FIJIA: 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.
FIJIA
Largest movements
- Receivables within one year -€16,711
down €16,711 (-100.0%), from €16,711 to €0
of which Trade receivables: -€16,711
- Cash +€6,248
up €6,248 (+8.8%), from €71,030 to €77,279
mainly Receivables within one year (+€16,711) and Net result for the year (+€7,587)
- Tangible fixed assets +€3,666
up €3,666 (+128.6%), from €2,851 to €6,517
- Tax, wage and social debts -€7,085
down €7,085 (-33.2%), from €21,309 to €14,224
- Profit (loss) carried forward +€2,587
up €2,587 (+4.5%), from €57,826 to €60,413
- Other debts -€1,544
down €1,544 (-26.3%), from €5,873 to €4,329
- Gross operating margin -€28,401
down €28,401 (-68.0%), from €41,755 to €13,354
- Taxes -€6,102
down €6,102 (-74.7%), from €8,174 to €2,072
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 | €90,592 | €84,442 | -€6,150 | -6.8% |
| Fixed assets | 21/28 | €2,851 | €6,517 | +€3,666 | +128.6% |
| Tangible fixed assets | 22/27 | €2,851 | €6,517 | +€3,666 | +128.6% |
| Furniture and vehicles | 24 | €2,851 | €6,517 | +€3,666 | +128.6% |
| Current assets | 29/58 | €87,741 | €77,925 | -€9,816 | -11.2% |
| Amounts receivable within one year | 40/41 | €16,711 | €0 | -€16,711 | -100.0% |
| Trade receivables | 40 | €16,711 | €0 | -€16,711 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €71,030 | €77,279 | +€6,248 | +8.8% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €90,592 | €84,442 | -€6,150 | -6.8% |
| Equity | 10/15 | €60,826 | €63,413 | +€2,587 | +4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,826 | €60,413 | +€2,587 | +4.5% |
| Amounts payable | 17/49 | €29,766 | €21,029 | -€8,737 | -29.4% |
| Amounts payable within one year | 42/48 | €29,766 | €21,029 | -€8,737 | -29.4% |
| Trade debts | 44 | €2,584 | €2,477 | -€108 | -4.2% |
| Suppliers | 440/4 | €2,584 | €2,477 | -€108 | -4.2% |
| Taxes, remuneration and social security | 45 | €21,309 | €14,224 | -€7,085 | -33.2% |
| Taxes | 450/3 | €21,309 | €14,224 | -€7,085 | -33.2% |
| Other amounts payable | 47/48 | €5,873 | €4,329 | -€1,544 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €1,495 | +€338 | +29.2% |
| Other operating charges | 640/8 | €460 | €50 | -€410 | -89.1% |
| Gross operating margin | 9900 | €41,755 | €13,354 | -€28,401 | -68.0% |
| Operating profit (loss) | 9901 | €40,138 | €11,809 | -€28,328 | -70.6% |
| Financial income | 75/76B | €8 | €0 | -€8 | -95.5% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -95.5% |
| Financial charges | 65/66B | €1,808 | €2,151 | +€343 | +18.9% |
| Recurring financial charges | 65 | €1,808 | €2,151 | +€343 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €38,337 | €9,659 | -€28,679 | -74.8% |
| Income taxes | 67/77 | €8,174 | €2,072 | -€6,102 | -74.7% |
| Profit (loss) for the period | 9904 | €30,163 | €7,587 | -€22,576 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,163 | €7,587 | -€22,576 | -74.8% |
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 4 October 2026 via checked.be.