FLJ DESIGN: 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.
FLJ DESIGN
Largest movements
- Cash -€14,102
down €14,102 (-67.6%), from €20,868 to €6,766
mainly Net result for the year (-€15,154) and Tax, wage and social debts (-€10,203)
- Receivables within one year -€9,499
down €9,499 (-57.1%), from €16,644 to €7,145
of which Trade receivables: -€9,499
- Tangible fixed assets -€4,042
down €4,042 (-67.9%), from €5,952 to €1,911
of which Plant, machinery and equipment: -€2,575
- Profit (loss) carried forward -€15,154
down €15,154 (-60.6%), from €25,005 to €9,852
- Tax, wage and social debts -€10,203
down €10,203 (-93.0%), from €10,972 to €769
- Other debts -€2,576
down €2,576 (-63.7%), from €4,041 to €1,465
- Gross operating margin +€4,105
up €4,105 (+28.1%), from -€14,612 to -€10,507
- Depreciation -€563
down €563 (-12.2%), from €4,604 to €4,042
- Other operating charges +€264
up €264 (+107.5%), from €246 to €509
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,690 | €34,635 | -€28,056 | -44.8% |
| Fixed assets | 21/28 | €5,952 | €1,911 | -€4,042 | -67.9% |
| Tangible fixed assets | 22/27 | €5,952 | €1,911 | -€4,042 | -67.9% |
| Plant, machinery and equipment | 23 | €3,982 | €1,407 | -€2,575 | -64.7% |
| Furniture and vehicles | 24 | €1,405 | - | -€1,405 | |
| Other tangible fixed assets | 26 | €565 | €504 | -€62 | -10.9% |
| Current assets | 29/58 | €56,738 | €32,724 | -€24,014 | -42.3% |
| Stocks and contracts in progress | 3 | €18,813 | €18,813 | = | 0.0% |
| Stocks | 30/36 | €18,813 | €18,813 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,644 | €7,145 | -€9,499 | -57.1% |
| Trade receivables | 40 | €16,579 | €7,081 | -€9,499 | -57.3% |
| Other amounts receivable | 41 | €65 | €65 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,868 | €6,766 | -€14,102 | -67.6% |
| Deferred charges and accrued income | 490/1 | €413 | - | -€413 | |
| Total equity and liabilities | 10/49 | €62,690 | €34,635 | -€28,056 | -44.8% |
| Equity | 10/15 | €45,205 | €30,052 | -€15,154 | -33.5% |
| Contributions | 10/11 | €20,200 | €20,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,005 | €9,852 | -€15,154 | -60.6% |
| Amounts payable | 17/49 | €17,485 | €4,583 | -€12,902 | -73.8% |
| Amounts payable within one year | 42/48 | €17,485 | €4,583 | -€12,902 | -73.8% |
| Trade debts | 44 | €2,471 | €2,349 | -€123 | -5.0% |
| Suppliers | 440/4 | €2,471 | €2,349 | -€123 | -5.0% |
| Taxes, remuneration and social security | 45 | €10,972 | €769 | -€10,203 | -93.0% |
| Taxes | 450/3 | €10,972 | €769 | -€10,203 | -93.0% |
| Other amounts payable | 47/48 | €4,041 | €1,465 | -€2,576 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,604 | €4,042 | -€563 | -12.2% |
| Other operating charges | 640/8 | €246 | €509 | +€264 | +107.5% |
| Gross operating margin | 9900 | -€14,612 | -€10,507 | +€4,105 | +28.1% |
| Operating profit (loss) | 9901 | -€19,462 | -€15,058 | +€4,404 | +22.6% |
| Financial charges | 65/66B | €96 | €96 | -€0 | -0.4% |
| Recurring financial charges | 65 | €96 | €96 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,558 | -€15,154 | +€4,404 | +22.5% |
| Profit (loss) for the period | 9904 | -€19,558 | -€15,154 | +€4,404 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,558 | -€15,154 | +€4,404 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.