FIJAK PROMOTIONS: 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.
FIJAK PROMOTIONS
Largest movements
- Stocks and contracts -€2.6m
down €2.6m (-60.7%), from €4.4m to €1.7m
- Cash +€323,948
up €323,948 (+958%), from €33,810 to €357,757
mainly Stocks and contracts (+€2.6m) and Accrued charges and deferred income (+€44,556)
- Receivables within one year +€188,693
up €188,693 (+24.5%), from €768,961 to €957,654
- Profit (loss) carried forward -€1.5m
down €1.5m (-1,152%), from -€127,823 to -€1.6m
- Other debts -€391,019
down €391,019 (-18.5%), from €2.1m to €1.7m
- Debts after one year -€317,978
down €317,978 (-12.7%), from €2.5m to €2.2m
- Write-downs +€1.4m
new in 2025: €1.4m
- Gross operating margin -€53,245
down €53,245 (-1,780%), from -€2,990 to -€56,236
- Financial income -€2,203
no longer reported in 2025 (was €2,203)
- Other operating charges -€1,133
down €1,133 (-53.2%), from €2,132 to €998
- Financial charges -€794
down €794 (-1.6%), from €48,415 to €47,621
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 | €5,169,805 | €3,033,140 | -€2.1m | -41.3% |
| Fixed assets | 21/28 | €1,900 | €1,900 | = | 0.0% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €5,167,905 | €3,031,240 | -€2.1m | -41.3% |
| Stocks and contracts in progress | 3 | €4,364,772 | €1,715,453 | -€2.6m | -60.7% |
| Stocks | 30/36 | €4,364,772 | €1,715,453 | -€2.6m | -60.7% |
| Amounts receivable within one year | 40/41 | €768,961 | €957,654 | +€188,693 | +24.5% |
| Other amounts receivable | 41 | €768,961 | €957,654 | +€188,693 | +24.5% |
| Cash at bank and in hand | 54/58 | €33,810 | €357,757 | +€323,948 | +958% |
| Deferred charges and accrued income | 490/1 | €363 | €375 | +€13 | +3.6% |
| Total equity and liabilities | 10/49 | €5,169,805 | €3,033,140 | -€2.1m | -41.3% |
| Equity | 10/15 | €18,677 | -€1,454,148 | -€1.5m | |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €26,500 | €26,500 | = | 0.0% |
| Distributable reserves | 133 | €26,500 | €26,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,823 | -€1,600,648 | -€1.5m | -1,152% |
| Amounts payable | 17/49 | €5,151,128 | €4,487,287 | -€663,841 | -12.9% |
| Amounts payable after more than one year | 17 | €2,499,000 | €2,181,022 | -€317,978 | -12.7% |
| Financial debts | 170/4 | €2,499,000 | €2,181,022 | -€317,978 | -12.7% |
| Amounts payable within one year | 42/48 | €2,521,837 | €2,131,418 | -€390,419 | -15.5% |
| Financial debts | 43 | €303,500 | €303,500 | = | 0.0% |
| Credit institutions | 430/8 | €303,500 | €303,500 | = | 0.0% |
| Trade debts | 44 | €101,990 | €102,590 | +€600 | +0.6% |
| Suppliers | 440/4 | €101,990 | €102,590 | +€600 | +0.6% |
| Other amounts payable | 47/48 | €2,116,347 | €1,725,328 | -€391,019 | -18.5% |
| Accrued charges and deferred income | 492/3 | €130,291 | €174,847 | +€44,556 | +34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,367,969 | +€1.4m | |
| Other operating charges | 640/8 | €2,132 | €998 | -€1,133 | -53.2% |
| Gross operating margin | 9900 | -€2,990 | -€56,236 | -€53,245 | -1,780% |
| Operating profit (loss) | 9901 | -€5,122 | -€1,425,203 | -€1.4m | -27,725% |
| Financial income | 75/76B | €2,203 | - | -€2,203 | |
| Recurring financial income | 75 | €2,203 | - | -€2,203 | |
| Financial charges | 65/66B | €48,415 | €47,621 | -€794 | -1.6% |
| Recurring financial charges | 65 | €48,415 | €47,621 | -€794 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€51,334 | -€1,472,824 | -€1.4m | -2,769% |
| Profit (loss) for the period | 9904 | -€51,334 | -€1,472,824 | -€1.4m | -2,769% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,334 | -€1,472,824 | -€1.4m | -2,769% |
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 31 October 2026 via checked.be.