911 | +€19,871 | +23.1% |
| Other amounts receivable | 41 | €2,367 | €3 | -€2,364 | -99.9% |
| Cash at bank and in hand | 54/58 | €35,908 | €3,318 | -€32,590 | -90.8% |
| Deferred charges and accrued income | 490/1 | €6,116 | €5,433 | -€683 | -11.2% |
| Total equity and liabilities | 10/49 | €161,565 | €125,379 | -€36,186 | -22.4% |
| Equity | 10/15 | €73,576 | €51,387 | -€22,189 | -30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €576 | -€21,613 | -€22,189 | |
| Amounts payable | 17/49 | €87,990 | €73,992 | -€13,997 | -15.9% |
| Amounts payable within one year | 42/48 | €87,990 | €73,945 | -€14,044 | -16.0% |
| Trade debts | 44 | €20,768 | €15,242 | -€5,526 | -26.6% |
| Suppliers | 440/4 | €20,768 | €15,242 | -€5,526 | -26.6% |
| Taxes, remuneration and social security | 45 | €54,495 | €53,550 | -€944 | -1.7% |
| Taxes | 450/3 | €37,343 | €28,749 | -€8,594 | -23.0% |
| Remuneration and social security | 454/9 | €17,152 | €24,802 | +€7,650 | +44.6% |
| Other amounts payable | 47/48 | €12,727 | €5,153 | -€7,575 | -59.5% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Non-recurring operating income | 76A | €187 | - | -€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,349 | €3,799 | -€3,551 | -48.3% |
| Other operating charges | 640/8 | €5,700 | €14,642 | +€8,942 | +156.9% |
| Gross operating margin | 9900 | €82,763 | €2,173 | -€80,590 | -97.4% |
| Operating profit (loss) | 9901 | €69,713 | -€16,268 | -€85,981 | |
| Financial income | 75/76B | €24 | €59 | +€35 | +147.7% |
| Recurring financial income | 75 | €24 | €59 | +€35 | +147.7% |
| Financial charges | 65/66B | €1,223 | €1,348 | +€125 | +10.2% |
| Recurring financial charges | 65 | €1,223 | €1,348 | +€125 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €68,514 | -€17,557 | -€86,070 | |
| Income taxes | 67/77 | €26,166 | €4,632 | -€21,534 | -82.3% |
| Profit (loss) for the period | 9904 | €42,348 | -€22,189 | -€64,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,348 | -€22,189 | -€64,536 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.