FIDJI: what changed
Two fiscal 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.
FIDJI
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash -€142,454
down €142,454 (-82.8%), from €171,983 to €29,529
mainly Other debts (-€342,511) and Net result for the year (-€35,092)
- Tangible fixed assets -€46,428
down €46,428 (-11.5%), from €403,670 to €357,241
of which Land and buildings: -€38,796
- Other debts -€342,511
down €342,511 (-99.0%), from €345,861 to €3,350
- Profit (loss) carried forward -€24,157
down €24,157 (-33.9%), from -€71,305 to -€95,463
- Reserves -€10,935
down €10,935 (-2.8%), from €386,708 to €375,773
of which Tax-exempt reserves: -€10,935
- Financial charges -€440,598
down €440,598 (-100.0%), from €440,643 to €45
of which Non-recurring financial charges: -€440,599
- Other operating charges -€20,337
down €20,337 (-84.4%), from €24,084 to €3,746
- Financial income -€8,911
down €8,911 (-57.8%), from €15,411 to €6,500
of which Non-recurring financial income: -€15,410
- Gross operating margin -€2,497
down €2,497 (-34.0%), from €7,354 to €4,857
- Taxes +€1,764
up €1,764 (+1829.3%), from €96 to €1,860
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 | €776,313 | €390,603 | -€385,710 | -49.7% |
| Fixed assets | 21/28 | €403,670 | €357,241 | -€46,428 | -11.5% |
| Tangible fixed assets | 22/27 | €403,670 | €357,241 | -€46,428 | -11.5% |
| Land and buildings | 22 | €388,870 | €350,074 | -€38,796 | -10.0% |
| Furniture and vehicles | 24 | €14,799 | €7,167 | -€7,632 | -51.6% |
| Current assets | 29/58 | €372,643 | €33,362 | -€339,282 | -91.0% |
| Amounts receivable within one year | 40/41 | €0 | €3,154 | +€3,154 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €3,154 | +€3,154 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €171,983 | €29,529 | -€142,454 | -82.8% |
| Deferred charges and accrued income | 490/1 | €661 | €679 | +€18 | +2.8% |
| Total equity and liabilities | 10/49 | €776,313 | €390,603 | -€385,710 | -49.7% |
| Equity | 10/15 | €376,902 | €341,810 | -€35,092 | -9.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €386,708 | €375,773 | -€10,935 | -2.8% |
| Non-distributable reserves | 130/1 | €41,030 | €41,030 | = | 0.0% |
| Legal reserve | 130 | €41,030 | €41,030 | = | 0.0% |
| Tax-exempt reserves | 132 | €95,678 | €84,743 | -€10,935 | -11.4% |
| Distributable reserves | 133 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,305 | -€95,463 | -€24,157 | -33.9% |
| Provisions and deferred taxes | 16 | €49,267 | €43,636 | -€5,630 | -11.4% |
| Deferred taxes | 168 | €49,267 | €43,636 | -€5,630 | -11.4% |
| Amounts payable | 17/49 | €350,144 | €5,157 | -€344,987 | -98.5% |
| Amounts payable within one year | 42/48 | €350,144 | €5,157 | -€344,987 | -98.5% |
| Trade debts | 44 | €4,186 | €1,807 | -€2,379 | -56.8% |
| Suppliers | 440/4 | €4,186 | €1,807 | -€2,379 | -56.8% |
| Taxes, remuneration and social security | 45 | €96 | - | -€96 | |
| Taxes | 450/3 | €96 | - | -€96 | |
| Other amounts payable | 47/48 | €345,861 | €3,350 | -€342,511 | -99.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,137 | €46,428 | +€291 | +0.6% |
| Other operating charges | 640/8 | €24,084 | €3,746 | -€20,337 | -84.4% |
| Gross operating margin | 9900 | €7,354 | €4,857 | -€2,497 | -34.0% |
| Operating profit (loss) | 9901 | -€62,867 | -€45,317 | +€17,550 | +27.9% |
| Financial income | 75/76B | €15,411 | €6,500 | -€8,911 | -57.8% |
| Recurring financial income | 75 | €1 | €6,500 | +€6,499 | +528365.9% |
| Non-recurring financial income | 76B | €15,410 | - | -€15,410 | |
| Financial charges | 65/66B | €440,643 | €45 | -€440,598 | -100.0% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Non-recurring financial charges | 66B | €440,599 | - | -€440,599 | |
| Profit (loss) for the period before taxes | 9903 | -€488,098 | -€38,862 | +€449,236 | +92.0% |
| Transfer from deferred taxes | 780 | €5,630 | €5,630 | = | 0.0% |
| Income taxes | 67/77 | €96 | €1,860 | +€1,764 | +1829.3% |
| Profit (loss) for the period | 9904 | -€482,564 | -€35,092 | +€447,472 | +92.7% |
| Transfer from tax-exempt reserves | 789 | €10,935 | €10,935 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€471,630 | -€24,157 | +€447,472 | +94.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.