FIJETI: 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.
What changed
FIJETI
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€835,060
2024 · €1.4m-€567,606
Equity
€6.1m
2024 · €5.3m+€835,060
Cash
€854,380
2024 · €913,257-€58,877
Balance sheet total
€12.9m
2024 · €13.0m-€151,289
Largest movements
Assets
- Tangible fixed assets -€196,832
down €196,832 (-2.3%), from €8.7m to €8.5m
of which Land and buildings: -€170,345
Equity and liabilities
- Reserves +€835,060
up €835,060 (+33.4%), from €2.5m to €3.3m
of which Distributable reserves: +€894,099
- Other debts -€790,910
down €790,910 (-66.1%), from €1.2m to €405,611
- Debts after one year -€231,905
down €231,905 (-4.5%), from €5.1m to €4.9m
of which Financial debts: -€313,731
Income statement
- Financial income -€583,428
down €583,428 (-41.0%), from €1.4m to €838,064
- Gross operating margin +€172,564
up €172,564 (+46.5%), from €371,010 to €543,574
- Taxes +€97,755
up €97,755 (+196.8%), from €49,661 to €147,415
- Other operating charges +€25,893
up €25,893 (+103.5%), from €25,012 to €50,905
- Depreciation +€18,573
up €18,573 (+7.4%), from €251,540 to €270,113
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
€1.4m
Gross operating margin
+€172,564
Depreciation
-€18,573
Write-downs
-€0
Other operating charges
-€25,893
Financial income
-€583,428
Financial charges
-€14,521
Taxes
-€97,755
Result 2025
€835,060
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
+€246,732
Investment
-€79,591
Financing
-€226,018
Cash 2024
€913,257
From operations (derived)
+€246,732
Net result for the year
+€835,060
Depreciation
+€270,113
Receivables within one year
-€103,556
Deferred charges and accrued income
+€5,446
Provisions
-€22,930
Trade debts
-€69,074
Tax, wage and social debts
+€73,983
Other debts
-€790,910
Accrued charges and deferred income
+€48,600
Investment (derived)
-€79,591
Investment in fixed assets (net)
-€79,591
Financing
-€226,018
Debts after one year
-€231,905
Current portion of long-term debt
+€5,887
Cash 2025
€854,380
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,020,743 | €12,869,453 | -€151,289 | -1.2% |
| Fixed assets | 21/28 | €11,778,690 | €11,588,167 | -€190,523 | -1.6% |
| Tangible fixed assets | 22/27 | €8,746,599 | €8,549,767 | -€196,832 | -2.3% |
| Land and buildings | 22 | €8,579,940 | €8,409,595 | -€170,345 | -2.0% |
| Plant, machinery and equipment | 23 | €100,023 | €88,227 | -€11,795 | -11.8% |
| Furniture and vehicles | 24 | €66,636 | €51,944 | -€14,692 | -22.0% |
| Financial fixed assets | 28 | €3,032,091 | €3,038,400 | +€6,310 | +0.2% |
| Current assets | 29/58 | €1,242,053 | €1,281,286 | +€39,233 | +3.2% |
| Amounts receivable within one year | 40/41 | €316,984 | €420,540 | +€103,556 | +32.7% |
| Trade receivables | 40 | €101,914 | €145,217 | +€43,302 | +42.5% |
| Other amounts receivable | 41 | €215,070 | €275,324 | +€60,254 | +28.0% |
| Cash at bank and in hand | 54/58 | €913,257 | €854,380 | -€58,877 | -6.4% |
| Deferred charges and accrued income | 490/1 | €11,812 | €6,366 | -€5,446 | -46.1% |
| Total equity and liabilities | 10/49 | €13,020,743 | €12,869,453 | -€151,289 | -1.2% |
| Equity | 10/15 | €5,311,788 | €6,146,847 | +€835,060 | +15.7% |
| Contributions | 10/11 | €802,062 | €802,062 | = | 0.0% |
| Capital | 10 | €797,828 | €797,828 | = | 0.0% |
| Issued capital | 100 | €797,828 | €797,828 | = | 0.0% |
| Outside capital | 11 | €4,234 | €4,234 | = | 0.0% |
| Share premium | 1100/10 | €4,234 | €4,234 | = | 0.0% |
| Reserves | 13 | €2,502,781 | €3,337,841 | +€835,060 | +33.4% |
| Non-distributable reserves | 130/1 | €79,783 | €79,783 | = | 0.0% |
| Legal reserve | 130 | €79,783 | €79,783 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,479,197 | €1,420,157 | -€59,040 | -4.0% |
| Distributable reserves | 133 | €943,802 | €1,837,901 | +€894,099 | +94.7% |
| Profit (loss) carried forward | 14 | €2,006,945 | €2,006,945 | = | 0.0% |
| Provisions and deferred taxes | 16 | €829,595 | €806,665 | -€22,930 | -2.8% |
| Deferred taxes | 168 | €829,595 | €806,665 | -€22,930 | -2.8% |
| Amounts payable | 17/49 | €6,879,360 | €5,915,941 | -€963,419 | -14.0% |
| Amounts payable after more than one year | 17 | €5,109,648 | €4,877,743 | -€231,905 | -4.5% |
| Financial debts | 170/4 | €5,011,688 | €4,697,957 | -€313,731 | -6.3% |
| Other amounts payable | 178/9 | €97,960 | €179,786 | +€81,826 | +83.5% |
| Amounts payable within one year | 42/48 | €1,646,758 | €866,644 | -€780,114 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €307,844 | €313,731 | +€5,887 | +1.9% |
| Trade debts | 44 | €82,369 | €13,295 | -€69,074 | -83.9% |
| Suppliers | 440/4 | €82,369 | €13,295 | -€69,074 | -83.9% |
| Taxes, remuneration and social security | 45 | €60,024 | €134,007 | +€73,983 | +123.3% |
| Taxes | 450/3 | €60,024 | €134,007 | +€73,983 | +123.3% |
| Other amounts payable | 47/48 | €1,196,521 | €405,611 | -€790,910 | -66.1% |
| Accrued charges and deferred income | 492/3 | €122,954 | €171,554 | +€48,600 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,540 | €270,113 | +€18,573 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €139 | €139 | +€0 | 0.0% |
| Other operating charges | 640/8 | €25,012 | €50,905 | +€25,893 | +103.5% |
| Gross operating margin | 9900 | €371,010 | €543,574 | +€172,564 | +46.5% |
| Operating profit (loss) | 9901 | €94,319 | €222,417 | +€128,098 | +135.8% |
| Financial income | 75/76B | €1,421,492 | €838,064 | -€583,428 | -41.0% |
| Recurring financial income | 75 | €1,421,492 | €838,064 | -€583,428 | -41.0% |
| Financial charges | 65/66B | €86,415 | €100,937 | +€14,521 | +16.8% |
| Recurring financial charges | 65 | €86,415 | €100,937 | +€14,521 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €1,429,397 | €959,545 | -€469,852 | -32.9% |
| Transfer from deferred taxes | 780 | €22,930 | €22,930 | = | 0.0% |
| Income taxes | 67/77 | €49,661 | €147,415 | +€97,755 | +196.8% |
| Profit (loss) for the period | 9904 | €1,402,666 | €835,060 | -€567,606 | -40.5% |
| Transfer from tax-exempt reserves | 789 | €59,040 | €59,040 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,461,706 | €894,099 | -€567,606 | -38.8% |
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 3 October 2026 via checked.be.