FJB Studio: 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 Studio
Largest movements
- Cash +€76,331
up €76,331 (+185.6%), from €41,132 to €117,463
mainly Net result for the year (+€156,898) and Tax, wage and social debts (+€47,300)
- Current investments +€74,546
new in 2025: €74,546
- Receivables within one year +€57,320
up €57,320 (+232.4%), from €24,663 to €81,982
of which Trade receivables: +€54,521
- Reserves +€156,898
up €156,898 (+319.2%), from €49,156 to €206,054
- Tax, wage and social debts +€47,300
up €47,300 (+610.4%), from €7,749 to €55,049
- Gross operating margin +€160,902
up €160,902 (+446.3%), from €36,053 to €196,955
- Taxes +€39,390
up €39,390 (+508.3%), from €7,749 to €47,139
- Financial income +€9,222
up €9,222 (+66251.8%), from €14 to €9,236
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 | €68,813 | €276,113 | +€207,300 | +301.3% |
| Fixed assets | 21/28 | €1,243 | €638 | -€606 | -48.7% |
| Tangible fixed assets | 22/27 | €1,243 | €638 | -€606 | -48.7% |
| Plant, machinery and equipment | 23 | €1,243 | €638 | -€606 | -48.7% |
| Current assets | 29/58 | €67,570 | €275,475 | +€207,905 | +307.7% |
| Amounts receivable within one year | 40/41 | €24,663 | €81,982 | +€57,320 | +232.4% |
| Trade receivables | 40 | €24,310 | €78,832 | +€54,521 | +224.3% |
| Other amounts receivable | 41 | €352 | €3,150 | +€2,798 | +794.8% |
| Current investments | 50/53 | - | €74,546 | +€74,546 | |
| Cash at bank and in hand | 54/58 | €41,132 | €117,463 | +€76,331 | +185.6% |
| Deferred charges and accrued income | 490/1 | €1,775 | €1,484 | -€291 | -16.4% |
| Total equity and liabilities | 10/49 | €68,813 | €276,113 | +€207,300 | +301.3% |
| Equity | 10/15 | €54,156 | €211,054 | +€156,898 | +289.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,156 | €206,054 | +€156,898 | +319.2% |
| Distributable reserves | 133 | €49,156 | €206,054 | +€156,898 | +319.2% |
| Amounts payable | 17/49 | €14,657 | €65,059 | +€50,402 | +343.9% |
| Amounts payable within one year | 42/48 | €14,657 | €65,059 | +€50,402 | +343.9% |
| Trade debts | 44 | €5,181 | €7,889 | +€2,708 | +52.3% |
| Suppliers | 440/4 | €5,181 | €7,889 | +€2,708 | +52.3% |
| Taxes, remuneration and social security | 45 | €7,749 | €55,049 | +€47,300 | +610.4% |
| Taxes | 450/3 | €7,749 | €55,049 | +€47,300 | +610.4% |
| Other amounts payable | 47/48 | €1,727 | €2,120 | +€393 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €606 | +€82 | +15.7% |
| Other operating charges | 640/8 | €110 | €1,061 | +€951 | +866.2% |
| Gross operating margin | 9900 | €36,053 | €196,955 | +€160,902 | +446.3% |
| Operating profit (loss) | 9901 | €35,420 | €195,289 | +€159,869 | +451.4% |
| Financial income | 75/76B | €14 | €9,236 | +€9,222 | +66251.8% |
| Recurring financial income | 75 | €14 | €9,236 | +€9,222 | +66251.8% |
| Financial charges | 65/66B | €226 | €487 | +€261 | +115.4% |
| Recurring financial charges | 65 | €226 | €487 | +€261 | +115.4% |
| Profit (loss) for the period before taxes | 9903 | €35,208 | €204,037 | +€168,830 | +479.5% |
| Income taxes | 67/77 | €7,749 | €47,139 | +€39,390 | +508.3% |
| Profit (loss) for the period | 9904 | €27,458 | €156,898 | +€129,440 | +471.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,458 | €156,898 | +€129,440 | +471.4% |
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 6 October 2026 via checked.be.