FJS CONSULTING: 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.
What changed
FJS CONSULTING
NACE 58.290, Other software publishing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€66,080
2024 · €65,554+€526
Equity
€377,429
2024 · €354,182+€23,247
Cash
€97,205
2024 · €95,444+€1,761
Balance sheet total
€758,480
2024 · €786,950-€28,470
Largest movements
Assets
- Tangible fixed assets -€44,651
down €44,651 (-8.0%), from €555,009 to €510,357
- Receivables within one year +€37,094
up €37,094 (+46.5%), from €79,856 to €116,950
of which Other amounts receivable: +€20,687
- Receivables after one year -€21,000
down €21,000 (-41.2%), from €51,000 to €30,000
Equity and liabilities
- Debts after one year -€46,234
down €46,234 (-13.1%), from €352,028 to €305,794
of which Financial debts: -€46,958
- Reserves +€23,247
up €23,247 (+6.7%), from €347,982 to €371,229
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€65,554
Gross operating margin
+€342
Depreciation
-€1,014
Other operating charges
+€308
Other operating items
-€58
Financial income
-€378
Financial charges
+€1,374
Taxes
-€47
Result 2025
€66,080
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.
From operations
+€92,089
Investment
+€4,326
Financing
-€94,655
Cash 2024
€95,444
From operations (derived)
+€92,089
Net result for the year
+€66,080
Depreciation
+€40,325
Receivables after one year
+€21,000
Receivables within one year
-€37,094
Deferred charges and accrued income
+€1,673
Trade debts
+€204
Smaller working-capital items
-€99
Investment (derived)
+€4,326
Investment in fixed assets (net)
+€4,326
Financing
-€94,655
Debts after one year
-€46,234
Current portion of long-term debt
-€5,587
Contributions, distributions and other
-€42,833
Cash 2025
€97,205
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €786,950 | €758,480 | -€28,470 | -3.6% |
| Fixed assets | 21/28 | €555,009 | €510,357 | -€44,651 | -8.0% |
| Tangible fixed assets | 22/27 | €555,009 | €510,357 | -€44,651 | -8.0% |
| Land and buildings | 22 | €485,091 | €466,057 | -€19,034 | -3.9% |
| Plant, machinery and equipment | 23 | €11,140 | €8,210 | -€2,930 | -26.3% |
| Furniture and vehicles | 24 | €52,177 | €33,985 | -€18,193 | -34.9% |
| Other tangible fixed assets | 26 | €6,600 | €2,106 | -€4,494 | -68.1% |
| Current assets | 29/58 | €231,941 | €248,123 | +€16,181 | +7.0% |
| Amounts receivable after more than one year | 29 | €51,000 | €30,000 | -€21,000 | -41.2% |
| Other amounts receivable | 291 | €51,000 | €30,000 | -€21,000 | -41.2% |
| Amounts receivable within one year | 40/41 | €79,856 | €116,950 | +€37,094 | +46.5% |
| Trade receivables | 40 | €16,258 | €32,665 | +€16,407 | +100.9% |
| Other amounts receivable | 41 | €63,597 | €84,284 | +€20,687 | +32.5% |
| Cash at bank and in hand | 54/58 | €95,444 | €97,205 | +€1,761 | +1.8% |
| Deferred charges and accrued income | 490/1 | €5,642 | €3,968 | -€1,673 | -29.7% |
| Total equity and liabilities | 10/49 | €786,950 | €758,480 | -€28,470 | -3.6% |
| Equity | 10/15 | €354,182 | €377,429 | +€23,247 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €347,982 | €371,229 | +€23,247 | +6.7% |
| Distributable reserves | 133 | €347,982 | €371,229 | +€23,247 | +6.7% |
| Amounts payable | 17/49 | €432,768 | €381,051 | -€51,717 | -12.0% |
| Amounts payable after more than one year | 17 | €352,028 | €305,794 | -€46,234 | -13.1% |
| Financial debts | 170/4 | €352,028 | €305,070 | -€46,958 | -13.3% |
| Other amounts payable | 178/9 | - | €724 | +€724 | |
| Amounts payable within one year | 42/48 | €80,700 | €75,257 | -€5,443 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €52,546 | €46,958 | -€5,587 | -10.6% |
| Trade debts | 44 | €850 | €1,053 | +€204 | +24.0% |
| Suppliers | 440/4 | €850 | €1,053 | +€204 | +24.0% |
| Taxes, remuneration and social security | 45 | €26,472 | €26,412 | -€60 | -0.2% |
| Taxes | 450/3 | €26,472 | €26,412 | -€60 | -0.2% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,312 | €40,325 | +€1,014 | +2.6% |
| Other operating charges | 640/8 | €4,416 | €4,108 | -€308 | -7.0% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €144,877 | €145,218 | +€342 | +0.2% |
| Operating profit (loss) | 9901 | €101,150 | €100,727 | -€422 | -0.4% |
| Financial income | 75/76B | €6,164 | €5,785 | -€378 | -6.1% |
| Recurring financial income | 75 | €6,164 | €5,785 | -€378 | -6.1% |
| Financial charges | 65/66B | €12,836 | €11,462 | -€1,374 | -10.7% |
| Recurring financial charges | 65 | €12,836 | €11,462 | -€1,374 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €94,477 | €95,050 | +€573 | +0.6% |
| Income taxes | 67/77 | €28,923 | €28,970 | +€47 | +0.2% |
| Profit (loss) for the period | 9904 | €65,554 | €66,080 | +€526 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,554 | €66,080 | +€526 | +0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.