EFJICO: 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.
EFJICO
Largest movements
- Cash +€26,988
up €26,988 (+25.8%), from €104,769 to €131,756
mainly Other debts (+€31,764) and Net result for the year (+€18,638)
- Tangible fixed assets -€3,842
down €3,842 (-42.4%), from €9,050 to €5,208
of which Furniture and vehicles: -€4,621
- Receivables within one year +€2,064
up €2,064 (+29.8%), from €6,931 to €8,995
of which Trade receivables: +€2,547
- Other debts +€31,764
up €31,764 (+80049.5%), from €40 to €31,803
- Reserves -€13,056
down €13,056 (-19.6%), from €66,757 to €53,700
- Trade debts +€6,640
up €6,640 (+136334.9%), from €5 to €6,644
- Gross operating margin +€14,512
up €14,512 (+65.3%), from €22,209 to €36,721
- Depreciation -€11,519
down €11,519 (-69.7%), from €16,530 to €5,011
- Taxes +€6,513
up €6,513 (+129.0%), from €5,047 to €11,560
- Financial charges -€2,067
down €2,067 (-88.5%), from €2,336 to €269
- Financial income -€455
down €455 (-40.8%), from €1,116 to €661
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 | €120,749 | €145,960 | +€25,211 | +20.9% |
| Fixed assets | 21/28 | €9,050 | €5,208 | -€3,842 | -42.4% |
| Tangible fixed assets | 22/27 | €9,050 | €5,208 | -€3,842 | -42.4% |
| Plant, machinery and equipment | 23 | - | €780 | +€780 | |
| Furniture and vehicles | 24 | €9,050 | €4,429 | -€4,621 | -51.1% |
| Current assets | 29/58 | €111,700 | €140,752 | +€29,052 | +26.0% |
| Amounts receivable within one year | 40/41 | €6,931 | €8,995 | +€2,064 | +29.8% |
| Trade receivables | 40 | €3,677 | €6,224 | +€2,547 | +69.3% |
| Other amounts receivable | 41 | €3,254 | €2,771 | -€483 | -14.8% |
| Cash at bank and in hand | 54/58 | €104,769 | €131,756 | +€26,988 | +25.8% |
| Total equity and liabilities | 10/49 | €120,749 | €145,960 | +€25,211 | +20.9% |
| Equity | 10/15 | €117,705 | €104,648 | -€13,056 | -11.1% |
| Contributions | 10/11 | €1,230 | €1,230 | = | 0.0% |
| Reserves | 13 | €66,757 | €53,700 | -€13,056 | -19.6% |
| Distributable reserves | 133 | €66,757 | €53,700 | -€13,056 | -19.6% |
| Profit (loss) carried forward | 14 | €49,718 | €49,718 | = | 0.0% |
| Amounts payable | 17/49 | €3,045 | €41,311 | +€38,267 | +1256.9% |
| Amounts payable within one year | 42/48 | €545 | €38,811 | +€38,267 | +7027.3% |
| Trade debts | 44 | €5 | €6,644 | +€6,640 | +136334.9% |
| Suppliers | 440/4 | €5 | €6,644 | +€6,640 | +136334.9% |
| Taxes, remuneration and social security | 45 | €500 | €364 | -€136 | -27.2% |
| Taxes | 450/3 | €500 | €364 | -€136 | -27.2% |
| Other amounts payable | 47/48 | €40 | €31,803 | +€31,764 | +80049.5% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,530 | €5,011 | -€11,519 | -69.7% |
| Other operating charges | 640/8 | €1,721 | €1,904 | +€182 | +10.6% |
| Gross operating margin | 9900 | €22,209 | €36,721 | +€14,512 | +65.3% |
| Operating profit (loss) | 9901 | €3,958 | €29,806 | +€25,848 | +653.0% |
| Financial income | 75/76B | €1,116 | €661 | -€455 | -40.8% |
| Recurring financial income | 75 | €1,116 | €661 | -€455 | -40.8% |
| Financial charges | 65/66B | €2,336 | €269 | -€2,067 | -88.5% |
| Recurring financial charges | 65 | €2,336 | €269 | -€2,067 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €2,738 | €30,198 | +€27,460 | +1002.8% |
| Income taxes | 67/77 | €5,047 | €11,560 | +€6,513 | +129.0% |
| Profit (loss) for the period | 9904 | -€2,309 | €18,638 | +€20,947 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,309 | €18,638 | +€20,947 |
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 11 October 2026 via checked.be.