FUJIA: 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.
FUJIA
Largest movements
- Tangible fixed assets -€24,737
down €24,737 (-4.3%), from €579,987 to €555,249
of which Land and buildings: -€20,592
- Cash -€12,942
down €12,942 (-42.8%), from €30,217 to €17,275
mainly Debts after one year (-€41,434) and Other debts (-€11,306)
- Stocks and contracts +€7,195
up €7,195 (+175.4%), from €4,101 to €11,295
- Debts after one year -€41,434
down €41,434 (-20.7%), from €200,434 to €159,001
- Profit (loss) carried forward +€17,886
up €17,886 (+96.0%), from -€18,632 to -€747
- Other debts -€11,306
no longer reported in 2025 (was €11,306)
- Staff costs -€15,360
no longer reported in 2025 (was €15,360)
- Gross operating margin -€8,606
down €8,606 (-12.1%), from €70,981 to €62,375
- Financial charges -€3,127
down €3,127 (-40.2%), from €7,776 to €4,649
- Taxes +€2,478
up €2,478 (+68.2%), from €3,635 to €6,113
- Depreciation -€2,378
down €2,378 (-8.8%), from €27,115 to €24,737
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 | €616,062 | €585,577 | -€30,485 | -4.9% |
| Fixed assets | 21/28 | €581,744 | €557,006 | -€24,737 | -4.3% |
| Tangible fixed assets | 22/27 | €579,987 | €555,249 | -€24,737 | -4.3% |
| Land and buildings | 22 | €575,388 | €554,796 | -€20,592 | -3.6% |
| Furniture and vehicles | 24 | €3,750 | - | -€3,750 | |
| Other tangible fixed assets | 26 | €848 | €453 | -€395 | -46.6% |
| Financial fixed assets | 28 | €1,757 | €1,757 | = | 0.0% |
| Current assets | 29/58 | €34,318 | €28,570 | -€5,747 | -16.7% |
| Stocks and contracts in progress | 3 | €4,101 | €11,295 | +€7,195 | +175.4% |
| Stocks | 30/36 | €4,101 | €11,295 | +€7,195 | +175.4% |
| Cash at bank and in hand | 54/58 | €30,217 | €17,275 | -€12,942 | -42.8% |
| Total equity and liabilities | 10/49 | €616,062 | €585,577 | -€30,485 | -4.9% |
| Equity | 10/15 | €311,068 | €328,953 | +€17,886 | +5.7% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Revaluation surpluses | 12 | €302,336 | €302,336 | = | 0.0% |
| Reserves | 13 | €5,364 | €5,364 | = | 0.0% |
| Distributable reserves | 133 | €5,364 | €5,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,632 | -€747 | +€17,886 | +96.0% |
| Amounts payable | 17/49 | €304,994 | €256,624 | -€48,370 | -15.9% |
| Amounts payable after more than one year | 17 | €200,434 | €159,001 | -€41,434 | -20.7% |
| Financial debts | 170/4 | €200,434 | €159,001 | -€41,434 | -20.7% |
| Amounts payable within one year | 42/48 | €104,560 | €97,623 | -€6,937 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €50,307 | €48,679 | -€1,629 | -3.2% |
| Trade debts | 44 | €18,783 | €19,420 | +€636 | +3.4% |
| Suppliers | 440/4 | €18,783 | €19,420 | +€636 | +3.4% |
| Taxes, remuneration and social security | 45 | €24,163 | €29,525 | +€5,361 | +22.2% |
| Taxes | 450/3 | €7,796 | €12,484 | +€4,687 | +60.1% |
| Remuneration and social security | 454/9 | €16,367 | €17,041 | +€674 | +4.1% |
| Other amounts payable | 47/48 | €11,306 | - | -€11,306 | |
| Remuneration, social security and pensions | 62 | €15,360 | - | -€15,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,115 | €24,737 | -€2,378 | -8.8% |
| Other operating charges | 640/8 | €9,093 | €8,991 | -€102 | -1.1% |
| Gross operating margin | 9900 | €70,981 | €62,375 | -€8,606 | -12.1% |
| Operating profit (loss) | 9901 | €19,413 | €28,647 | +€9,233 | +47.6% |
| Financial income | 75/76B | €2 | €1 | -€1 | -68.9% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -68.9% |
| Financial charges | 65/66B | €7,776 | €4,649 | -€3,127 | -40.2% |
| Recurring financial charges | 65 | €7,776 | €4,649 | -€3,127 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €11,639 | €23,999 | +€12,359 | +106.2% |
| Income taxes | 67/77 | €3,635 | €6,113 | +€2,478 | +68.2% |
| Profit (loss) for the period | 9904 | €8,004 | €17,886 | +€9,882 | +123.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,004 | €17,886 | +€9,882 | +123.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.