FJLP: 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.
FJLP
Largest movements
- Cash +€27,176
up €27,176 (+124.4%), from €21,841 to €49,016
mainly Other debts (+€54,978) and Net result for the year (+€54,237)
- Tangible fixed assets -€17,854
down €17,854 (-42.4%), from €42,094 to €24,239
of which Leasing and similar rights: -€17,388
- Current investments -€16,746
down €16,746 (-100.0%), from €16,746 to €0
- Receivables within one year -€9,881
down €9,881 (-40.9%), from €24,141 to €14,260
of which Other amounts receivable: -€11,211
- Other debts +€54,978
up €54,978, from €0 to €54,978
- Reserves -€54,549
down €54,549 (-100.0%), from €54,549 to €0
- Debts after one year -€11,946
down €11,946 (-80.5%), from €14,844 to €2,898
- Tax, wage and social debts -€5,361
down €5,361 (-27.0%), from €19,861 to €14,501
- Financial income -€3,037
down €3,037 (-36.4%), from €8,341 to €5,304
- Gross operating margin +€2,151
up €2,151 (+2.4%), from €88,447 to €90,598
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 | €104,821 | €87,515 | -€17,305 | -16.5% |
| Fixed assets | 21/28 | €42,094 | €24,239 | -€17,854 | -42.4% |
| Tangible fixed assets | 22/27 | €42,094 | €24,239 | -€17,854 | -42.4% |
| Land and buildings | 22 | €3,968 | €2,379 | -€1,589 | -40.0% |
| Furniture and vehicles | 24 | €1,548 | €2,670 | +€1,123 | +72.5% |
| Leasing and similar rights | 25 | €36,577 | €19,190 | -€17,388 | -47.5% |
| Current assets | 29/58 | €62,727 | €63,276 | +€549 | +0.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €24,141 | €14,260 | -€9,881 | -40.9% |
| Trade receivables | 40 | €12,930 | €14,260 | +€1,329 | +10.3% |
| Other amounts receivable | 41 | €11,211 | €0 | -€11,211 | -100.0% |
| Current investments | 50/53 | €16,746 | €0 | -€16,746 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,841 | €49,016 | +€27,176 | +124.4% |
| Total equity and liabilities | 10/49 | €104,821 | €87,515 | -€17,305 | -16.5% |
| Equity | 10/15 | €57,549 | €3,000 | -€54,549 | -94.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,549 | €0 | -€54,549 | -100.0% |
| Distributable reserves | 133 | €54,549 | €0 | -€54,549 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,272 | €84,515 | +€37,243 | +78.8% |
| Amounts payable after more than one year | 17 | €14,844 | €2,898 | -€11,946 | -80.5% |
| Financial debts | 170/4 | €14,844 | €2,898 | -€11,946 | -80.5% |
| Amounts payable within one year | 42/48 | €32,429 | €81,617 | +€49,189 | +151.7% |
| Current portion of amounts payable after more than one year | 42 | €12,567 | €11,946 | -€622 | -4.9% |
| Trade debts | 44 | €0 | €193 | +€193 | |
| Suppliers | 440/4 | €0 | €193 | +€193 | |
| Taxes, remuneration and social security | 45 | €19,861 | €14,501 | -€5,361 | -27.0% |
| Taxes | 450/3 | €19,861 | €14,501 | -€5,361 | -27.0% |
| Other amounts payable | 47/48 | €0 | €54,978 | +€54,978 | |
| Remuneration, social security and pensions | 62 | €2,290 | €2,436 | +€146 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,692 | €20,977 | -€715 | -3.3% |
| Other operating charges | 640/8 | €1,842 | €2,062 | +€221 | +12.0% |
| Gross operating margin | 9900 | €88,447 | €90,598 | +€2,151 | +2.4% |
| Operating profit (loss) | 9901 | €62,623 | €65,123 | +€2,499 | +4.0% |
| Financial income | 75/76B | €8,341 | €5,304 | -€3,037 | -36.4% |
| Recurring financial income | 75 | €8,341 | €5,304 | -€3,037 | -36.4% |
| Financial charges | 65/66B | €1,232 | €1,010 | -€222 | -18.0% |
| Recurring financial charges | 65 | €1,232 | €1,010 | -€222 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €69,732 | €69,417 | -€316 | -0.5% |
| Income taxes | 67/77 | €15,184 | €15,179 | -€4 | 0.0% |
| Profit (loss) for the period | 9904 | €54,549 | €54,237 | -€311 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,549 | €54,237 | -€311 | -0.6% |
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 8 October 2026 via checked.be.