FUJA: 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.
FUJA
Largest movements
- Financial fixed assets +€32,000
up €32,000 (+22.8%), from €140,090 to €172,090
- Receivables within one year -€21,209
down €21,209 (-44.1%), from €48,116 to €26,907
of which Trade receivables: -€26,455
- Receivables after one year -€6,581
down €6,581 (-51.5%), from €12,767 to €6,186
- Reserves +€40,086
up €40,086 (+30.9%), from €129,610 to €169,696
of which Distributable reserves: +€40,086
- Accrued charges and deferred income -€25,170
down €25,170 (-99.8%), from €25,225 to €55
- Trade debts -€24,290
down €24,290 (-91.7%), from €26,495 to €2,204
- Tax, wage and social debts +€16,312
up €16,312 (+38.8%), from €42,084 to €58,396
- Other debts +€15,502
up €15,502 (+79.5%), from €19,498 to €35,000
- Taxes -€8,056
down €8,056 (-25.5%), from €31,568 to €23,512
- Gross operating margin +€2,628
up €2,628 (+3.2%), from €81,531 to €84,159
- Depreciation -€1,364
down €1,364 (-21.7%), from €6,295 to €4,931
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 | €301,887 | €308,141 | +€6,254 | +2.1% |
| Formation expenses | 20 | €908 | €908 | = | 0.0% |
| Fixed assets | 21/28 | €226,219 | €257,184 | +€30,965 | +13.7% |
| Tangible fixed assets | 22/27 | €86,129 | €85,094 | -€1,035 | -1.2% |
| Land and buildings | 22 | €85,082 | €81,355 | -€3,727 | -4.4% |
| Plant, machinery and equipment | 23 | €1,025 | €523 | -€502 | -48.9% |
| Furniture and vehicles | 24 | €22 | €3,216 | +€3,194 | +14,510% |
| Financial fixed assets | 28 | €140,090 | €172,090 | +€32,000 | +22.8% |
| Current assets | 29/58 | €74,760 | €50,049 | -€24,711 | -33.1% |
| Amounts receivable after more than one year | 29 | €12,767 | €6,186 | -€6,581 | -51.5% |
| Other amounts receivable | 291 | €12,767 | €6,186 | -€6,581 | -51.5% |
| Amounts receivable within one year | 40/41 | €48,116 | €26,907 | -€21,209 | -44.1% |
| Trade receivables | 40 | €28,058 | €1,602 | -€26,455 | -94.3% |
| Other amounts receivable | 41 | €20,059 | €25,305 | +€5,246 | +26.2% |
| Cash at bank and in hand | 54/58 | €12,245 | €13,863 | +€1,618 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,632 | €3,093 | +€1,461 | +89.6% |
| Total equity and liabilities | 10/49 | €301,887 | €308,141 | +€6,254 | +2.1% |
| Equity | 10/15 | €135,810 | €175,896 | +€40,086 | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,610 | €169,696 | +€40,086 | +30.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €129,610 | €169,696 | +€40,086 | +30.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €166,077 | €132,246 | -€33,832 | -20.4% |
| Amounts payable after more than one year | 17 | €36,586 | €29,471 | -€7,115 | -19.4% |
| Financial debts | 170/4 | €36,586 | €29,471 | -€7,115 | -19.4% |
| Amounts payable within one year | 42/48 | €104,267 | €102,719 | -€1,547 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €6,690 | €7,119 | +€429 | +6.4% |
| Financial debts | 43 | €9,500 | €0 | -€9,500 | -100% |
| Credit institutions | 430/8 | €9,500 | €0 | -€9,500 | -100% |
| Trade debts | 44 | €26,495 | €2,204 | -€24,290 | -91.7% |
| Suppliers | 440/4 | €26,495 | €2,204 | -€24,290 | -91.7% |
| Taxes, remuneration and social security | 45 | €42,084 | €58,396 | +€16,312 | +38.8% |
| Taxes | 450/3 | €42,084 | €58,396 | +€16,312 | +38.8% |
| Other amounts payable | 47/48 | €19,498 | €35,000 | +€15,502 | +79.5% |
| Accrued charges and deferred income | 492/3 | €25,225 | €55 | -€25,170 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,295 | €4,931 | -€1,364 | -21.7% |
| Other operating charges | 640/8 | €3,005 | €3,781 | +€776 | +25.8% |
| Gross operating margin | 9900 | €81,531 | €84,159 | +€2,628 | +3.2% |
| Operating profit (loss) | 9901 | €72,231 | €75,448 | +€3,216 | +4.5% |
| Financial income | 75/76B | €1,356 | €1,139 | -€217 | -16.0% |
| Recurring financial income | 75 | €1,356 | €1,139 | -€217 | -16.0% |
| Financial charges | 65/66B | €3,301 | €2,989 | -€312 | -9.5% |
| Recurring financial charges | 65 | €3,301 | €2,989 | -€312 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €70,286 | €73,598 | +€3,312 | +4.7% |
| Income taxes | 67/77 | €31,568 | €23,512 | -€8,056 | -25.5% |
| Profit (loss) for the period | 9904 | €38,718 | €50,086 | +€11,368 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,718 | €50,086 | +€11,368 | +29.4% |
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 17 October 2026 via checked.be.