FJLS: 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.
FJLS
Largest movements
- Receivables within one year +€27,322
up €27,322 (+166%), from €16,461 to €43,783
of which Trade receivables: +€26,986
- Tangible fixed assets +€1,396
up €1,396 (+34.5%), from €4,044 to €5,440
- Profit (loss) carried forward +€26,532
up €26,532 (+223%), from €11,890 to €38,423
- Trade debts +€5,793
up €5,793 (+85.0%), from €6,818 to €12,611
- Tax, wage and social debts -€2,379
down €2,379 (-11.4%), from €20,952 to €18,573
of which Remuneration and social security: -€6,000
- Contributions -€1,500
down €1,500 (-16.7%), from €9,000 to €7,500
- Gross operating margin +€23,497
up €23,497 (+123%), from €19,092 to €42,589
- Taxes +€4,568
up €4,568 (+104%), from €4,403 to €8,971
- Financial charges +€3,076
up €3,076 (+274%), from €1,123 to €4,199
of which Non-recurring financial charges: +€2,534
- Depreciation +€1,891
up €1,891 (+394%), from €479 to €2,370
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 | €48,772 | €77,421 | +€28,650 | +58.7% |
| Fixed assets | 21/28 | €4,044 | €5,440 | +€1,396 | +34.5% |
| Tangible fixed assets | 22/27 | €4,044 | €5,440 | +€1,396 | +34.5% |
| Furniture and vehicles | 24 | €4,044 | €5,440 | +€1,396 | +34.5% |
| Current assets | 29/58 | €44,728 | €71,982 | +€27,254 | +60.9% |
| Amounts receivable within one year | 40/41 | €16,461 | €43,783 | +€27,322 | +166% |
| Trade receivables | 40 | €16,461 | €43,448 | +€26,986 | +164% |
| Other amounts receivable | 41 | - | €335 | +€335 | |
| Cash at bank and in hand | 54/58 | €27,989 | €28,199 | +€210 | +0.7% |
| Deferred charges and accrued income | 490/1 | €278 | - | -€278 | |
| Total equity and liabilities | 10/49 | €48,772 | €77,421 | +€28,650 | +58.7% |
| Equity | 10/15 | €20,890 | €45,923 | +€25,032 | +120% |
| Contributions | 10/11 | €9,000 | €7,500 | -€1,500 | -16.7% |
| Profit (loss) carried forward | 14 | €11,890 | €38,423 | +€26,532 | +223% |
| Amounts payable | 17/49 | €27,882 | €31,499 | +€3,617 | +13.0% |
| Amounts payable within one year | 42/48 | €27,882 | €31,499 | +€3,617 | +13.0% |
| Trade debts | 44 | €6,818 | €12,611 | +€5,793 | +85.0% |
| Suppliers | 440/4 | €6,818 | €12,611 | +€5,793 | +85.0% |
| Taxes, remuneration and social security | 45 | €20,952 | €18,573 | -€2,379 | -11.4% |
| Taxes | 450/3 | €14,952 | €18,573 | +€3,621 | +24.2% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €111 | €315 | +€203 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €2,370 | +€1,891 | +394% |
| Other operating charges | 640/8 | €496 | €569 | +€73 | +14.8% |
| Gross operating margin | 9900 | €19,092 | €42,589 | +€23,497 | +123% |
| Operating profit (loss) | 9901 | €18,116 | €39,649 | +€21,533 | +119% |
| Financial income | 75/76B | €10 | €53 | +€44 | +451% |
| Recurring financial income | 75 | €10 | €53 | +€44 | +451% |
| Financial charges | 65/66B | €1,123 | €4,199 | +€3,076 | +274% |
| Recurring financial charges | 65 | €117 | €659 | +€542 | +464% |
| Non-recurring financial charges | 66B | €1,006 | €3,540 | +€2,534 | +252% |
| Profit (loss) for the period before taxes | 9903 | €17,003 | €35,504 | +€18,501 | +109% |
| Income taxes | 67/77 | €4,403 | €8,971 | +€4,568 | +104% |
| Profit (loss) for the period | 9904 | €12,600 | €26,532 | +€13,933 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €12,600 | €26,532 | +€13,933 | +111% |
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 19 October 2026 via checked.be.