FJMS CONSULT: 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.
FJMS CONSULT
Largest movements
- Receivables within one year +€8,167
up €8,167 (+816.7%), from €1,000 to €9,167
of which Other amounts receivable: +€9,167
- Cash -€4,172
down €4,172 (-39.8%), from €10,486 to €6,314
mainly Receivables within one year (-€8,167) and Tax, wage and social debts (-€1,503)
- Profit (loss) carried forward +€3,841
new in 2025: €3,841
- Other debts +€2,110
new in 2025: €2,110
- Tax, wage and social debts -€1,503
down €1,503 (-61.0%), from €2,464 to €960
- Trade debts -€452
no longer reported in 2025 (was €452)
- Gross operating margin -€4,221
down €4,221 (-42.9%), from €9,835 to €5,614
- Taxes -€1,503
down €1,503 (-61.0%), from €2,464 to €960
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 | €11,486 | €15,481 | +€3,995 | +34.8% |
| Current assets | 29/58 | €11,486 | €15,481 | +€3,995 | +34.8% |
| Amounts receivable within one year | 40/41 | €1,000 | €9,167 | +€8,167 | +816.7% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | - | €9,167 | +€9,167 | |
| Cash at bank and in hand | 54/58 | €10,486 | €6,314 | -€4,172 | -39.8% |
| Total equity and liabilities | 10/49 | €11,486 | €15,481 | +€3,995 | +34.8% |
| Equity | 10/15 | €8,570 | €12,411 | +€3,841 | +44.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,570 | €6,570 | = | 0.0% |
| Distributable reserves | 133 | €6,570 | €6,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,841 | +€3,841 | |
| Amounts payable | 17/49 | €2,916 | €3,070 | +€154 | +5.3% |
| Amounts payable within one year | 42/48 | €2,916 | €3,070 | +€154 | +5.3% |
| Trade debts | 44 | €452 | - | -€452 | |
| Suppliers | 440/4 | €452 | - | -€452 | |
| Taxes, remuneration and social security | 45 | €2,464 | €960 | -€1,503 | -61.0% |
| Taxes | 450/3 | €2,464 | €960 | -€1,503 | -61.0% |
| Other amounts payable | 47/48 | - | €2,110 | +€2,110 | |
| Other operating charges | 640/8 | €765 | €697 | -€68 | -8.8% |
| Gross operating margin | 9900 | €9,835 | €5,614 | -€4,221 | -42.9% |
| Operating profit (loss) | 9901 | €9,070 | €4,916 | -€4,153 | -45.8% |
| Financial charges | 65/66B | €36 | €115 | +€79 | +219.4% |
| Recurring financial charges | 65 | €36 | €115 | +€79 | +219.4% |
| Profit (loss) for the period before taxes | 9903 | €9,034 | €4,801 | -€4,232 | -46.9% |
| Income taxes | 67/77 | €2,464 | €960 | -€1,503 | -61.0% |
| Profit (loss) for the period | 9904 | €6,570 | €3,841 | -€2,729 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,570 | €3,841 | -€2,729 | -41.5% |
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 5 October 2026 via checked.be.