FMJB: 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.
FMJB
Largest movements
- Receivables within one year +€116,915
up €116,915 (+802.4%), from €14,571 to €131,486
- Receivables after one year -€116,610
no longer reported in 2025 (was €116,610)
- Current investments +€5,000
new in 2025: €5,000
- Other debts +€135,929
new in 2025: €135,929
- Profit (loss) carried forward -€133,684
down €133,684 (-98.9%), from €135,174 to €1,490
- Tax, wage and social debts +€1,672
up €1,672 (+13.9%), from €12,046 to €13,718
- Gross operating margin +€33,534
up €33,534 (+56.0%), from €59,846 to €93,381
- Taxes +€7,257
up €7,257 (+54.9%), from €13,228 to €20,485
- Financial income +€2,288
up €2,288 (+83.4%), from €2,743 to €5,031
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 | €150,298 | €155,063 | +€4,766 | +3.2% |
| Fixed assets | 21/28 | €2,104 | €1,659 | -€445 | -21.1% |
| Tangible fixed assets | 22/27 | €2,104 | €1,659 | -€445 | -21.1% |
| Furniture and vehicles | 24 | €2,104 | €1,659 | -€445 | -21.1% |
| Current assets | 29/58 | €148,194 | €153,404 | +€5,210 | +3.5% |
| Amounts receivable after more than one year | 29 | €116,610 | - | -€116,610 | |
| Trade receivables | 290 | €116,610 | - | -€116,610 | |
| Amounts receivable within one year | 40/41 | €14,571 | €131,486 | +€116,915 | +802.4% |
| Other amounts receivable | 41 | €14,571 | €131,486 | +€116,915 | +802.4% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €17,013 | €16,458 | -€554 | -3.3% |
| Deferred charges and accrued income | 490/1 | - | €460 | +€460 | |
| Total equity and liabilities | 10/49 | €150,298 | €155,063 | +€4,766 | +3.2% |
| Equity | 10/15 | €138,174 | €4,490 | -€133,684 | -96.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,174 | €1,490 | -€133,684 | -98.9% |
| Amounts payable | 17/49 | €12,124 | €150,573 | +€138,449 | +1142.0% |
| Amounts payable within one year | 42/48 | €12,124 | €150,573 | +€138,449 | +1142.0% |
| Trade debts | 44 | €78 | €926 | +€848 | +1088.3% |
| Suppliers | 440/4 | €78 | €926 | +€848 | +1088.3% |
| Taxes, remuneration and social security | 45 | €12,046 | €13,718 | +€1,672 | +13.9% |
| Taxes | 450/3 | €12,046 | €13,718 | +€1,672 | +13.9% |
| Other amounts payable | 47/48 | - | €135,929 | +€135,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €445 | +€325 | +271.6% |
| Other operating charges | 640/8 | €690 | €956 | +€266 | +38.5% |
| Gross operating margin | 9900 | €59,846 | €93,381 | +€33,534 | +56.0% |
| Operating profit (loss) | 9901 | €59,036 | €91,980 | +€32,944 | +55.8% |
| Financial income | 75/76B | €2,743 | €5,031 | +€2,288 | +83.4% |
| Recurring financial income | 75 | €2,743 | €5,031 | +€2,288 | +83.4% |
| Financial charges | 65/66B | €137 | €35 | -€102 | -74.3% |
| Recurring financial charges | 65 | €137 | €35 | -€102 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €61,642 | €96,975 | +€35,334 | +57.3% |
| Income taxes | 67/77 | €13,228 | €20,485 | +€7,257 | +54.9% |
| Profit (loss) for the period | 9904 | €48,414 | €76,490 | +€28,077 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,414 | €76,490 | +€28,077 | +58.0% |
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.