FIJA: 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
FIJA
NACE 68.110, Buying and selling of own real estate
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€346,718
2024 · €281,496+€65,222
Equity
€13.3m
2024 · €13.0m+€346,718
Cash
€763,852
2024 · €722,822+€41,029
Balance sheet total
€38.4m
2024 · €42.3m-€3.9m
Largest movements
Assets
- Current investments -€3.7m
down €3.7m (-62.2%), from €6.0m to €2.3m
Equity and liabilities
- Debts after one year -€4.2m
down €4.2m (-16.3%), from €26.0m to €21.8m
of which Other amounts payable: -€2.7m
Income statement
- Turnover +€195,344
up €195,344 (+5.9%), from €3.3m to €3.5m
- Financial charges +€54,442
up €54,442 (+5.7%), from €946,834 to €1.0m
- Financial income -€45,001
down €45,001 (-11.4%), from €395,976 to €350,975
- Other operating charges +€35,847
up €35,847 (+15.6%), from €229,424 to €265,270
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
€281,496
Turnover
+€195,344
Other operating income
+€173
Services and other goods
+€30,544
Staff costs
-€1,450
Depreciation
-€897
Other operating charges
-€35,847
Financial income
-€45,001
Financial charges
-€54,442
Taxes
-€23,203
Result 2025
€346,718
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.
From operations
+€1.4m
Investment
+€2.8m
Financing
-€4.2m
Cash 2024
€722,822
From operations (derived)
+€1.4m
Net result for the year
+€346,718
Depreciation
+€1.1m
Receivables within one year
+€134,972
Deferred charges and accrued income
-€97,119
Trade debts
+€23,786
Tax, wage and social debts
-€23,035
Other debts
+€6,461
Accrued charges and deferred income
-€70,154
Investment (derived)
+€2.8m
Investment in fixed assets (net)
-€882,794
Current investments
+€3.7m
Financing
-€4.2m
Debts after one year
-€4.2m
Current portion of long-term debt
+€18,707
Cash 2025
€763,852
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,288,439 | €38,355,256 | -€3.9m | -9.3% |
| Fixed assets | 21/28 | €33,169,392 | €32,964,056 | -€205,337 | -0.6% |
| Tangible fixed assets | 22/27 | €18,592,993 | €18,613,924 | +€20,930 | +0.1% |
| Land and buildings | 22 | €18,381,857 | €18,441,827 | +€59,970 | +0.3% |
| Furniture and vehicles | 24 | €211,136 | €172,097 | -€39,039 | -18.5% |
| Financial fixed assets | 28 | €14,576,399 | €14,350,132 | -€226,267 | -1.6% |
| Affiliated companies | 280/1 | €14,576,399 | €14,350,132 | -€226,267 | -1.6% |
| Participating interests | 280 | €810,862 | €810,862 | = | 0.0% |
| Amounts receivable | 281 | €13,765,537 | €13,539,270 | -€226,267 | -1.6% |
| Current assets | 29/58 | €9,119,047 | €5,391,201 | -€3.7m | -40.9% |
| Amounts receivable within one year | 40/41 | €1,221,662 | €1,086,690 | -€134,972 | -11.0% |
| Trade receivables | 40 | €72,698 | €106,823 | +€34,125 | +46.9% |
| Other amounts receivable | 41 | €1,148,964 | €979,867 | -€169,097 | -14.7% |
| Current investments | 50/53 | €6,000,000 | €2,268,977 | -€3.7m | -62.2% |
| Other investments | 51/53 | €6,000,000 | €2,268,977 | -€3.7m | -62.2% |
| Cash at bank and in hand | 54/58 | €722,822 | €763,852 | +€41,029 | +5.7% |
| Deferred charges and accrued income | 490/1 | €1,174,563 | €1,271,682 | +€97,119 | +8.3% |
| Total equity and liabilities | 10/49 | €42,288,439 | €38,355,256 | -€3.9m | -9.3% |
| Equity | 10/15 | €12,972,306 | €13,319,024 | +€346,718 | +2.7% |
| Contributions | 10/11 | €4,397,608 | €4,397,608 | = | 0.0% |
| Capital | 10 | €4,397,608 | €4,397,608 | = | 0.0% |
| Issued capital | 100 | €4,397,608 | €4,397,608 | = | 0.0% |
| Reserves | 13 | €8,517,896 | €8,864,614 | +€346,718 | +4.1% |
| Non-distributable reserves | 130/1 | €439,761 | €439,761 | = | 0.0% |
| Legal reserve | 130 | €439,761 | €439,761 | = | 0.0% |
| Distributable reserves | 133 | €8,078,135 | €8,424,853 | +€346,718 | +4.3% |
| Investment grants | 15 | €56,802 | €56,802 | = | 0.0% |
| Provisions and deferred taxes | 16 | €23,860 | €23,860 | = | 0.0% |
| Deferred taxes | 168 | €23,860 | €23,860 | = | 0.0% |
| Amounts payable | 17/49 | €29,292,273 | €25,012,372 | -€4.3m | -14.6% |
| Amounts payable after more than one year | 17 | €26,005,528 | €21,769,862 | -€4.2m | -16.3% |
| Financial debts | 170/4 | €23,330,391 | €21,769,862 | -€1.6m | -6.7% |
| Credit institutions | 173 | €15,621,068 | €14,060,539 | -€1.6m | -10.0% |
| Other loans | 174 | €7,709,323 | €7,709,323 | = | 0.0% |
| Other amounts payable | 178/9 | €2,675,137 | - | -€2.7m | |
| Amounts payable within one year | 42/48 | €1,837,316 | €1,863,234 | +€25,919 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €1,541,822 | €1,560,529 | +€18,707 | +1.2% |
| Trade debts | 44 | €127,051 | €150,837 | +€23,786 | +18.7% |
| Suppliers | 440/4 | €127,051 | €150,837 | +€23,786 | +18.7% |
| Taxes, remuneration and social security | 45 | €117,808 | €94,773 | -€23,035 | -19.6% |
| Taxes | 450/3 | €33,322 | €10,383 | -€22,939 | -68.8% |
| Remuneration and social security | 454/9 | €84,486 | €84,390 | -€96 | -0.1% |
| Other amounts payable | 47/48 | €50,634 | €57,095 | +€6,461 | +12.8% |
| Accrued charges and deferred income | 492/3 | €1,449,430 | €1,379,276 | -€70,154 | -4.8% |
| Operating income | 70/76A | €3,322,996 | €3,518,513 | +€195,517 | +5.9% |
| Turnover | 70 | €3,312,715 | €3,508,059 | +€195,344 | +5.9% |
| Other operating income | 74 | €10,281 | €10,454 | +€173 | +1.7% |
| Operating charges | 60/66A | €2,391,295 | €2,398,945 | +€7,650 | +0.3% |
| Services and other goods | 61 | €684,516 | €653,972 | -€30,544 | -4.5% |
| Remuneration, social security and pensions | 62 | €390,121 | €391,572 | +€1,450 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087,234 | €1,088,131 | +€897 | +0.1% |
| Other operating charges | 640/8 | €229,424 | €265,270 | +€35,847 | +15.6% |
| Operating profit (loss) | 9901 | €931,701 | €1,119,568 | +€187,867 | +20.2% |
| Financial income | 75/76B | €395,976 | €350,975 | -€45,001 | -11.4% |
| Recurring financial income | 75 | €395,976 | €350,975 | -€45,001 | -11.4% |
| Income from financial fixed assets | 750 | €321,560 | €274,972 | -€46,588 | -14.5% |
| Income from current assets | 751 | €73,225 | €76,003 | +€2,778 | +3.8% |
| Other financial income | 752/9 | €1,191 | - | -€1,191 | |
| Financial charges | 65/66B | €946,834 | €1,001,276 | +€54,442 | +5.7% |
| Recurring financial charges | 65 | €946,834 | €1,001,276 | +€54,442 | +5.7% |
| Debt charges | 650 | €945,206 | €854,843 | -€90,363 | -9.6% |
| Other financial charges | 652/9 | €1,628 | €146,433 | +€144,805 | +8894.7% |
| Profit (loss) for the period before taxes | 9903 | €380,842 | €469,267 | +€88,425 | +23.2% |
| Income taxes | 67/77 | €99,347 | €122,549 | +€23,203 | +23.4% |
| Taxes | 670/3 | €99,347 | €122,549 | +€23,203 | +23.4% |
| Profit (loss) for the period | 9904 | €281,496 | €346,718 | +€65,222 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €281,496 | €346,718 | +€65,222 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.