FIJAK DEVELOPMENT: 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.
FIJAK DEVELOPMENT
Largest movements
- Stocks and contracts +€19,936
up €19,936 (+1.5%), from €1.3m to €1.3m
- Other debts +€33,700
up €33,700 (+9.8%), from €343,160 to €376,860
- Gross operating margin +€905
up €905 (+98.7%), from -€917 to -€12
- Financial charges -€278
down €278 (-13.7%), from €2,028 to €1,750
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €1,304,647 | €1,335,360 | +€30,713 | +2.4% |
| Current assets | 29/58 | €1,304,647 | €1,335,360 | +€30,713 | +2.4% |
| Stocks and contracts in progress | 3 | €1,304,647 | €1,324,582 | +€19,936 | +1.5% |
| Stocks | 30/36 | €1,304,647 | €1,324,582 | +€19,936 | +1.5% |
| Cash at bank and in hand | 54/58 | - | €10,777 | +€10,777 | |
| Total equity and liabilities | 10/49 | €1,304,647 | €1,335,360 | +€30,713 | +2.4% |
| Equity | 10/15 | €34,534 | €31,773 | -€2,761 | -8.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €20,668 | €20,668 | = | 0.0% |
| Distributable reserves | 133 | €20,668 | €20,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,134 | -€48,895 | -€2,761 | -6.0% |
| Amounts payable | 17/49 | €1,270,113 | €1,303,587 | +€33,474 | +2.6% |
| Amounts payable after more than one year | 17 | €24,000 | €24,000 | = | 0.0% |
| Financial debts | 170/4 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,243,910 | €1,276,860 | +€32,950 | +2.6% |
| Financial debts | 43 | €900,077 | €900,000 | -€77 | 0.0% |
| Credit institutions | 430/8 | €900,077 | €900,000 | -€77 | 0.0% |
| Trade debts | 44 | €673 | - | -€673 | |
| Suppliers | 440/4 | €673 | - | -€673 | |
| Other amounts payable | 47/48 | €343,160 | €376,860 | +€33,700 | +9.8% |
| Accrued charges and deferred income | 492/3 | €2,203 | €2,726 | +€523 | +23.8% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€917 | -€12 | +€905 | +98.7% |
| Operating profit (loss) | 9901 | -€1,884 | -€1,010 | +€874 | +46.4% |
| Financial charges | 65/66B | €2,028 | €1,750 | -€278 | -13.7% |
| Recurring financial charges | 65 | €2,028 | €1,750 | -€278 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,912 | -€2,761 | +€1,152 | +29.4% |
| Profit (loss) for the period | 9904 | -€3,912 | -€2,761 | +€1,152 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,912 | -€2,761 | +€1,152 | +29.4% |
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 2 October 2026 via checked.be.