FJS accounting: 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.
FJS accounting
Largest movements
- Tangible fixed assets -€18,124
down €18,124 (-9.8%), from €184,217 to €166,094
of which Land and buildings: -€10,110
- Cash -€16,633
down €16,633 (-24.4%), from €68,273 to €51,639
mainly Contributions, distributions and other (-€116,006) and Tax, wage and social debts (-€20,891)
- Receivables within one year +€6,690
up €6,690 (+14.9%), from €44,753 to €51,443
- Tax, wage and social debts -€20,891
down €20,891 (-53.0%), from €39,393 to €18,501
- Debts after one year -€9,833
down €9,833 (-7.0%), from €140,125 to €130,292
- Other debts +€3,152
up €3,152 (+3.0%), from €105,397 to €108,549
- Gross operating margin +€9,391
up €9,391 (+5.6%), from €167,483 to €176,874
- Taxes +€3,018
up €3,018 (+8.2%), from €36,608 to €39,626
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 | €297,242 | €269,175 | -€28,067 | -9.4% |
| Fixed assets | 21/28 | €184,217 | €166,094 | -€18,124 | -9.8% |
| Tangible fixed assets | 22/27 | €184,217 | €166,094 | -€18,124 | -9.8% |
| Land and buildings | 22 | €169,432 | €159,322 | -€10,110 | -6.0% |
| Plant, machinery and equipment | 23 | €1,417 | €527 | -€890 | -62.8% |
| Furniture and vehicles | 24 | €13,368 | €6,245 | -€7,123 | -53.3% |
| Current assets | 29/58 | €113,025 | €103,082 | -€9,943 | -8.8% |
| Amounts receivable within one year | 40/41 | €44,753 | €51,443 | +€6,690 | +14.9% |
| Trade receivables | 40 | €44,753 | €51,443 | +€6,690 | +14.9% |
| Cash at bank and in hand | 54/58 | €68,273 | €51,639 | -€16,633 | -24.4% |
| Total equity and liabilities | 10/49 | €297,242 | €269,175 | -€28,067 | -9.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €295,242 | €267,175 | -€28,067 | -9.5% |
| Amounts payable after more than one year | 17 | €140,125 | €130,292 | -€9,833 | -7.0% |
| Financial debts | 170/4 | €140,125 | €130,292 | -€9,833 | -7.0% |
| Amounts payable within one year | 42/48 | €155,117 | €136,883 | -€18,234 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €10,164 | €9,833 | -€330 | -3.3% |
| Trade debts | 44 | €164 | - | -€164 | |
| Suppliers | 440/4 | €164 | - | -€164 | |
| Taxes, remuneration and social security | 45 | €39,393 | €18,501 | -€20,891 | -53.0% |
| Taxes | 450/3 | €39,393 | €18,501 | -€20,891 | -53.0% |
| Other amounts payable | 47/48 | €105,397 | €108,549 | +€3,152 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,214 | €18,124 | +€909 | +5.3% |
| Other operating charges | 640/8 | €1,004 | €979 | -€25 | -2.5% |
| Gross operating margin | 9900 | €167,483 | €176,874 | +€9,391 | +5.6% |
| Operating profit (loss) | 9901 | €149,265 | €157,772 | +€8,507 | +5.7% |
| Financial income | 75/76B | €73 | €260 | +€188 | +259% |
| Recurring financial income | 75 | €73 | €260 | +€188 | +259% |
| Financial charges | 65/66B | €2,580 | €2,400 | -€180 | -7.0% |
| Recurring financial charges | 65 | €2,580 | €2,400 | -€180 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €146,758 | €155,632 | +€8,875 | +6.0% |
| Income taxes | 67/77 | €36,608 | €39,626 | +€3,018 | +8.2% |
| Profit (loss) for the period | 9904 | €110,150 | €116,006 | +€5,857 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,150 | €116,006 | +€5,857 | +5.3% |
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.