Fuji San: 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 San
Largest movements
- Cash -€3,705
down €3,705 (-75.8%), from €4,889 to €1,184
mainly Net result for the year (-€4,815) and Investment in fixed assets (net) (-€1,259)
- Tangible fixed assets +€751
up €751 (+77.6%), from €968 to €1,719
of which Furniture and vehicles: +€650
- Receivables within one year +€620
up €620 (+6.6%), from €9,340 to €9,961
of which Other amounts receivable: +€960
- Stocks and contracts -€549
down €549 (-45.5%), from €1,206 to €657
- Reserves -€4,815
down €4,815 (-43.4%), from €11,090 to €6,275
- Trade debts +€2,043
up €2,043 (+116%), from €1,760 to €3,803
- Gross operating margin -€8,497
down €8,497 (-78.2%), from €10,860 to €2,363
- Other operating charges +€3,971
up €3,971 (+368%), from €1,078 to €5,049
- Taxes -€1,062
down €1,062 (-88.9%), from €1,194 to €132
- Depreciation -€623
down €623 (-56.0%), from €1,112 to €489
- Financial charges +€306
up €306 (+24.5%), from €1,252 to €1,558
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 | €20,204 | €17,339 | -€2,865 | -14.2% |
| Fixed assets | 21/28 | €4,454 | €5,223 | +€769 | +17.3% |
| Tangible fixed assets | 22/27 | €968 | €1,719 | +€751 | +77.6% |
| Plant, machinery and equipment | 23 | €853 | €954 | +€101 | +11.9% |
| Furniture and vehicles | 24 | €115 | €765 | +€650 | +565% |
| Financial fixed assets | 28 | €3,486 | €3,504 | +€18 | +0.5% |
| Current assets | 29/58 | €15,750 | €12,116 | -€3,634 | -23.1% |
| Stocks and contracts in progress | 3 | €1,206 | €657 | -€549 | -45.5% |
| Stocks | 30/36 | €1,206 | €657 | -€549 | -45.5% |
| Amounts receivable within one year | 40/41 | €9,340 | €9,961 | +€620 | +6.6% |
| Trade receivables | 40 | €1,331 | €991 | -€340 | -25.5% |
| Other amounts receivable | 41 | €8,009 | €8,970 | +€960 | +12.0% |
| Cash at bank and in hand | 54/58 | €4,889 | €1,184 | -€3,705 | -75.8% |
| Deferred charges and accrued income | 490/1 | €315 | €314 | -€1 | -0.3% |
| Total equity and liabilities | 10/49 | €20,204 | €17,339 | -€2,865 | -14.2% |
| Equity | 10/15 | €17,296 | €12,481 | -€4,815 | -27.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €11,090 | €6,275 | -€4,815 | -43.4% |
| Distributable reserves | 133 | €11,090 | €6,275 | -€4,815 | -43.4% |
| Amounts payable | 17/49 | €2,908 | €4,858 | +€1,951 | +67.1% |
| Amounts payable after more than one year | 17 | €243 | €243 | = | 0.0% |
| Other amounts payable | 178/9 | €243 | €243 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,665 | €4,615 | +€1,951 | +73.2% |
| Trade debts | 44 | €1,760 | €3,803 | +€2,043 | +116% |
| Suppliers | 440/4 | €1,760 | €3,803 | +€2,043 | +116% |
| Taxes, remuneration and social security | 45 | €905 | €813 | -€92 | -10.2% |
| Taxes | 450/3 | €905 | €813 | -€92 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €489 | -€623 | -56.0% |
| Other operating charges | 640/8 | €1,078 | €5,049 | +€3,971 | +368% |
| Gross operating margin | 9900 | €10,860 | €2,363 | -€8,497 | -78.2% |
| Operating profit (loss) | 9901 | €8,670 | -€3,176 | -€11,845 | |
| Financial income | 75/76B | €23 | €51 | +€27 | +117% |
| Recurring financial income | 75 | €23 | €51 | +€27 | +117% |
| Financial charges | 65/66B | €1,252 | €1,558 | +€306 | +24.5% |
| Recurring financial charges | 65 | €1,252 | €1,558 | +€306 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €7,441 | -€4,683 | -€12,124 | |
| Income taxes | 67/77 | €1,194 | €132 | -€1,062 | -88.9% |
| Profit (loss) for the period | 9904 | €6,247 | -€4,815 | -€11,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,247 | -€4,815 | -€11,062 |
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 28 October 2026 via checked.be.