Fijnkost LR: 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.
Fijnkost LR
Largest movements
- Cash -€316,878
down €316,878 (-96.6%), from €327,962 to €11,085
mainly Current investments (-€280,000) and Trade debts (-€41,706)
- Current investments +€280,000
new in 2025: €280,000
- Receivables within one year -€3,373
down €3,373 (-76.9%), from €4,385 to €1,013
- Trade debts -€41,706
down €41,706 (-45.6%), from €91,394 to €49,689
- Gross operating margin -€40,770
down €40,770 (-91.2%), from €44,719 to €3,949
- Other operating charges -€39,528
down €39,528 (-94.4%), from €41,859 to €2,331
- Financial income +€2,569
new in 2025: €2,569
- Staff costs +€2,355
up €2,355 (+288.9%), from €815 to €3,169
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 | €332,347 | €292,097 | -€40,250 | -12.1% |
| Current assets | 29/58 | €332,347 | €292,097 | -€40,250 | -12.1% |
| Amounts receivable within one year | 40/41 | €4,385 | €1,013 | -€3,373 | -76.9% |
| Other amounts receivable | 41 | €4,385 | €1,013 | -€3,373 | -76.9% |
| Current investments | 50/53 | - | €280,000 | +€280,000 | |
| Cash at bank and in hand | 54/58 | €327,962 | €11,085 | -€316,878 | -96.6% |
| Total equity and liabilities | 10/49 | €332,347 | €292,097 | -€40,250 | -12.1% |
| Equity | 10/15 | €228,791 | €229,408 | +€618 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,191 | €210,808 | +€618 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €208,331 | €208,948 | +€618 | +0.3% |
| Amounts payable | 17/49 | €103,556 | €62,689 | -€40,868 | -39.5% |
| Amounts payable within one year | 42/48 | €91,394 | €49,689 | -€41,706 | -45.6% |
| Trade debts | 44 | €91,394 | €49,689 | -€41,706 | -45.6% |
| Suppliers | 440/4 | €91,394 | €49,689 | -€41,706 | -45.6% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €12,162 | €13,000 | +€838 | +6.9% |
| Remuneration, social security and pensions | 62 | €815 | €3,169 | +€2,355 | +288.9% |
| Other operating charges | 640/8 | €41,859 | €2,331 | -€39,528 | -94.4% |
| Gross operating margin | 9900 | €44,719 | €3,949 | -€40,770 | -91.2% |
| Operating profit (loss) | 9901 | €2,045 | -€1,551 | -€3,596 | |
| Financial income | 75/76B | - | €2,569 | +€2,569 | |
| Recurring financial income | 75 | - | €2,569 | +€2,569 | |
| Financial charges | 65/66B | €112 | €112 | = | 0.0% |
| Recurring financial charges | 65 | €112 | €112 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,933 | €906 | -€1,027 | -53.1% |
| Income taxes | 67/77 | €654 | €288 | -€366 | -55.9% |
| Profit (loss) for the period | 9904 | €1,279 | €618 | -€661 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,279 | €618 | -€661 | -51.7% |
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 8 October 2026 via checked.be.