FJM CONSTRUCT: 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.
FJM CONSTRUCT
Largest movements
- Receivables within one year +€68,077
up €68,077 (+426.8%), from €15,952 to €84,029
of which Other amounts receivable: +€50,638
- Cash -€60,027
down €60,027 (-93.6%), from €64,160 to €4,133
mainly Receivables within one year (-€68,077) and Deferred charges and accrued income (-€20,995)
- Deferred charges and accrued income +€20,995
new in 2025: €20,995
- Stocks and contracts +€20,460
new in 2025: €20,460
- Tangible fixed assets -€5,567
down €5,567 (-50.0%), from €11,133 to €5,567
- Profit (loss) carried forward +€23,429
up €23,429 (+36.7%), from €63,845 to €87,274
- Trade debts +€22,985
up €22,985 (+729.9%), from €3,149 to €26,134
- Tax, wage and social debts -€3,451
down €3,451 (-15.3%), from €22,626 to €19,175
- Turnover -€346,834
down €346,834 (-41.7%), from €832,351 to €485,517
- Purchases and services -€326,014
down €326,014 (-42.4%), from €768,149 to €442,136
- Gross operating margin -€20,820
down €20,820 (-32.4%), from €64,202 to €43,381
- Staff costs +€10,019
new in 2025: €10,019
- Taxes -€9,803
down €9,803 (-95.2%), from €10,298 to €495
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 | €91,620 | €135,184 | +€43,564 | +47.5% |
| Formation expenses | 20 | €375 | - | -€375 | |
| Fixed assets | 21/28 | €11,133 | €5,567 | -€5,567 | -50.0% |
| Tangible fixed assets | 22/27 | €11,133 | €5,567 | -€5,567 | -50.0% |
| Furniture and vehicles | 24 | €11,133 | €5,567 | -€5,567 | -50.0% |
| Current assets | 29/58 | €80,112 | €129,617 | +€49,505 | +61.8% |
| Stocks and contracts in progress | 3 | - | €20,460 | +€20,460 | |
| Contracts in progress | 37 | - | €20,460 | +€20,460 | |
| Amounts receivable within one year | 40/41 | €15,952 | €84,029 | +€68,077 | +426.8% |
| Trade receivables | 40 | - | €17,439 | +€17,439 | |
| Other amounts receivable | 41 | €15,952 | €66,590 | +€50,638 | +317.4% |
| Cash at bank and in hand | 54/58 | €64,160 | €4,133 | -€60,027 | -93.6% |
| Deferred charges and accrued income | 490/1 | - | €20,995 | +€20,995 | |
| Total equity and liabilities | 10/49 | €91,620 | €135,184 | +€43,564 | +47.5% |
| Equity | 10/15 | €65,845 | €89,274 | +€23,429 | +35.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,845 | €87,274 | +€23,429 | +36.7% |
| Amounts payable | 17/49 | €25,775 | €45,910 | +€20,135 | +78.1% |
| Amounts payable within one year | 42/48 | €25,775 | €45,310 | +€19,535 | +75.8% |
| Trade debts | 44 | €3,149 | €26,134 | +€22,985 | +729.9% |
| Suppliers | 440/4 | €3,149 | €26,134 | +€22,985 | +729.9% |
| Taxes, remuneration and social security | 45 | €22,626 | €19,175 | -€3,451 | -15.3% |
| Taxes | 450/3 | €22,626 | €19,175 | -€3,451 | -15.3% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Turnover | 70 | €832,351 | €485,517 | -€346,834 | -41.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €768,149 | €442,136 | -€326,014 | -42.4% |
| Remuneration, social security and pensions | 62 | - | €10,019 | +€10,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,641 | €5,941 | -€2,700 | -31.2% |
| Other operating charges | 640/8 | €4,847 | €738 | -€4,109 | -84.8% |
| Gross operating margin | 9900 | €64,202 | €43,381 | -€20,820 | -32.4% |
| Operating profit (loss) | 9901 | €50,713 | €26,683 | -€24,030 | -47.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,050 | €2,759 | +€1,710 | +162.9% |
| Recurring financial charges | 65 | €1,050 | €2,759 | +€1,710 | +162.9% |
| Non-recurring financial charges | 66B | €1,050 | - | -€1,050 | |
| Profit (loss) for the period before taxes | 9903 | €49,666 | €23,924 | -€25,742 | -51.8% |
| Income taxes | 67/77 | €10,298 | €495 | -€9,803 | -95.2% |
| Profit (loss) for the period | 9904 | €39,368 | €23,429 | -€15,939 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,368 | €23,429 | -€15,939 | -40.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.