FUJI YAKI: what changed
FUJI YAKI
Largest movements
- Cash +€69,739
up €69,739 (+171%), from €40,807 to €110,547
mainly Receivables within one year (+€57,663) and Tax, wage and social debts (+€15,539)
- Receivables within one year -€57,663
down €57,663 (-92.3%), from €62,463 to €4,800
of which Other amounts receivable: -€60,166
- Trade debts -€25,911
down €25,911 (-43.7%), from €59,245 to €33,334
- Tax, wage and social debts +€15,539
up €15,539 (+81.6%), from €19,042 to €34,582
of which Taxes: +€9,714
- Other debts +€14,909
up €14,909 (+144%), from €10,380 to €25,289
- Profit (loss) carried forward +€6,925
up €6,925 (+13.9%), from €49,842 to €56,767
- Gross operating margin -€47,129
down €47,129 (-27.9%), from €168,959 to €121,830
- Taxes -€13,378
down €13,378 (-78.8%), from €16,986 to €3,608
- Staff costs +€7,194
up €7,194 (+7.7%), from €93,405 to €100,598
- Other operating charges +€2,544
up €2,544 (+92.5%), from €2,751 to €5,295
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,510 | €160,407 | +€11,897 | +8.0% |
| Fixed assets | 21/28 | €3,260 | €4,018 | +€759 | +23.3% |
| Intangible fixed assets | 21 | €709 | €389 | -€320 | -45.1% |
| Tangible fixed assets | 22/27 | €1,789 | €2,868 | +€1,079 | +60.3% |
| Plant, machinery and equipment | 23 | €305 | €890 | +€585 | +192% |
| Furniture and vehicles | 24 | €1,484 | €1,978 | +€493 | +33.2% |
| Financial fixed assets | 28 | €761 | €761 | = | 0.0% |
| Current assets | 29/58 | €145,250 | €156,389 | +€11,139 | +7.7% |
| Stocks and contracts in progress | 3 | €38,000 | €37,000 | -€1,000 | -2.6% |
| Stocks | 30/36 | €38,000 | €37,000 | -€1,000 | -2.6% |
| Amounts receivable within one year | 40/41 | €62,463 | €4,800 | -€57,663 | -92.3% |
| Trade receivables | 40 | €250 | €2,752 | +€2,502 | +1,001% |
| Other amounts receivable | 41 | €62,213 | €2,047 | -€60,166 | -96.7% |
| Cash at bank and in hand | 54/58 | €40,807 | €110,547 | +€69,739 | +171% |
| Deferred charges and accrued income | 490/1 | €3,980 | €4,043 | +€63 | +1.6% |
| Total equity and liabilities | 10/49 | €148,510 | €160,407 | +€11,897 | +8.0% |
| Equity | 10/15 | €59,842 | €66,767 | +€6,925 | +11.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,842 | €56,767 | +€6,925 | +13.9% |
| Amounts payable | 17/49 | €88,668 | €93,640 | +€4,972 | +5.6% |
| Amounts payable within one year | 42/48 | €88,668 | €93,205 | +€4,537 | +5.1% |
| Trade debts | 44 | €59,245 | €33,334 | -€25,911 | -43.7% |
| Suppliers | 440/4 | €59,245 | €33,334 | -€25,911 | -43.7% |
| Taxes, remuneration and social security | 45 | €19,042 | €34,582 | +€15,539 | +81.6% |
| Taxes | 450/3 | €17,065 | €26,779 | +€9,714 | +56.9% |
| Remuneration and social security | 454/9 | €1,977 | €7,803 | +€5,826 | +295% |
| Other amounts payable | 47/48 | €10,380 | €25,289 | +€14,909 | +144% |
| Accrued charges and deferred income | 492/3 | - | €435 | +€435 | |
| Remuneration, social security and pensions | 62 | €93,405 | €100,598 | +€7,194 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €1,064 | +€510 | +92.1% |
| Other operating charges | 640/8 | €2,751 | €5,295 | +€2,544 | +92.5% |
| Gross operating margin | 9900 | €168,959 | €121,830 | -€47,129 | -27.9% |
| Operating profit (loss) | 9901 | €72,250 | €14,873 | -€57,377 | -79.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,422 | €4,340 | -€1,082 | -20.0% |
| Recurring financial charges | 65 | €5,422 | €4,340 | -€1,082 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €66,828 | €10,533 | -€56,295 | -84.2% |
| Income taxes | 67/77 | €16,986 | €3,608 | -€13,378 | -78.8% |
| Profit (loss) for the period | 9904 | €49,842 | €6,925 | -€42,917 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,842 | €6,925 | -€42,917 | -86.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.