FIJNWIJN: 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.
FIJNWIJN
Largest movements
- Cash +€14,175
up €14,175 (+194.3%), from €7,297 to €21,471
mainly Net result for the year (+€14,559) and Stocks and contracts (+€12,990)
- Stocks and contracts -€12,990
down €12,990 (-17.2%), from €75,565 to €62,575
- Current investments +€12,866
up €12,866 (+6.6%), from €194,784 to €207,651
- Receivables within one year +€5,909
up €5,909 (+38.9%), from €15,200 to €21,109
of which Trade receivables: +€4,483
- Reserves +€14,559
up €14,559 (+23.7%), from €61,483 to €76,042
of which Distributable reserves: +€14,559
- Tax, wage and social debts +€6,705
up €6,705 (+94.7%), from €7,083 to €13,789
of which Taxes: +€7,705
- Trade debts -€3,554
down €3,554 (-60.8%), from €5,848 to €2,294
- Gross operating margin +€8,498
up €8,498 (+75.3%), from €11,285 to €19,783
- Taxes +€4,541
up €4,541 (+272.8%), from €1,664 to €6,205
- Financial income +€3,817
up €3,817 (+559.9%), from €682 to €4,499
- Depreciation -€538
down €538 (-18.8%), from €2,854 to €2,316
- Financial charges +€292
up €292 (+32.1%), from €910 to €1,202
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 | €299,317 | €316,227 | +€16,911 | +5.6% |
| Fixed assets | 21/28 | €3,911 | €1,594 | -€2,316 | -59.2% |
| Tangible fixed assets | 22/27 | €3,111 | €794 | -€2,316 | -74.5% |
| Plant, machinery and equipment | 23 | €1,009 | €794 | -€215 | -21.3% |
| Furniture and vehicles | 24 | €2,101 | €0 | -€2,101 | -100.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €295,406 | €314,633 | +€19,227 | +6.5% |
| Stocks and contracts in progress | 3 | €75,565 | €62,575 | -€12,990 | -17.2% |
| Stocks | 30/36 | €75,565 | €62,575 | -€12,990 | -17.2% |
| Amounts receivable within one year | 40/41 | €15,200 | €21,109 | +€5,909 | +38.9% |
| Trade receivables | 40 | €15,200 | €19,684 | +€4,483 | +29.5% |
| Other amounts receivable | 41 | €0 | €1,425 | +€1,425 | |
| Current investments | 50/53 | €194,784 | €207,651 | +€12,866 | +6.6% |
| Cash at bank and in hand | 54/58 | €7,297 | €21,471 | +€14,175 | +194.3% |
| Deferred charges and accrued income | 490/1 | €2,560 | €1,827 | -€733 | -28.6% |
| Total equity and liabilities | 10/49 | €299,317 | €316,227 | +€16,911 | +5.6% |
| Equity | 10/15 | €264,479 | €279,038 | +€14,559 | +5.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €61,483 | €76,042 | +€14,559 | +23.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €59,628 | €74,187 | +€14,559 | +24.4% |
| Profit (loss) carried forward | 14 | €184,446 | €184,446 | = | 0.0% |
| Amounts payable | 17/49 | €34,838 | €37,189 | +€2,352 | +6.8% |
| Amounts payable within one year | 42/48 | €34,838 | €37,189 | +€2,352 | +6.8% |
| Trade debts | 44 | €5,848 | €2,294 | -€3,554 | -60.8% |
| Suppliers | 440/4 | €5,848 | €2,294 | -€3,554 | -60.8% |
| Taxes, remuneration and social security | 45 | €7,083 | €13,789 | +€6,705 | +94.7% |
| Taxes | 450/3 | €6,083 | €13,789 | +€7,705 | +126.7% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €21,906 | €21,106 | -€800 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,854 | €2,316 | -€538 | -18.8% |
| Gross operating margin | 9900 | €11,285 | €19,783 | +€8,498 | +75.3% |
| Operating profit (loss) | 9901 | €8,431 | €17,467 | +€9,035 | +107.2% |
| Financial income | 75/76B | €682 | €4,499 | +€3,817 | +559.9% |
| Recurring financial income | 75 | €682 | €4,499 | +€3,817 | +559.9% |
| Financial charges | 65/66B | €910 | €1,202 | +€292 | +32.1% |
| Recurring financial charges | 65 | €910 | €1,202 | +€292 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €8,203 | €20,764 | +€12,561 | +153.1% |
| Income taxes | 67/77 | €1,664 | €6,205 | +€4,541 | +272.8% |
| Profit (loss) for the period | 9904 | €6,539 | €14,559 | +€8,020 | +122.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,539 | €14,559 | +€8,020 | +122.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.