FIJN: 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.
FIJN
Largest movements
- Cash +€12,673
up €12,673 (+18.5%), from €68,630 to €81,303
mainly Other debts (+€51,319) and Net result for the year (+€23,171)
- Tangible fixed assets -€3,144
down €3,144 (-14.1%), from €22,369 to €19,225
of which Plant, machinery and equipment: -€3,923
- Deferred charges and accrued income -€1,592
no longer reported in 2025 (was €1,592)
- Other debts +€51,319
up €51,319 (+2553.7%), from €2,010 to €53,329
- Profit (loss) carried forward -€26,829
down €26,829 (-81.8%), from €32,808 to €5,979
- Debts after one year -€10,606
no longer reported in 2025 (was €10,606)
- Current portion of long-term debt -€4,526
down €4,526 (-29.9%), from €15,133 to €10,606
- Gross operating margin +€13,778
up €13,778 (+26.1%), from €52,836 to €66,614
- Taxes +€2,971
up €2,971 (+80.3%), from €3,698 to €6,668
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 | €102,756 | €110,400 | +€7,644 | +7.4% |
| Fixed assets | 21/28 | €31,869 | €27,725 | -€4,144 | -13.0% |
| Intangible fixed assets | 21 | €6,500 | €5,500 | -€1,000 | -15.4% |
| Tangible fixed assets | 22/27 | €22,369 | €19,225 | -€3,144 | -14.1% |
| Plant, machinery and equipment | 23 | €8,124 | €4,201 | -€3,923 | -48.3% |
| Furniture and vehicles | 24 | €500 | €4,720 | +€4,221 | +844.9% |
| Other tangible fixed assets | 26 | €13,746 | €10,304 | -€3,441 | -25.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €70,887 | €82,675 | +€11,788 | +16.6% |
| Amounts receivable within one year | 40/41 | €666 | €1,372 | +€707 | +106.2% |
| Trade receivables | 40 | €164 | - | -€164 | |
| Other amounts receivable | 41 | €502 | €1,372 | +€870 | +173.4% |
| Cash at bank and in hand | 54/58 | €68,630 | €81,303 | +€12,673 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,592 | - | -€1,592 | |
| Total equity and liabilities | 10/49 | €102,756 | €110,400 | +€7,644 | +7.4% |
| Equity | 10/15 | €62,808 | €35,979 | -€26,829 | -42.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,808 | €5,979 | -€26,829 | -81.8% |
| Amounts payable | 17/49 | €39,948 | €74,421 | +€34,473 | +86.3% |
| Amounts payable after more than one year | 17 | €10,606 | - | -€10,606 | |
| Financial debts | 170/4 | €10,606 | - | -€10,606 | |
| Amounts payable within one year | 42/48 | €29,342 | €74,421 | +€45,079 | +153.6% |
| Current portion of amounts payable after more than one year | 42 | €15,133 | €10,606 | -€4,526 | -29.9% |
| Trade debts | 44 | €3,140 | €2,345 | -€795 | -25.3% |
| Suppliers | 440/4 | €3,140 | €2,345 | -€795 | -25.3% |
| Taxes, remuneration and social security | 45 | €9,060 | €8,142 | -€919 | -10.1% |
| Taxes | 450/3 | €8,097 | €7,066 | -€1,031 | -12.7% |
| Remuneration and social security | 454/9 | €963 | €1,075 | +€112 | +11.7% |
| Other amounts payable | 47/48 | €2,010 | €53,329 | +€51,319 | +2553.7% |
| Remuneration, social security and pensions | 62 | €21,237 | €20,993 | -€244 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,689 | €12,163 | +€474 | +4.1% |
| Other operating charges | 640/8 | €591 | €347 | -€244 | -41.3% |
| Gross operating margin | 9900 | €52,836 | €66,614 | +€13,778 | +26.1% |
| Operating profit (loss) | 9901 | €19,319 | €33,112 | +€13,793 | +71.4% |
| Financial income | 75/76B | €10 | €6 | -€3 | -34.2% |
| Recurring financial income | 75 | €10 | €6 | -€3 | -34.2% |
| Financial charges | 65/66B | €3,539 | €3,279 | -€260 | -7.4% |
| Recurring financial charges | 65 | €2,939 | €3,279 | +€340 | +11.6% |
| Non-recurring financial charges | 66B | €600 | - | -€600 | |
| Profit (loss) for the period before taxes | 9903 | €15,789 | €29,839 | +€14,050 | +89.0% |
| Income taxes | 67/77 | €3,698 | €6,668 | +€2,971 | +80.3% |
| Profit (loss) for the period | 9904 | €12,091 | €23,171 | +€11,080 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,091 | €23,171 | +€11,080 | +91.6% |
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 1 October 2026 via checked.be.