FJK: 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.
FJK
Largest movements
- Receivables within one year +€31,383
up €31,383 (+60.9%), from €51,491 to €82,874
of which Other amounts receivable: +€61,732
- Tangible fixed assets -€15,490
down €15,490 (-100.0%), from €15,490 to €0
of which Furniture and vehicles: -€15,490
- Other debts +€25,000
new in 2025: €25,000
- Tax, wage and social debts -€23,165
down €23,165 (-93.4%), from €24,810 to €1,645
- Debts after one year +€16,552
up €16,552 (+5.9%), from €282,688 to €299,240
- Financial income +€60,000
new in 2025: €60,000
- Purchases and services +€27,382
new in 2025: €27,382
- Turnover +€24,975
new in 2025: €24,975
- Gross operating margin -€24,260
down €24,260, from €21,853 to -€2,407
- Depreciation -€6,222
down €6,222 (-28.7%), from €21,712 to €15,490
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 | €381,981 | €400,385 | +€18,404 | +4.8% |
| Fixed assets | 21/28 | €330,490 | €315,000 | -€15,490 | -4.7% |
| Tangible fixed assets | 22/27 | €15,490 | €0 | -€15,490 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €15,490 | €0 | -€15,490 | -100.0% |
| Financial fixed assets | 28 | €315,000 | €315,000 | = | 0.0% |
| Current assets | 29/58 | €51,491 | €85,385 | +€33,894 | +65.8% |
| Amounts receivable within one year | 40/41 | €51,491 | €82,874 | +€31,383 | +60.9% |
| Trade receivables | 40 | €49,505 | €19,156 | -€30,349 | -61.3% |
| Other amounts receivable | 41 | €1,987 | €63,719 | +€61,732 | +3107.5% |
| Cash at bank and in hand | 54/58 | - | €2,511 | +€2,511 | |
| Total equity and liabilities | 10/49 | €381,981 | €400,385 | +€18,404 | +4.8% |
| Equity | 10/15 | €71,792 | €73,127 | +€1,336 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €32,860 | €32,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €31,000 | €32,860 | +€1,860 | +6.0% |
| Profit (loss) carried forward | 14 | €20,332 | €21,667 | +€1,336 | +6.6% |
| Amounts payable | 17/49 | €310,189 | €327,258 | +€17,068 | +5.5% |
| Amounts payable after more than one year | 17 | €282,688 | €299,240 | +€16,552 | +5.9% |
| Financial debts | 170/4 | €282,688 | €299,240 | +€16,552 | +5.9% |
| Amounts payable within one year | 42/48 | €27,501 | €28,018 | +€517 | +1.9% |
| Financial debts | 43 | €170 | - | -€170 | |
| Credit institutions | 430/8 | €170 | - | -€170 | |
| Trade debts | 44 | €2,522 | €1,374 | -€1,148 | -45.5% |
| Suppliers | 440/4 | €2,522 | €1,374 | -€1,148 | -45.5% |
| Taxes, remuneration and social security | 45 | €24,810 | €1,645 | -€23,165 | -93.4% |
| Taxes | 450/3 | €24,810 | €1,645 | -€23,165 | -93.4% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Turnover | 70 | - | €24,975 | +€24,975 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €27,382 | +€27,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,712 | €15,490 | -€6,222 | -28.7% |
| Other operating charges | 640/8 | €1,964 | €1,940 | -€24 | -1.2% |
| Gross operating margin | 9900 | €21,853 | -€2,407 | -€24,260 | |
| Operating profit (loss) | 9901 | -€1,824 | -€19,838 | -€18,014 | -987.7% |
| Financial income | 75/76B | - | €60,000 | +€60,000 | |
| Recurring financial income | 75 | - | €60,000 | +€60,000 | |
| Financial charges | 65/66B | €7,776 | €5,593 | -€2,183 | -28.1% |
| Recurring financial charges | 65 | €7,776 | €5,593 | -€2,183 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,600 | €34,570 | +€44,169 | |
| Income taxes | 67/77 | €11,748 | €8,234 | -€3,514 | -29.9% |
| Profit (loss) for the period | 9904 | -€21,348 | €26,336 | +€47,684 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,348 | €26,336 | +€47,684 |
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 30 September 2026 via checked.be.