Fjèr: 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.
Fjèr
Largest movements
- Receivables within one year +€1,636
up €1,636 (+2.8%), from €58,131 to €59,767
of which Trade receivables: +€2,420
- Cash -€971
down €971 (-78.8%), from €1,231 to €261
mainly Receivables within one year (-€1,636) and Trade debts (-€939)
- Tangible fixed assets -€744
down €744 (-54.7%), from €1,359 to €615
- Trade debts -€939
down €939 (-95.9%), from €980 to €41
- Gross operating margin +€1,574
up €1,574 (+363%), from €433 to €2,007
- Financial income -€1,338
down €1,338 (-100%), from €1,338 to €0
- Other operating charges -€441
down €441 (-52.4%), from €841 to €400
- Taxes +€274
new in 2025: €274
- Financial charges -€48
down €48 (-54.1%), from €89 to €41
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 | €60,721 | €60,643 | -€78 | -0.1% |
| Fixed assets | 21/28 | €1,359 | €615 | -€744 | -54.7% |
| Tangible fixed assets | 22/27 | €1,359 | €615 | -€744 | -54.7% |
| Plant, machinery and equipment | 23 | €1,359 | €615 | -€744 | -54.7% |
| Current assets | 29/58 | €59,362 | €60,028 | +€666 | +1.1% |
| Amounts receivable within one year | 40/41 | €58,131 | €59,767 | +€1,636 | +2.8% |
| Trade receivables | 40 | €2,500 | €4,920 | +€2,420 | +96.8% |
| Other amounts receivable | 41 | €55,631 | €54,847 | -€784 | -1.4% |
| Cash at bank and in hand | 54/58 | €1,231 | €261 | -€971 | -78.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €60,721 | €60,643 | -€78 | -0.1% |
| Equity | 10/15 | €59,065 | €59,613 | +€548 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,711 | €53,259 | +€548 | +1.0% |
| 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 | €50,851 | €51,399 | +€548 | +1.1% |
| Profit (loss) carried forward | 14 | €153 | €153 | = | 0.0% |
| Amounts payable | 17/49 | €1,656 | €1,030 | -€626 | -37.8% |
| Amounts payable within one year | 42/48 | €1,656 | €1,030 | -€626 | -37.8% |
| Trade debts | 44 | €980 | €41 | -€939 | -95.9% |
| Suppliers | 440/4 | €980 | €41 | -€939 | -95.9% |
| Taxes, remuneration and social security | 45 | €511 | €362 | -€149 | -29.2% |
| Taxes | 450/3 | €511 | €362 | -€149 | -29.2% |
| Other amounts payable | 47/48 | €165 | €628 | +€462 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €744 | = | 0.0% |
| Other operating charges | 640/8 | €841 | €400 | -€441 | -52.4% |
| Gross operating margin | 9900 | €433 | €2,007 | +€1,574 | +363% |
| Operating profit (loss) | 9901 | -€1,151 | €863 | +€2,015 | |
| Financial income | 75/76B | €1,338 | €0 | -€1,338 | -100% |
| Recurring financial income | 75 | €1,338 | €0 | -€1,338 | -100% |
| Financial charges | 65/66B | €89 | €41 | -€48 | -54.1% |
| Recurring financial charges | 65 | €89 | €41 | -€48 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €97 | €822 | +€725 | +748% |
| Income taxes | 67/77 | - | €274 | +€274 | |
| Profit (loss) for the period | 9904 | €97 | €548 | +€451 | +465% |
| Profit (loss) for the period to be appropriated | 9905 | €97 | €548 | +€451 | +465% |
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 14 October 2026 via checked.be.