FIJO: 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.
FIJO
Largest movements
- Cash +€16,278
up €16,278 (+91.3%), from €17,822 to €34,100
mainly Net result for the year (+€19,280) and Other debts (+€9,846)
- Tangible fixed assets +€10,415
up €10,415 (+463.1%), from €2,249 to €12,664
of which Plant, machinery and equipment: +€9,595
- Receivables within one year +€7,314
up €7,314 (+69.1%), from €10,584 to €17,899
of which Other amounts receivable: +€6,500
- Deferred charges and accrued income +€2,037
up €2,037 (+113.2%), from €1,800 to €3,837
- Profit (loss) carried forward +€19,280
up €19,280 (+11.7%), from -€165,362 to -€146,083
- Other debts +€9,846
up €9,846 (+7.0%), from €140,026 to €149,872
- Trade debts +€3,782
up €3,782 (+27.7%), from €13,664 to €17,445
- Tax, wage and social debts +€3,432
up €3,432 (+135.8%), from €2,528 to €5,960
of which Taxes: +€3,432
- Gross operating margin +€26,533
up €26,533 (+686.3%), from €3,866 to €30,399
- Depreciation +€2,147
up €2,147 (+475.3%), from €452 to €2,599
- Financial income -€697
down €697 (-100.0%), from €697 to €0
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 | €36,265 | €72,605 | +€36,340 | +100.2% |
| Fixed assets | 21/28 | €2,249 | €12,664 | +€10,415 | +463.1% |
| Tangible fixed assets | 22/27 | €2,249 | €12,664 | +€10,415 | +463.1% |
| Plant, machinery and equipment | 23 | €2,249 | €11,844 | +€9,595 | +426.7% |
| Furniture and vehicles | 24 | - | €820 | +€820 | |
| Current assets | 29/58 | €34,016 | €59,941 | +€25,924 | +76.2% |
| Stocks and contracts in progress | 3 | €3,810 | €4,105 | +€295 | +7.7% |
| Stocks | 30/36 | €3,810 | €4,105 | +€295 | +7.7% |
| Amounts receivable within one year | 40/41 | €10,584 | €17,899 | +€7,314 | +69.1% |
| Trade receivables | 40 | €425 | €1,239 | +€814 | +191.9% |
| Other amounts receivable | 41 | €10,160 | €16,660 | +€6,500 | +64.0% |
| Cash at bank and in hand | 54/58 | €17,822 | €34,100 | +€16,278 | +91.3% |
| Deferred charges and accrued income | 490/1 | €1,800 | €3,837 | +€2,037 | +113.2% |
| Total equity and liabilities | 10/49 | €36,265 | €72,605 | +€36,340 | +100.2% |
| Equity | 10/15 | -€119,952 | -€100,673 | +€19,280 | +16.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Distributable reserves | 133 | €26,860 | €26,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,362 | -€146,083 | +€19,280 | +11.7% |
| Amounts payable | 17/49 | €156,218 | €173,278 | +€17,060 | +10.9% |
| Amounts payable within one year | 42/48 | €156,218 | €173,278 | +€17,060 | +10.9% |
| Trade debts | 44 | €13,664 | €17,445 | +€3,782 | +27.7% |
| Suppliers | 440/4 | €13,664 | €17,445 | +€3,782 | +27.7% |
| Taxes, remuneration and social security | 45 | €2,528 | €5,960 | +€3,432 | +135.8% |
| Taxes | 450/3 | €1,478 | €4,910 | +€3,432 | +232.2% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €140,026 | €149,872 | +€9,846 | +7.0% |
| Non-recurring operating income | 76A | €17,111 | - | -€17,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €2,599 | +€2,147 | +475.3% |
| Other operating charges | 640/8 | €7,441 | €7,381 | -€60 | -0.8% |
| Gross operating margin | 9900 | €3,866 | €30,399 | +€26,533 | +686.3% |
| Operating profit (loss) | 9901 | -€4,027 | €20,418 | +€24,445 | |
| Financial income | 75/76B | €697 | €0 | -€697 | -100.0% |
| Recurring financial income | 75 | €697 | €0 | -€697 | -100.0% |
| Financial charges | 65/66B | €1,047 | €1,138 | +€91 | +8.7% |
| Recurring financial charges | 65 | €1,047 | €1,138 | +€91 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,377 | €19,280 | +€23,656 | |
| Profit (loss) for the period | 9904 | -€4,377 | €19,280 | +€23,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,377 | €19,280 | +€23,656 |
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 2 October 2026 via checked.be.