FIJO Contractings: 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.
FIJO Contractings
Largest movements
- Current investments -€170,000
down €170,000 (-100%), from €170,000 to €0
- Cash +€124,366
up €124,366 (+1,353%), from €9,189 to €133,554
mainly Current investments (+€170,000) and Net result for the year (+€81,086)
- Receivables within one year +€26,923
up €26,923 (+67.9%), from €39,656 to €66,579
- Tangible fixed assets -€12,455
down €12,455 (-47.4%), from €26,276 to €13,821
of which Furniture and vehicles: -€11,832
- Profit (loss) carried forward +€72,086
up €72,086 (+46,937%), from €154 to €72,239
- Reserves -€50,000
down €50,000 (-30.0%), from €166,620 to €116,620
- Other debts -€44,660
down €44,660 (-78.5%), from €56,868 to €12,208
- Tax, wage and social debts -€5,693
down €5,693 (-43.3%), from €13,137 to €7,444
- Trade debts -€2,899
down €2,899 (-39.5%), from €7,343 to €4,444
- Gross operating margin +€46,697
up €46,697 (+71.8%), from €65,079 to €111,776
- Taxes +€4,152
up €4,152 (+27.1%), from €15,347 to €19,499
- Financial income -€2,498
down €2,498 (-51.1%), from €4,891 to €2,393
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.
Derived cash bridge
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 | €245,121 | €213,955 | -€31,166 | -12.7% |
| Fixed assets | 21/28 | €26,276 | €13,821 | -€12,455 | -47.4% |
| Tangible fixed assets | 22/27 | €26,276 | €13,821 | -€12,455 | -47.4% |
| Furniture and vehicles | 24 | €21,471 | €9,639 | -€11,832 | -55.1% |
| Other tangible fixed assets | 26 | €4,805 | €4,182 | -€622 | -13.0% |
| Current assets | 29/58 | €218,845 | €200,133 | -€18,712 | -8.6% |
| Amounts receivable within one year | 40/41 | €39,656 | €66,579 | +€26,923 | +67.9% |
| Trade receivables | 40 | €39,656 | €66,579 | +€26,923 | +67.9% |
| Current investments | 50/53 | €170,000 | €0 | -€170,000 | -100% |
| Cash at bank and in hand | 54/58 | €9,189 | €133,554 | +€124,366 | +1,353% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €245,121 | €213,955 | -€31,166 | -12.7% |
| Equity | 10/15 | €167,774 | €189,859 | +€22,086 | +13.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €166,620 | €116,620 | -€50,000 | -30.0% |
| Distributable reserves | 133 | €166,620 | €116,620 | -€50,000 | -30.0% |
| Profit (loss) carried forward | 14 | €154 | €72,239 | +€72,086 | +46,937% |
| Amounts payable | 17/49 | €77,348 | €24,095 | -€53,252 | -68.8% |
| Amounts payable within one year | 42/48 | €77,348 | €24,095 | -€53,252 | -68.8% |
| Trade debts | 44 | €7,343 | €4,444 | -€2,899 | -39.5% |
| Suppliers | 440/4 | €7,343 | €4,444 | -€2,899 | -39.5% |
| Taxes, remuneration and social security | 45 | €13,137 | €7,444 | -€5,693 | -43.3% |
| Taxes | 450/3 | €13,137 | €7,444 | -€5,693 | -43.3% |
| Other amounts payable | 47/48 | €56,868 | €12,208 | -€44,660 | -78.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,663 | €12,455 | +€792 | +6.8% |
| Other operating charges | 640/8 | €691 | €910 | +€218 | +31.6% |
| Gross operating margin | 9900 | €65,079 | €111,776 | +€46,697 | +71.8% |
| Operating profit (loss) | 9901 | €52,725 | €98,412 | +€45,687 | +86.7% |
| Financial income | 75/76B | €4,891 | €2,393 | -€2,498 | -51.1% |
| Recurring financial income | 75 | €4,891 | €2,393 | -€2,498 | -51.1% |
| Financial charges | 65/66B | €225 | €219 | -€5 | -2.4% |
| Recurring financial charges | 65 | €225 | €219 | -€5 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €57,391 | €100,585 | +€43,194 | +75.3% |
| Income taxes | 67/77 | €15,347 | €19,499 | +€4,152 | +27.1% |
| Profit (loss) for the period | 9904 | €42,044 | €81,086 | +€39,042 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,044 | €81,086 | +€39,042 | +92.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.