Fijavan: 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.
Fijavan
Largest movements
- Receivables within one year -€4,566
down €4,566 (-15.9%), from €28,723 to €24,156
of which Trade receivables: -€3,498
- Cash -€1,774
down €1,774 (-6.8%), from €26,006 to €24,231
mainly Net result for the year (-€11,556) and Trade debts (-€11,405)
- Tangible fixed assets +€1,174
up €1,174 (+6.0%), from €19,510 to €20,684
of which Plant, machinery and equipment: +€1,174
- Other debts +€17,221
up €17,221 (+913.4%), from €1,885 to €19,107
- Profit (loss) carried forward -€11,556
down €11,556 (-158.9%), from -€7,274 to -€18,830
- Trade debts -€11,405
down €11,405 (-70.0%), from €16,299 to €4,893
- Gross operating margin +€2,746
up €2,746, from -€2,183 to €562
- Financial charges +€1,173
up €1,173 (+52.5%), from €2,233 to €3,405
- Other operating charges +€516
up €516 (+33.5%), from €1,537 to €2,053
- Financial income -€448
down €448 (-72.8%), from €616 to €167
- Taxes -€57
down €57 (-27.5%), from €206 to €150
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 | €84,754 | €79,002 | -€5,752 | -6.8% |
| Fixed assets | 21/28 | €19,510 | €20,684 | +€1,174 | +6.0% |
| Tangible fixed assets | 22/27 | €19,510 | €20,684 | +€1,174 | +6.0% |
| Plant, machinery and equipment | 23 | €19,510 | €20,684 | +€1,174 | +6.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €65,244 | €58,318 | -€6,925 | -10.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €9,300 | €9,300 | = | 0.0% |
| Contracts in progress | 37 | €9,300 | €9,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,723 | €24,156 | -€4,566 | -15.9% |
| Trade receivables | 40 | €22,373 | €18,875 | -€3,498 | -15.6% |
| Other amounts receivable | 41 | €6,350 | €5,281 | -€1,068 | -16.8% |
| Cash at bank and in hand | 54/58 | €26,006 | €24,231 | -€1,774 | -6.8% |
| Deferred charges and accrued income | 490/1 | €1,215 | €631 | -€585 | -48.1% |
| Total equity and liabilities | 10/49 | €84,754 | €79,002 | -€5,752 | -6.8% |
| Equity | 10/15 | €66,251 | €54,695 | -€11,556 | -17.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €54,974 | €54,974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,974 | €54,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,274 | -€18,830 | -€11,556 | -158.9% |
| Amounts payable | 17/49 | €18,503 | €24,307 | +€5,804 | +31.4% |
| Amounts payable within one year | 42/48 | €18,503 | €24,307 | +€5,804 | +31.4% |
| Trade debts | 44 | €16,299 | €4,893 | -€11,405 | -70.0% |
| Suppliers | 440/4 | €16,299 | €4,893 | -€11,405 | -70.0% |
| Taxes, remuneration and social security | 45 | €319 | €307 | -€11 | -3.6% |
| Taxes | 450/3 | €319 | €307 | -€11 | -3.6% |
| Other amounts payable | 47/48 | €1,885 | €19,107 | +€17,221 | +913.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,691 | €6,677 | -€13 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,537 | €2,053 | +€516 | +33.5% |
| Gross operating margin | 9900 | -€2,183 | €562 | +€2,746 | |
| Operating profit (loss) | 9901 | -€10,412 | -€8,168 | +€2,243 | +21.5% |
| Financial income | 75/76B | €616 | €167 | -€448 | -72.8% |
| Recurring financial income | 75 | €616 | €167 | -€448 | -72.8% |
| Financial charges | 65/66B | €2,233 | €3,405 | +€1,173 | +52.5% |
| Recurring financial charges | 65 | €2,233 | €3,405 | +€1,173 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,028 | -€11,406 | +€622 | +5.2% |
| Income taxes | 67/77 | €206 | €150 | -€57 | -27.5% |
| Profit (loss) for the period | 9904 | -€12,235 | -€11,556 | +€679 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,235 | -€11,556 | +€679 | +5.5% |
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 9 October 2026 via checked.be.