Fuji Enterprises: 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.
Fuji Enterprises
Largest movements
- Receivables within one year +€309,662
up €309,662 (+91.7%), from €337,803 to €647,465
of which Other amounts receivable: +€308,463
- Cash -€13,902
down €13,902 (-8.9%), from €155,993 to €142,091
mainly Receivables within one year (-€309,662) and Contributions, distributions and other (-€226,673)
- Other debts +€226,673
new in 2025: €226,673
- Tax, wage and social debts +€70,314
up €70,314 (+69.0%), from €101,891 to €172,206
- Taxes -€16,966
down €16,966 (-19.4%), from €87,400 to €70,434
- Financial income +€10,235
up €10,235 (+67.7%), from €15,110 to €25,345
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 | €496,077 | €792,305 | +€296,228 | +59.7% |
| Fixed assets | 21/28 | - | €474 | +€474 | |
| Tangible fixed assets | 22/27 | - | €474 | +€474 | |
| Plant, machinery and equipment | 23 | - | €474 | +€474 | |
| Current assets | 29/58 | €496,077 | €791,831 | +€295,754 | +59.6% |
| Amounts receivable within one year | 40/41 | €337,803 | €647,465 | +€309,662 | +91.7% |
| Trade receivables | 40 | €26,058 | €27,258 | +€1,200 | +4.6% |
| Other amounts receivable | 41 | €311,745 | €620,208 | +€308,463 | +98.9% |
| Cash at bank and in hand | 54/58 | €155,993 | €142,091 | -€13,902 | -8.9% |
| Deferred charges and accrued income | 490/1 | €2,281 | €2,275 | -€6 | -0.3% |
| Total equity and liabilities | 10/49 | €496,077 | €792,305 | +€296,228 | +59.7% |
| Equity | 10/15 | €393,400 | €393,400 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €388,400 | €388,400 | = | 0.0% |
| Distributable reserves | 133 | €388,400 | €388,400 | = | 0.0% |
| Amounts payable | 17/49 | €102,677 | €398,906 | +€296,228 | +289% |
| Amounts payable within one year | 42/48 | €102,677 | €398,906 | +€296,228 | +289% |
| Trade debts | 44 | €786 | €27 | -€759 | -96.5% |
| Suppliers | 440/4 | €786 | €27 | -€759 | -96.5% |
| Taxes, remuneration and social security | 45 | €101,891 | €172,206 | +€70,314 | +69.0% |
| Taxes | 450/3 | €101,891 | €172,206 | +€70,314 | +69.0% |
| Other amounts payable | 47/48 | - | €226,673 | +€226,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4 | +€4 | |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €270,746 | €272,327 | +€1,581 | +0.6% |
| Operating profit (loss) | 9901 | €270,628 | €271,803 | +€1,175 | +0.4% |
| Financial income | 75/76B | €15,110 | €25,345 | +€10,235 | +67.7% |
| Recurring financial income | 75 | €15,110 | €25,345 | +€10,235 | +67.7% |
| Financial charges | 65/66B | €46 | €41 | -€5 | -11.8% |
| Recurring financial charges | 65 | €46 | €41 | -€5 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €285,691 | €297,107 | +€11,415 | +4.0% |
| Income taxes | 67/77 | €87,400 | €70,434 | -€16,966 | -19.4% |
| Profit (loss) for the period | 9904 | €198,291 | €226,673 | +€28,382 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €198,291 | €226,673 | +€28,382 | +14.3% |
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 21 October 2026 via checked.be.