FJE 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.
FJE CONSULTING
Largest movements
- Cash -€30,053
down €30,053 (-44.9%), from €66,988 to €36,934
mainly Net result for the year (-€21,800) and Receivables within one year (-€5,847)
- Receivables within one year +€5,847
up €5,847 (+161%), from €3,634 to €9,481
of which Other amounts receivable: +€5,372
- Profit (loss) carried forward -€21,800
new in 2024: -€21,800
- Other debts -€2,773
down €2,773 (-15.1%), from €18,365 to €15,592
- Gross operating margin -€43,066
down €43,066, from €21,198 to -€21,868
- Taxes -€6,077
down €6,077, from €5,198 to -€880
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,116 | €59,711 | -€24,406 | -29.0% |
| Fixed assets | 21/28 | €239 | - | -€239 | |
| Tangible fixed assets | 22/27 | €239 | - | -€239 | |
| Plant, machinery and equipment | 23 | €239 | - | -€239 | |
| Current assets | 29/58 | €83,878 | €59,711 | -€24,167 | -28.8% |
| Amounts receivable after more than one year | 29 | €12,950 | €12,950 | = | 0.0% |
| Other amounts receivable | 291 | €12,950 | €12,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,634 | €9,481 | +€5,847 | +161% |
| Trade receivables | 40 | €3,634 | €4,109 | +€475 | +13.1% |
| Other amounts receivable | 41 | - | €5,372 | +€5,372 | |
| Cash at bank and in hand | 54/58 | €66,988 | €36,934 | -€30,053 | -44.9% |
| Deferred charges and accrued income | 490/1 | €306 | €346 | +€39 | +12.8% |
| Total equity and liabilities | 10/49 | €84,116 | €59,711 | -€24,406 | -29.0% |
| Equity | 10/15 | €59,654 | €37,854 | -€21,800 | -36.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,454 | €53,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,594 | €51,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,800 | -€21,800 | |
| Amounts payable | 17/49 | €24,462 | €21,856 | -€2,606 | -10.7% |
| Amounts payable within one year | 42/48 | €24,462 | €21,856 | -€2,606 | -10.7% |
| Trade debts | 44 | €3,911 | €3,596 | -€315 | -8.1% |
| Suppliers | 440/4 | €3,911 | €3,596 | -€315 | -8.1% |
| Advances received on contracts in progress | 46 | - | €759 | +€759 | |
| Taxes, remuneration and social security | 45 | €2,186 | €1,909 | -€277 | -12.7% |
| Taxes | 450/3 | €2,186 | €1,909 | -€277 | -12.7% |
| Other amounts payable | 47/48 | €18,365 | €15,592 | -€2,773 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €239 | -€80 | -25.0% |
| Other operating charges | 640/8 | €477 | €485 | +€8 | +1.6% |
| Gross operating margin | 9900 | €21,198 | -€21,868 | -€43,066 | |
| Operating profit (loss) | 9901 | €20,403 | -€22,592 | -€42,995 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €118 | €101 | -€17 | -14.6% |
| Recurring financial charges | 65 | €118 | €101 | -€17 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €20,284 | -€22,679 | -€42,964 | |
| Income taxes | 67/77 | €5,198 | -€880 | -€6,077 | |
| Profit (loss) for the period | 9904 | €15,086 | -€21,800 | -€36,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,086 | -€21,800 | -€36,886 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.