FJK GROEP: what changed
FJK GROEP
Largest movements
- Cash +€68,274
up €68,274 (+62.2%), from €109,792 to €178,066
mainly Net result for the year (+€110,935) and Short-term financial debts (+€27,083)
- Receivables within one year +€31,502
up €31,502 (+43.0%), from €73,190 to €104,693
of which Other amounts receivable: +€17,186
- Tangible fixed assets +€5,028
up €5,028 (+310%), from €1,620 to €6,648
- Reserves +€110,935
up €110,935 (+115%), from €96,356 to €207,291
- Short-term financial debts +€27,083
new in 2025: €27,083
- Other debts -€25,454
no longer reported in 2025 (was €25,454)
- Trade debts -€20,504
down €20,504 (-71.3%), from €28,753 to €8,250
- Tax, wage and social debts +€15,300
up €15,300 (+49.5%), from €30,919 to €46,219
- Gross operating margin +€24,141
up €24,141 (+16.4%), from €146,810 to €170,951
- Taxes +€8,156
up €8,156 (+17.3%), from €47,124 to €55,280
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,492 | €293,843 | +€104,351 | +55.1% |
| Fixed assets | 21/28 | €1,620 | €6,648 | +€5,028 | +310% |
| Tangible fixed assets | 22/27 | €1,620 | €6,648 | +€5,028 | +310% |
| Furniture and vehicles | 24 | €1,620 | €6,648 | +€5,028 | +310% |
| Current assets | 29/58 | €187,872 | €287,195 | +€99,323 | +52.9% |
| Amounts receivable within one year | 40/41 | €73,190 | €104,693 | +€31,502 | +43.0% |
| Trade receivables | 40 | €63,243 | €77,559 | +€14,316 | +22.6% |
| Other amounts receivable | 41 | €9,947 | €27,133 | +€17,186 | +173% |
| Cash at bank and in hand | 54/58 | €109,792 | €178,066 | +€68,274 | +62.2% |
| Deferred charges and accrued income | 490/1 | €4,890 | €4,436 | -€453 | -9.3% |
| Total equity and liabilities | 10/49 | €189,492 | €293,843 | +€104,351 | +55.1% |
| Equity | 10/15 | €101,356 | €212,291 | +€110,935 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,356 | €207,291 | +€110,935 | +115% |
| Distributable reserves | 133 | €96,356 | €207,291 | +€110,935 | +115% |
| Amounts payable | 17/49 | €88,136 | €81,552 | -€6,584 | -7.5% |
| Amounts payable within one year | 42/48 | €87,209 | €81,552 | -€5,657 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €2,083 | - | -€2,083 | |
| Financial debts | 43 | - | €27,083 | +€27,083 | |
| Credit institutions | 430/8 | - | €27,083 | +€27,083 | |
| Trade debts | 44 | €28,753 | €8,250 | -€20,504 | -71.3% |
| Suppliers | 440/4 | €28,753 | €8,250 | -€20,504 | -71.3% |
| Taxes, remuneration and social security | 45 | €30,919 | €46,219 | +€15,300 | +49.5% |
| Taxes | 450/3 | €30,919 | €46,219 | +€15,300 | +49.5% |
| Other amounts payable | 47/48 | €25,454 | - | -€25,454 | |
| Accrued charges and deferred income | 492/3 | €927 | - | -€927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €1,326 | +€1,023 | +338% |
| Other operating charges | 640/8 | €1,111 | €1,505 | +€394 | +35.5% |
| Gross operating margin | 9900 | €146,810 | €170,951 | +€24,141 | +16.4% |
| Operating profit (loss) | 9901 | €145,396 | €168,120 | +€22,723 | +15.6% |
| Financial income | 75/76B | €314 | €1,466 | +€1,152 | +367% |
| Recurring financial income | 75 | €314 | €1,466 | +€1,152 | +367% |
| Financial charges | 65/66B | €2,230 | €3,370 | +€1,140 | +51.1% |
| Recurring financial charges | 65 | €2,230 | €3,370 | +€1,140 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €143,480 | €166,216 | +€22,736 | +15.8% |
| Income taxes | 67/77 | €47,124 | €55,280 | +€8,156 | +17.3% |
| Profit (loss) for the period | 9904 | €96,356 | €110,935 | +€14,579 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,356 | €110,935 | +€14,579 | +15.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.