FNEJ SPRL-S: 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.
FNEJ SPRL-S
Largest movements
- Receivables after one year -€19,000
no longer reported in 2025 (was €19,000)
- Other debts -€17,753
down €17,753 (-43.6%), from €40,715 to €22,962
- Accrued charges and deferred income -€5,000
down €5,000 (-14.3%), from €35,000 to €30,000
- Profit (loss) carried forward +€3,420
up €3,420 (+52.9%), from -€6,460 to -€3,040
- Gross operating margin +€5,308
up €5,308, from -€1,214 to €4,095
- Other operating charges +€500
new in 2025: €500
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 | €110,067 | €91,438 | -€18,629 | -16.9% |
| Fixed assets | 21/28 | €90,000 | €90,000 | = | 0.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €20,067 | €1,438 | -€18,629 | -92.8% |
| Amounts receivable after more than one year | 29 | €19,000 | - | -€19,000 | |
| Other amounts receivable | 291 | €19,000 | - | -€19,000 | |
| Amounts receivable within one year | 40/41 | €1,067 | €1,438 | +€372 | +34.9% |
| Trade receivables | 40 | - | €1,438 | +€1,438 | |
| Other amounts receivable | 41 | €1,067 | - | -€1,067 | |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €110,067 | €91,438 | -€18,629 | -16.9% |
| Equity | 10/15 | €11,039 | €14,458 | +€3,420 | +31.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,499 | €15,499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,499 | €15,499 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,499 | €15,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,460 | -€3,040 | +€3,420 | +52.9% |
| Amounts payable | 17/49 | €99,029 | €76,980 | -€22,049 | -22.3% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Other amounts payable | 178/9 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,029 | €25,980 | -€17,049 | -39.6% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €2,314 | €3,005 | +€692 | +29.9% |
| Suppliers | 440/4 | €2,314 | €3,005 | +€692 | +29.9% |
| Other amounts payable | 47/48 | €40,715 | €22,962 | -€17,753 | -43.6% |
| Accrued charges and deferred income | 492/3 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€1,214 | €4,095 | +€5,308 | |
| Operating profit (loss) | 9901 | -€1,214 | €3,595 | +€4,808 | |
| Financial charges | 65/66B | €164 | €175 | +€11 | +7.0% |
| Recurring financial charges | 65 | €164 | €175 | +€11 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,377 | €3,420 | +€4,797 | |
| Profit (loss) for the period | 9904 | -€1,377 | €3,420 | +€4,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,377 | €3,420 | +€4,797 |
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 29 October 2026 via checked.be.