FIJOWONINGBOUW: 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.
FIJOWONINGBOUW
Largest movements
- Cash +€103,824
up €103,824 (+183%), from €56,851 to €160,675
mainly Current investments (+€70,000) and Net result for the year (+€14,823)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year -€12,549
down €12,549 (-21.3%), from €58,991 to €46,442
of which Trade receivables: -€15,811
- Deferred charges and accrued income +€3,877
up €3,877 (+239%), from €1,620 to €5,497
- Reserves +€13,573
up €13,573 (+34.9%), from €38,919 to €52,492
- Other debts +€13,528
up €13,528 (+7.0%), from €193,924 to €207,452
- Financial income +€2,519
up €2,519 (+2,841%), from €89 to €2,608
- Gross operating margin +€2,114
up €2,114 (+9.5%), from €22,215 to €24,329
- Taxes +€1,685
up €1,685 (+27.1%), from €6,215 to €7,900
- Financial charges -€873
down €873 (-22.2%), from €3,940 to €3,067
- Depreciation +€377
up €377 (+1,933%), from €20 to €397
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 | €268,633 | €293,388 | +€24,755 | +9.2% |
| Fixed assets | 21/28 | €81,171 | €80,774 | -€397 | -0.5% |
| Tangible fixed assets | 22/27 | €1,171 | €774 | -€397 | -33.9% |
| Furniture and vehicles | 24 | €1,171 | €774 | -€397 | -33.9% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €187,462 | €212,614 | +€25,152 | +13.4% |
| Amounts receivable within one year | 40/41 | €58,991 | €46,442 | -€12,549 | -21.3% |
| Trade receivables | 40 | €55,871 | €40,060 | -€15,811 | -28.3% |
| Other amounts receivable | 41 | €3,120 | €6,382 | +€3,263 | +105% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €56,851 | €160,675 | +€103,824 | +183% |
| Deferred charges and accrued income | 490/1 | €1,620 | €5,497 | +€3,877 | +239% |
| Total equity and liabilities | 10/49 | €268,633 | €293,388 | +€24,755 | +9.2% |
| Equity | 10/15 | €57,519 | €71,092 | +€13,573 | +23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,919 | €52,492 | +€13,573 | +34.9% |
| Distributable reserves | 133 | €38,919 | €52,492 | +€13,573 | +34.9% |
| Amounts payable | 17/49 | €211,114 | €222,296 | +€11,182 | +5.3% |
| Amounts payable within one year | 42/48 | €210,944 | €222,296 | +€11,352 | +5.4% |
| Trade debts | 44 | €1,666 | €1,730 | +€64 | +3.8% |
| Suppliers | 440/4 | €1,666 | €1,730 | +€64 | +3.8% |
| Taxes, remuneration and social security | 45 | €15,355 | €13,115 | -€2,240 | -14.6% |
| Taxes | 450/3 | €13,255 | €13,115 | -€140 | -1.1% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €193,924 | €207,452 | +€13,528 | +7.0% |
| Accrued charges and deferred income | 492/3 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €397 | +€377 | +1,933% |
| Other operating charges | 640/8 | €680 | €750 | +€70 | +10.3% |
| Gross operating margin | 9900 | €22,215 | €24,329 | +€2,114 | +9.5% |
| Operating profit (loss) | 9901 | €21,515 | €23,182 | +€1,667 | +7.7% |
| Financial income | 75/76B | €89 | €2,608 | +€2,519 | +2,841% |
| Recurring financial income | 75 | €89 | €2,608 | +€2,519 | +2,841% |
| Financial charges | 65/66B | €3,940 | €3,067 | -€873 | -22.2% |
| Recurring financial charges | 65 | €3,940 | €3,067 | -€873 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €17,664 | €22,723 | +€5,059 | +28.6% |
| Income taxes | 67/77 | €6,215 | €7,900 | +€1,685 | +27.1% |
| Profit (loss) for the period | 9904 | €11,449 | €14,823 | +€3,374 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,449 | €14,823 | +€3,374 | +29.5% |
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 18 October 2026 via checked.be.