AB FIT: 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.
AB FIT
Largest movements
- Cash +€30,375
up €30,375 (+193%), from €15,753 to €46,128
mainly Net result for the year (+€41,840) and Trade debts (+€16,354)
- Receivables within one year +€23,913
up €23,913 (+1,024%), from €2,335 to €26,248
of which Trade receivables: +€18,712
- Tangible fixed assets +€11,362
up €11,362 (+198%), from €5,738 to €17,100
of which Plant, machinery and equipment: +€8,150
- Intangible fixed assets +€1,078
up €1,078 (+122%), from €881 to €1,959
- Reserves +€41,840
up €41,840 (+273%), from €15,330 to €57,170
- Trade debts +€16,354
up €16,354 (+507%), from €3,225 to €19,579
- Tax, wage and social debts +€7,174
up €7,174 (+181%), from €3,959 to €11,133
- Other debts +€1,927
up €1,927 (+822%), from €235 to €2,162
- Gross operating margin +€36,342
up €36,342 (+182%), from €19,969 to €56,311
- Taxes +€6,719
up €6,719 (+176%), from €3,812 to €10,531
- Depreciation +€2,814
up €2,814 (+1,041%), from €270 to €3,084
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 | €25,249 | €92,544 | +€67,295 | +267% |
| Fixed assets | 21/28 | €6,619 | €19,059 | +€12,440 | +188% |
| Intangible fixed assets | 21 | €881 | €1,959 | +€1,078 | +122% |
| Tangible fixed assets | 22/27 | €5,738 | €17,100 | +€11,362 | +198% |
| Land and buildings | 22 | - | €3,466 | +€3,466 | |
| Plant, machinery and equipment | 23 | €5,033 | €13,182 | +€8,150 | +162% |
| Furniture and vehicles | 24 | €706 | €452 | -€254 | -36.0% |
| Current assets | 29/58 | €18,630 | €73,484 | +€54,855 | +294% |
| Stocks and contracts in progress | 3 | €513 | €945 | +€432 | +84.2% |
| Stocks | 30/36 | €513 | €945 | +€432 | +84.2% |
| Amounts receivable within one year | 40/41 | €2,335 | €26,248 | +€23,913 | +1,024% |
| Trade receivables | 40 | €671 | €19,383 | +€18,712 | +2,787% |
| Other amounts receivable | 41 | €1,664 | €6,865 | +€5,201 | +313% |
| Cash at bank and in hand | 54/58 | €15,753 | €46,128 | +€30,375 | +193% |
| Deferred charges and accrued income | 490/1 | €28 | €163 | +€135 | +490% |
| Total equity and liabilities | 10/49 | €25,249 | €92,544 | +€67,295 | +267% |
| Equity | 10/15 | €17,830 | €59,670 | +€41,840 | +235% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,330 | €57,170 | +€41,840 | +273% |
| Distributable reserves | 133 | €15,330 | €57,170 | +€41,840 | +273% |
| Amounts payable | 17/49 | €7,419 | €32,874 | +€25,455 | +343% |
| Amounts payable within one year | 42/48 | €7,419 | €32,874 | +€25,455 | +343% |
| Trade debts | 44 | €3,225 | €19,579 | +€16,354 | +507% |
| Suppliers | 440/4 | €3,225 | €19,579 | +€16,354 | +507% |
| Taxes, remuneration and social security | 45 | €3,959 | €11,133 | +€7,174 | +181% |
| Taxes | 450/3 | €3,959 | €11,133 | +€7,174 | +181% |
| Other amounts payable | 47/48 | €235 | €2,162 | +€1,927 | +822% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €3,084 | +€2,814 | +1,041% |
| Other operating charges | 640/8 | €126 | €191 | +€65 | +51.9% |
| Gross operating margin | 9900 | €19,969 | €56,311 | +€36,342 | +182% |
| Operating profit (loss) | 9901 | €19,573 | €53,036 | +€33,463 | +171% |
| Financial income | 75/76B | €9 | €0 | -€9 | -98.5% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -98.5% |
| Financial charges | 65/66B | €440 | €665 | +€225 | +51.1% |
| Recurring financial charges | 65 | €440 | €665 | +€225 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €19,142 | €52,371 | +€33,229 | +174% |
| Income taxes | 67/77 | €3,812 | €10,531 | +€6,719 | +176% |
| Profit (loss) for the period | 9904 | €15,330 | €41,840 | +€26,510 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €15,330 | €41,840 | +€26,510 | +173% |
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 22 October 2026 via checked.be.