DOL FIJN: 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.
What changed
DOL FIJN
NACE 66.191, Agents and brokers in banking services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,737
2024 · €37,023-€34,286
Equity
€333,562
2024 · €333,051+€511
Cash
€13,187
2024 · €4,458+€8,729
Balance sheet total
€1.7m
2024 · €1.1m+€569,179
Largest movements
Assets
- Tangible fixed assets +€562,754
up €562,754 (+51.3%), from €1.1m to €1.7m
of which Land and buildings: +€575,355
Equity and liabilities
- Debts after one year +€513,050
up €513,050 (+232%), from €221,578 to €734,628
- Other debts +€110,484
up €110,484 (+28.2%), from €391,556 to €502,040
- Trade debts -€55,486
down €55,486 (-60.5%), from €91,768 to €36,281
- Current portion of long-term debt +€22,992
up €22,992 (+51.9%), from €44,341 to €67,333
Income statement
- Depreciation +€41,030
up €41,030 (+43.0%), from €95,519 to €136,549
- Gross operating margin +€35,183
up €35,183 (+10.9%), from €323,898 to €359,081
- Staff costs +€34,424
up €34,424 (+21.0%), from €164,314 to €198,739
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
€37,023
Gross operating margin
+€35,183
Staff costs
-€34,424
Depreciation
-€41,030
Other operating charges
+€2,201
Financial income
-€1,266
Financial charges
+€2,947
Taxes
+€2,103
Result 2025
€2,737
raises the resultlowers the result
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.
From operations
+€171,209
Investment
-€696,296
Financing
+€533,816
Cash 2024
€4,458
From operations (derived)
+€171,209
Net result for the year
+€2,737
Depreciation
+€136,549
Receivables within one year
+€1,502
Deferred charges and accrued income
-€2,205
Trade debts
-€55,486
Tax, wage and social debts
-€7,334
Other debts
+€110,484
Accrued charges and deferred income
-€15,037
Investment (derived)
-€696,296
Investment in fixed assets (net)
-€696,296
Financing
+€533,816
Debts after one year
+€513,050
Current portion of long-term debt
+€22,992
Contributions, distributions and other
-€2,226
Cash 2025
€13,187
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,147,081 | €1,716,260 | +€569,179 | +49.6% |
| Fixed assets | 21/28 | €1,114,425 | €1,674,172 | +€559,747 | +50.2% |
| Intangible fixed assets | 21 | €16,573 | €13,566 | -€3,007 | -18.1% |
| Tangible fixed assets | 22/27 | €1,097,852 | €1,660,606 | +€562,754 | +51.3% |
| Land and buildings | 22 | €956,034 | €1,531,389 | +€575,355 | +60.2% |
| Plant, machinery and equipment | 23 | €30,106 | €47,197 | +€17,091 | +56.8% |
| Furniture and vehicles | 24 | €111,712 | €82,020 | -€29,691 | -26.6% |
| Current assets | 29/58 | €32,656 | €42,088 | +€9,432 | +28.9% |
| Amounts receivable within one year | 40/41 | €20,806 | €19,304 | -€1,502 | -7.2% |
| Trade receivables | 40 | €879 | €2,359 | +€1,480 | +168% |
| Other amounts receivable | 41 | €19,927 | €16,945 | -€2,982 | -15.0% |
| Current investments | 50/53 | €4,757 | €4,757 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,458 | €13,187 | +€8,729 | +196% |
| Deferred charges and accrued income | 490/1 | €2,635 | €4,841 | +€2,205 | +83.7% |
| Total equity and liabilities | 10/49 | €1,147,081 | €1,716,260 | +€569,179 | +49.6% |
| Equity | 10/15 | €333,051 | €333,562 | +€511 | +0.2% |
| Contributions | 10/11 | €89,341 | €89,341 | = | 0.0% |
| Reserves | 13 | €243,711 | €244,221 | +€511 | +0.2% |
| Non-distributable reserves | 130/1 | €10,659 | €10,659 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,659 | €10,659 | = | 0.0% |
| Distributable reserves | 133 | €233,051 | €233,562 | +€511 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €814,030 | €1,382,698 | +€568,668 | +69.9% |
| Amounts payable after more than one year | 17 | €221,578 | €734,628 | +€513,050 | +232% |
| Financial debts | 170/4 | €221,578 | €734,628 | +€513,050 | +232% |
| Amounts payable within one year | 42/48 | €577,414 | €648,069 | +€70,655 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €44,341 | €67,333 | +€22,992 | +51.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €91,768 | €36,281 | -€55,486 | -60.5% |
| Suppliers | 440/4 | €91,768 | €36,281 | -€55,486 | -60.5% |
| Taxes, remuneration and social security | 45 | €49,749 | €42,416 | -€7,334 | -14.7% |
| Taxes | 450/3 | €15,380 | €15,300 | -€80 | -0.5% |
| Remuneration and social security | 454/9 | €34,370 | €27,116 | -€7,254 | -21.1% |
| Other amounts payable | 47/48 | €391,556 | €502,040 | +€110,484 | +28.2% |
| Accrued charges and deferred income | 492/3 | €15,037 | €0 | -€15,037 | -100% |
| Non-recurring operating income | 76A | - | €1,972 | +€1,972 | |
| Remuneration, social security and pensions | 62 | €164,314 | €198,739 | +€34,424 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,519 | €136,549 | +€41,030 | +43.0% |
| Other operating charges | 640/8 | €6,729 | €4,528 | -€2,201 | -32.7% |
| Gross operating margin | 9900 | €323,898 | €359,081 | +€35,183 | +10.9% |
| Operating profit (loss) | 9901 | €57,336 | €19,265 | -€38,071 | -66.4% |
| Financial income | 75/76B | €8,793 | €7,528 | -€1,266 | -14.4% |
| Recurring financial income | 75 | €8,793 | €7,528 | -€1,266 | -14.4% |
| Financial charges | 65/66B | €20,423 | €17,475 | -€2,947 | -14.4% |
| Recurring financial charges | 65 | €20,423 | €17,475 | -€2,947 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €45,707 | €9,317 | -€36,389 | -79.6% |
| Income taxes | 67/77 | €8,684 | €6,580 | -€2,103 | -24.2% |
| Profit (loss) for the period | 9904 | €37,023 | €2,737 | -€34,286 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,023 | €2,737 | -€34,286 | -92.6% |
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 18 October 2026 via checked.be.