AL FITRAH: 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.
AL FITRAH
Largest movements
- Cash +€33,604
up €33,604 (+53.6%), from €62,670 to €96,273
mainly Net result for the year (+€37,706) and Receivables within one year (+€6,357)
- Deferred charges and accrued income +€7,337
up €7,337 (+615%), from €1,193 to €8,530
- Receivables within one year -€6,357
no longer reported in 2025 (was €6,357)
- Tangible fixed assets -€2,645
down €2,645 (-51.7%), from €5,117 to €2,472
- Reserves +€36,040
up €36,040 (+65.3%), from €55,221 to €91,261
- Tax, wage and social debts -€9,320
down €9,320 (-63.8%), from €14,608 to €5,288
of which Taxes: -€8,430
- Other debts +€5,456
up €5,456 (+200%), from €2,734 to €8,189
- Gross operating margin +€4,135
up €4,135 (+8.4%), from €49,026 to €53,161
- Taxes +€1,070
up €1,070 (+10.1%), from €10,620 to €11,690
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 | €75,336 | €107,275 | +€31,939 | +42.4% |
| Fixed assets | 21/28 | €5,117 | €2,472 | -€2,645 | -51.7% |
| Tangible fixed assets | 22/27 | €5,117 | €2,472 | -€2,645 | -51.7% |
| Furniture and vehicles | 24 | €5,117 | €2,472 | -€2,645 | -51.7% |
| Current assets | 29/58 | €70,219 | €104,804 | +€34,584 | +49.3% |
| Amounts receivable within one year | 40/41 | €6,357 | - | -€6,357 | |
| Trade receivables | 40 | €6,357 | - | -€6,357 | |
| Cash at bank and in hand | 54/58 | €62,670 | €96,273 | +€33,604 | +53.6% |
| Deferred charges and accrued income | 490/1 | €1,193 | €8,530 | +€7,337 | +615% |
| Total equity and liabilities | 10/49 | €75,336 | €107,275 | +€31,939 | +42.4% |
| Equity | 10/15 | €57,721 | €93,761 | +€36,040 | +62.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,221 | €91,261 | +€36,040 | +65.3% |
| Distributable reserves | 133 | €55,221 | €91,261 | +€36,040 | +65.3% |
| Amounts payable | 17/49 | €17,615 | €13,514 | -€4,101 | -23.3% |
| Amounts payable within one year | 42/48 | €17,591 | €13,514 | -€4,077 | -23.2% |
| Trade debts | 44 | €249 | €37 | -€212 | -85.1% |
| Suppliers | 440/4 | €249 | €37 | -€212 | -85.1% |
| Taxes, remuneration and social security | 45 | €14,608 | €5,288 | -€9,320 | -63.8% |
| Taxes | 450/3 | €13,468 | €5,038 | -€8,430 | -62.6% |
| Remuneration and social security | 454/9 | €1,140 | €250 | -€890 | -78.1% |
| Other amounts payable | 47/48 | €2,734 | €8,189 | +€5,456 | +200% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,645 | €2,645 | = | 0.0% |
| Other operating charges | 640/8 | €1,179 | €1,045 | -€134 | -11.4% |
| Gross operating margin | 9900 | €49,026 | €53,161 | +€4,135 | +8.4% |
| Operating profit (loss) | 9901 | €45,202 | €49,471 | +€4,269 | +9.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.2% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €45,128 | €49,396 | +€4,268 | +9.5% |
| Income taxes | 67/77 | €10,620 | €11,690 | +€1,070 | +10.1% |
| Profit (loss) for the period | 9904 | €34,508 | €37,706 | +€3,199 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,508 | €37,706 | +€3,199 | +9.3% |
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 25 October 2026 via checked.be.