FIKJAR: 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.
FIKJAR
Largest movements
- Cash +€12,665
up €12,665 (+54.4%), from €23,274 to €35,939
mainly Net result for the year (+€18,957) and Depreciation (+€12,718)
- Tangible fixed assets -€8,803
down €8,803 (-18.0%), from €48,941 to €40,138
of which Furniture and vehicles: -€9,711
- Receivables within one year +€4,832
up €4,832 (+38.2%), from €12,663 to €17,495
- Reserves +€18,098
up €18,098 (+37.8%), from €47,868 to €65,966
- Debts after one year -€7,476
down €7,476 (-35.1%), from €21,290 to €13,814
- Other debts -€4,247
down €4,247 (-40.3%), from €10,531 to €6,284
- Tax, wage and social debts +€2,460
up €2,460 (+38.4%), from €6,401 to €8,861
- Gross operating margin +€7,752
up €7,752 (+22.5%), from €34,447 to €42,199
- Taxes +€2,016
up €2,016 (+29.9%), from €6,743 to €8,759
- Financial charges -€972
down €972 (-71.6%), from €1,358 to €386
- Depreciation +€711
up €711 (+5.9%), from €12,007 to €12,718
- Other operating charges +€558
up €558 (+67.8%), from €823 to €1,381
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 | €101,724 | €110,542 | +€8,818 | +8.7% |
| Fixed assets | 21/28 | €48,941 | €40,138 | -€8,803 | -18.0% |
| Tangible fixed assets | 22/27 | €48,941 | €40,138 | -€8,803 | -18.0% |
| Plant, machinery and equipment | 23 | €2,242 | €3,150 | +€908 | +40.5% |
| Furniture and vehicles | 24 | €46,699 | €36,988 | -€9,711 | -20.8% |
| Current assets | 29/58 | €52,783 | €70,404 | +€17,621 | +33.4% |
| Amounts receivable within one year | 40/41 | €12,663 | €17,495 | +€4,832 | +38.2% |
| Trade receivables | 40 | €12,663 | €17,495 | +€4,832 | +38.2% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,274 | €35,939 | +€12,665 | +54.4% |
| Deferred charges and accrued income | 490/1 | €1,846 | €1,970 | +€124 | +6.7% |
| Total equity and liabilities | 10/49 | €101,724 | €110,542 | +€8,818 | +8.7% |
| Equity | 10/15 | €55,868 | €73,966 | +€18,098 | +32.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €47,868 | €65,966 | +€18,098 | +37.8% |
| Distributable reserves | 133 | €47,868 | €65,966 | +€18,098 | +37.8% |
| Amounts payable | 17/49 | €45,856 | €36,576 | -€9,280 | -20.2% |
| Amounts payable after more than one year | 17 | €21,290 | €13,814 | -€7,476 | -35.1% |
| Financial debts | 170/4 | €21,290 | €13,814 | -€7,476 | -35.1% |
| Amounts payable within one year | 42/48 | €24,566 | €22,762 | -€1,804 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €7,501 | €7,476 | -€25 | -0.3% |
| Trade debts | 44 | €133 | €141 | +€8 | +6.0% |
| Suppliers | 440/4 | €133 | €141 | +€8 | +6.0% |
| Taxes, remuneration and social security | 45 | €6,401 | €8,861 | +€2,460 | +38.4% |
| Taxes | 450/3 | €6,401 | €8,861 | +€2,460 | +38.4% |
| Other amounts payable | 47/48 | €10,531 | €6,284 | -€4,247 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,007 | €12,718 | +€711 | +5.9% |
| Other operating charges | 640/8 | €823 | €1,381 | +€558 | +67.8% |
| Gross operating margin | 9900 | €34,447 | €42,199 | +€7,752 | +22.5% |
| Operating profit (loss) | 9901 | €21,617 | €28,100 | +€6,483 | +30.0% |
| Financial income | 75/76B | €12 | €2 | -€10 | -83.3% |
| Recurring financial income | 75 | €12 | €2 | -€10 | -83.3% |
| Financial charges | 65/66B | €1,358 | €386 | -€972 | -71.6% |
| Recurring financial charges | 65 | €1,358 | €386 | -€972 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €20,271 | €27,716 | +€7,445 | +36.7% |
| Income taxes | 67/77 | €6,743 | €8,759 | +€2,016 | +29.9% |
| Profit (loss) for the period | 9904 | €13,528 | €18,957 | +€5,429 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,528 | €18,957 | +€5,429 | +40.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.