FLJ DESIGN: 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.
FLJ DESIGN
Largest movements
- Tangible fixed assets +€477
up €477 (+24.9%), from €1,911 to €2,387
of which Furniture and vehicles: +€345
- Trade debts +€4,411
up €4,411 (+188%), from €2,349 to €6,760
- Profit (loss) carried forward -€3,230
down €3,230 (-32.8%), from €9,852 to €6,621
- Tax, wage and social debts -€769
no longer reported in 2025 (was €769)
- Gross operating margin +€7,277
up €7,277 (+69.3%), from -€10,507 to -€3,230
- Depreciation -€4,042
no longer reported in 2025 (was €4,042)
- Other operating charges -€509
no longer reported in 2025 (was €509)
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 | €34,635 | €35,047 | +€412 | +1.2% |
| Fixed assets | 21/28 | €1,911 | €2,387 | +€477 | +24.9% |
| Tangible fixed assets | 22/27 | €1,911 | €2,387 | +€477 | +24.9% |
| Plant, machinery and equipment | 23 | €1,407 | €1,539 | +€132 | +9.4% |
| Furniture and vehicles | 24 | - | €345 | +€345 | |
| Other tangible fixed assets | 26 | €504 | €504 | = | 0.0% |
| Current assets | 29/58 | €32,724 | €32,659 | -€65 | -0.2% |
| 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 | €7,145 | €7,081 | -€65 | -0.9% |
| Trade receivables | 40 | €7,081 | €7,081 | = | 0.0% |
| Other amounts receivable | 41 | €65 | - | -€65 | |
| Cash at bank and in hand | 54/58 | €6,766 | €6,766 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,635 | €35,047 | +€412 | +1.2% |
| Equity | 10/15 | €30,052 | €26,821 | -€3,230 | -10.7% |
| Contributions | 10/11 | €20,200 | €20,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,852 | €6,621 | -€3,230 | -32.8% |
| Amounts payable | 17/49 | €4,583 | €8,225 | +€3,642 | +79.5% |
| Amounts payable within one year | 42/48 | €4,583 | €8,225 | +€3,642 | +79.5% |
| Trade debts | 44 | €2,349 | €6,760 | +€4,411 | +188% |
| Suppliers | 440/4 | €2,349 | €6,760 | +€4,411 | +188% |
| Taxes, remuneration and social security | 45 | €769 | - | -€769 | |
| Taxes | 450/3 | €769 | - | -€769 | |
| Other amounts payable | 47/48 | €1,465 | €1,465 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,042 | - | -€4,042 | |
| Other operating charges | 640/8 | €509 | - | -€509 | |
| Gross operating margin | 9900 | -€10,507 | -€3,230 | +€7,277 | +69.3% |
| Operating profit (loss) | 9901 | -€15,058 | -€3,230 | +€11,828 | +78.5% |
| Financial charges | 65/66B | €96 | - | -€96 | |
| Recurring financial charges | 65 | €96 | - | -€96 | |
| Profit (loss) for the period before taxes | 9903 | -€15,154 | -€3,230 | +€11,923 | +78.7% |
| Profit (loss) for the period | 9904 | -€15,154 | -€3,230 | +€11,923 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,154 | -€3,230 | +€11,923 | +78.7% |
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 25 October 2026 via checked.be.