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.
DOL - FIJN
Largest movements
- Tangible fixed assets -€19,714
down €19,714 (-8.0%), from €245,838 to €226,124
of which Furniture and vehicles: -€11,801
- Stocks and contracts +€14,839
up €14,839 (+22.7%), from €65,389 to €80,228
- Cash -€6,232
down €6,232 (-21.2%), from €29,332 to €23,100
mainly Other debts (-€22,992) and Stocks and contracts (-€14,839)
- Other debts -€22,992
down €22,992 (-7.0%), from €328,175 to €305,183
- Trade debts +€7,090
up €7,090 (+13.2%), from €53,604 to €60,693
- Gross operating margin +€28,960
up €28,960 (+227%), from €12,742 to €41,702
- Staff costs +€13,531
up €13,531 (+442%), from €3,064 to €16,595
- Financial charges -€4,148
down €4,148 (-72.3%), from €5,741 to €1,593
- Depreciation -€2,336
down €2,336 (-10.6%), from €22,050 to €19,714
- Other operating charges -€1,195
down €1,195 (-23.7%), from €5,033 to €3,838
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 | €342,701 | €329,547 | -€13,154 | -3.8% |
| Fixed assets | 21/28 | €245,838 | €226,124 | -€19,714 | -8.0% |
| Tangible fixed assets | 22/27 | €245,838 | €226,124 | -€19,714 | -8.0% |
| Land and buildings | 22 | €190,993 | €183,080 | -€7,913 | -4.1% |
| Furniture and vehicles | 24 | €54,844 | €43,043 | -€11,801 | -21.5% |
| Current assets | 29/58 | €96,863 | €103,423 | +€6,560 | +6.8% |
| Stocks and contracts in progress | 3 | €65,389 | €80,228 | +€14,839 | +22.7% |
| Stocks | 30/36 | €65,389 | €80,228 | +€14,839 | +22.7% |
| Amounts receivable within one year | 40/41 | €2,143 | - | -€2,143 | |
| Trade receivables | 40 | €2,143 | - | -€2,143 | |
| Cash at bank and in hand | 54/58 | €29,332 | €23,100 | -€6,232 | -21.2% |
| Deferred charges and accrued income | 490/1 | - | €95 | +€95 | |
| Total equity and liabilities | 10/49 | €342,701 | €329,547 | -€13,154 | -3.8% |
| Equity | 10/15 | -€355,518 | -€355,243 | +€276 | +0.1% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Reserves | 13 | €8,722 | €8,722 | = | 0.0% |
| Distributable reserves | 133 | €8,722 | €8,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€734,241 | -€733,965 | +€276 | 0.0% |
| Amounts payable | 17/49 | €698,219 | €684,790 | -€13,429 | -1.9% |
| Amounts payable after more than one year | 17 | €131,037 | €131,037 | = | 0.0% |
| Other amounts payable | 178/9 | €131,037 | €131,037 | = | 0.0% |
| Amounts payable within one year | 42/48 | €567,182 | €553,753 | -€13,429 | -2.4% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €53,604 | €60,693 | +€7,090 | +13.2% |
| Suppliers | 440/4 | €53,604 | €60,693 | +€7,090 | +13.2% |
| Taxes, remuneration and social security | 45 | €10,404 | €12,877 | +€2,473 | +23.8% |
| Taxes | 450/3 | €10,404 | €12,710 | +€2,306 | +22.2% |
| Remuneration and social security | 454/9 | - | €166 | +€166 | |
| Other amounts payable | 47/48 | €328,175 | €305,183 | -€22,992 | -7.0% |
| Remuneration, social security and pensions | 62 | €3,064 | €16,595 | +€13,531 | +442% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,050 | €19,714 | -€2,336 | -10.6% |
| Other operating charges | 640/8 | €5,033 | €3,838 | -€1,195 | -23.7% |
| Gross operating margin | 9900 | €12,742 | €41,702 | +€28,960 | +227% |
| Operating profit (loss) | 9901 | -€17,405 | €1,555 | +€18,960 | |
| Financial income | 75/76B | €707 | €313 | -€394 | -55.7% |
| Recurring financial income | 75 | €707 | €313 | -€394 | -55.7% |
| Financial charges | 65/66B | €5,741 | €1,593 | -€4,148 | -72.3% |
| Recurring financial charges | 65 | €5,741 | €1,593 | -€4,148 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,439 | €276 | +€22,715 | |
| Profit (loss) for the period | 9904 | -€22,439 | €276 | +€22,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,439 | €276 | +€22,715 |
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 15 October 2026 via checked.be.