FJM COMPTAFISC: 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.
FJM COMPTAFISC
Largest movements
- Current investments +€41,269
up €41,269 (+5.0%), from €819,223 to €860,492
- Cash +€34,446
up €34,446 (+5.6%), from €612,744 to €647,190
mainly Other debts (+€102,505) and Net result for the year (+€77,173)
- Receivables within one year +€20,596
up €20,596 (+5.7%), from €362,281 to €382,877
of which Trade receivables: +€18,092
- Other debts +€102,505
up €102,505 (+3,248%), from €3,156 to €105,661
- Reserves -€22,827
down €22,827 (-1.3%), from €1.7m to €1.7m
- Gross operating margin -€56,927
down €56,927 (-34.5%), from €165,213 to €108,286
- Staff costs -€25,269
down €25,269 (-97.9%), from €25,814 to €545
- Financial charges -€5,140
down €5,140, from €4,127 to -€1,013
- Financial income +€4,164
up €4,164 (+23.8%), from €17,500 to €21,664
- Taxes +€3,845
up €3,845 (+14.6%), from €26,381 to €30,226
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 | €1,841,637 | €1,914,579 | +€72,942 | +4.0% |
| Fixed assets | 21/28 | €44,791 | €20,469 | -€24,322 | -54.3% |
| Tangible fixed assets | 22/27 | €32,702 | €19,975 | -€12,727 | -38.9% |
| Plant, machinery and equipment | 23 | €111 | €1,624 | +€1,513 | +1,363% |
| Furniture and vehicles | 24 | €32,591 | €18,351 | -€14,240 | -43.7% |
| Financial fixed assets | 28 | €12,089 | €494 | -€11,595 | -95.9% |
| Current assets | 29/58 | €1,796,846 | €1,894,110 | +€97,264 | +5.4% |
| Amounts receivable within one year | 40/41 | €362,281 | €382,877 | +€20,596 | +5.7% |
| Trade receivables | 40 | €51,086 | €69,178 | +€18,092 | +35.4% |
| Other amounts receivable | 41 | €311,195 | €313,699 | +€2,504 | +0.8% |
| Current investments | 50/53 | €819,223 | €860,492 | +€41,269 | +5.0% |
| Cash at bank and in hand | 54/58 | €612,744 | €647,190 | +€34,446 | +5.6% |
| Deferred charges and accrued income | 490/1 | €2,598 | €3,551 | +€953 | +36.7% |
| Total equity and liabilities | 10/49 | €1,841,637 | €1,914,579 | +€72,942 | +4.0% |
| Equity | 10/15 | €1,794,536 | €1,771,709 | -€22,827 | -1.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,694,536 | €1,671,709 | -€22,827 | -1.3% |
| Distributable reserves | 133 | €1,694,536 | €1,671,709 | -€22,827 | -1.3% |
| Amounts payable | 17/49 | €47,101 | €142,870 | +€95,769 | +203% |
| Amounts payable after more than one year | 17 | €14,839 | €4,365 | -€10,474 | -70.6% |
| Financial debts | 170/4 | €14,839 | €4,365 | -€10,474 | -70.6% |
| Amounts payable within one year | 42/48 | €31,972 | €138,317 | +€106,345 | +333% |
| Current portion of amounts payable after more than one year | 42 | €10,475 | €10,475 | = | 0.0% |
| Trade debts | 44 | €798 | €249 | -€549 | -68.8% |
| Suppliers | 440/4 | €798 | €249 | -€549 | -68.8% |
| Taxes, remuneration and social security | 45 | €17,543 | €21,932 | +€4,389 | +25.0% |
| Taxes | 450/3 | €17,543 | €21,932 | +€4,389 | +25.0% |
| Other amounts payable | 47/48 | €3,156 | €105,661 | +€102,505 | +3,248% |
| Accrued charges and deferred income | 492/3 | €290 | €188 | -€102 | -35.2% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €25,814 | €545 | -€25,269 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,655 | €14,703 | -€2,952 | -16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,940 | €5,677 | +€1,737 | +44.1% |
| Other operating charges | 640/8 | €2,403 | €2,639 | +€236 | +9.8% |
| Non-recurring operating charges | 66A | €38,725 | - | -€38,725 | |
| Gross operating margin | 9900 | €165,213 | €108,286 | -€56,927 | -34.5% |
| Operating profit (loss) | 9901 | €76,676 | €84,722 | +€8,046 | +10.5% |
| Financial income | 75/76B | €17,500 | €21,664 | +€4,164 | +23.8% |
| Recurring financial income | 75 | €17,500 | €21,664 | +€4,164 | +23.8% |
| Financial charges | 65/66B | €4,127 | -€1,013 | -€5,140 | |
| Recurring financial charges | 65 | €4,127 | -€1,013 | -€5,140 | |
| Profit (loss) for the period before taxes | 9903 | €90,049 | €107,399 | +€17,350 | +19.3% |
| Income taxes | 67/77 | €26,381 | €30,226 | +€3,845 | +14.6% |
| Profit (loss) for the period | 9904 | €63,668 | €77,173 | +€13,505 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,668 | €77,173 | +€13,505 | +21.2% |
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 21 October 2026 via checked.be.