FIJNZOET: 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.
FIJNZOET
Largest movements
- Tangible fixed assets -€21,385
down €21,385 (-20.1%), from €106,264 to €84,879
of which Plant, machinery and equipment: -€11,164
- Receivables within one year -€14,716
down €14,716 (-70.2%), from €20,969 to €6,253
of which Trade receivables: -€14,513
- Other debts -€19,232
down €19,232 (-14.8%), from €130,347 to €111,116
- Accrued charges and deferred income +€18,000
new in 2025: €18,000
- Current portion of long-term debt -€14,138
down €14,138 (-39.5%), from €35,782 to €21,644
- Debts after one year -€13,209
down €13,209 (-21.9%), from €60,249 to €47,040
- Trade debts -€4,984
down €4,984 (-18.1%), from €27,463 to €22,479
- Gross operating margin +€46,065
up €46,065, from -€20,821 to €25,244
- Depreciation -€1,982
down €1,982 (-8.5%), from €23,367 to €21,385
- Financial charges -€850
down €850 (-17.7%), from €4,794 to €3,944
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 | €128,258 | €92,767 | -€35,491 | -27.7% |
| Fixed assets | 21/28 | €106,614 | €85,229 | -€21,385 | -20.1% |
| Tangible fixed assets | 22/27 | €106,264 | €84,879 | -€21,385 | -20.1% |
| Plant, machinery and equipment | 23 | €54,683 | €43,519 | -€11,164 | -20.4% |
| Furniture and vehicles | 24 | €10,090 | €8,167 | -€1,923 | -19.1% |
| Leasing and similar rights | 25 | €41,491 | €33,193 | -€8,298 | -20.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €21,644 | €7,538 | -€14,106 | -65.2% |
| Amounts receivable within one year | 40/41 | €20,969 | €6,253 | -€14,716 | -70.2% |
| Trade receivables | 40 | €18,290 | €3,777 | -€14,513 | -79.3% |
| Other amounts receivable | 41 | €2,679 | €2,475 | -€204 | -7.6% |
| Cash at bank and in hand | 54/58 | - | €898 | +€898 | |
| Deferred charges and accrued income | 490/1 | €675 | €388 | -€287 | -42.5% |
| Total equity and liabilities | 10/49 | €128,258 | €92,767 | -€35,491 | -27.7% |
| Equity | 10/15 | -€131,725 | -€132,661 | -€936 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,325 | -€151,261 | -€936 | -0.6% |
| Amounts payable | 17/49 | €259,983 | €225,427 | -€34,555 | -13.3% |
| Amounts payable after more than one year | 17 | €60,249 | €47,040 | -€13,209 | -21.9% |
| Financial debts | 170/4 | €60,249 | €47,040 | -€13,209 | -21.9% |
| Amounts payable within one year | 42/48 | €199,733 | €160,387 | -€39,346 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €35,782 | €21,644 | -€14,138 | -39.5% |
| Financial debts | 43 | €5,106 | €5,148 | +€42 | +0.8% |
| Credit institutions | 430/8 | €5,106 | €5,148 | +€42 | +0.8% |
| Trade debts | 44 | €27,463 | €22,479 | -€4,984 | -18.1% |
| Suppliers | 440/4 | €27,463 | €22,479 | -€4,984 | -18.1% |
| Taxes, remuneration and social security | 45 | €1,034 | €0 | -€1,034 | -100.0% |
| Remuneration and social security | 454/9 | €1,034 | €0 | -€1,034 | -100.0% |
| Other amounts payable | 47/48 | €130,347 | €111,116 | -€19,232 | -14.8% |
| Accrued charges and deferred income | 492/3 | - | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,367 | €21,385 | -€1,982 | -8.5% |
| Other operating charges | 640/8 | €741 | €858 | +€117 | +15.8% |
| Gross operating margin | 9900 | -€20,821 | €25,244 | +€46,065 | |
| Operating profit (loss) | 9901 | -€44,929 | €3,001 | +€47,930 | |
| Financial income | 75/76B | €67 | €7 | -€60 | -89.6% |
| Recurring financial income | 75 | €67 | €7 | -€60 | -89.6% |
| Financial charges | 65/66B | €4,794 | €3,944 | -€850 | -17.7% |
| Recurring financial charges | 65 | €4,794 | €3,944 | -€850 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€49,656 | -€936 | +€48,720 | +98.1% |
| Profit (loss) for the period | 9904 | -€49,656 | -€936 | +€48,720 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,656 | -€936 | +€48,720 | +98.1% |
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.