FJC GROUP: 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.
FJC GROUP
Largest movements
- Receivables within one year -€6,604
down €6,604 (-47.9%), from €13,786 to €7,182
of which Trade receivables: -€6,459
- Cash +€1,286
up €1,286 (+1,094%), from €118 to €1,403
mainly Receivables within one year (+€6,604) and Net result for the year (+€725)
- Trade debts -€6,043
down €6,043 (-84.4%), from €7,159 to €1,116
- Profit (loss) carried forward +€725
up €725 (+63.4%), from €1,143 to €1,868
- Gross operating margin +€1,793
up €1,793, from -€918 to €875
- Other operating charges -€569
no longer reported in 2025 (was €569)
- Financial charges -€26
down €26 (-14.8%), from €176 to €150
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 | €13,903 | €8,585 | -€5,318 | -38.3% |
| Current assets | 29/58 | €13,903 | €8,585 | -€5,318 | -38.3% |
| Amounts receivable within one year | 40/41 | €13,786 | €7,182 | -€6,604 | -47.9% |
| Trade receivables | 40 | €7,381 | €922 | -€6,459 | -87.5% |
| Other amounts receivable | 41 | €6,405 | €6,260 | -€145 | -2.3% |
| Cash at bank and in hand | 54/58 | €118 | €1,403 | +€1,286 | +1,094% |
| Total equity and liabilities | 10/49 | €13,903 | €8,585 | -€5,318 | -38.3% |
| Equity | 10/15 | €2,143 | €2,868 | +€725 | +33.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,143 | €1,868 | +€725 | +63.4% |
| Amounts payable | 17/49 | €11,760 | €5,717 | -€6,043 | -51.4% |
| Amounts payable within one year | 42/48 | €11,760 | €5,717 | -€6,043 | -51.4% |
| Trade debts | 44 | €7,159 | €1,116 | -€6,043 | -84.4% |
| Suppliers | 440/4 | €7,159 | €1,116 | -€6,043 | -84.4% |
| Taxes, remuneration and social security | 45 | €1,021 | €1,021 | = | 0.0% |
| Taxes | 450/3 | €1,021 | €1,021 | = | 0.0% |
| Other amounts payable | 47/48 | €3,580 | €3,580 | = | 0.0% |
| Other operating charges | 640/8 | €569 | - | -€569 | |
| Gross operating margin | 9900 | -€918 | €875 | +€1,793 | |
| Operating profit (loss) | 9901 | -€1,487 | €875 | +€2,362 | |
| Financial charges | 65/66B | €176 | €150 | -€26 | -14.8% |
| Recurring financial charges | 65 | €176 | €150 | -€26 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,663 | €725 | +€2,388 | |
| Profit (loss) for the period | 9904 | -€1,663 | €725 | +€2,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,663 | €725 | +€2,388 |
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 27 October 2026 via checked.be.