B-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.
B-FIT
Largest movements
- Cash +€243,601
up €243,601 (+245%), from €99,234 to €342,835
mainly Other debts (+€389,910) and Net result for the year (+€250,474)
- Tangible fixed assets +€110,576
up €110,576 (+26.2%), from €422,694 to €533,270
of which Land and buildings: +€143,528
- Receivables within one year +€68,528
up €68,528 (+254%), from €27,014 to €95,542
of which Trade receivables: +€69,275
- Other debts +€389,910
up €389,910 (+1,035%), from €37,670 to €427,579
- Profit (loss) carried forward -€168,897
down €168,897 (-100%), from €168,897 to €0
- Tax, wage and social debts +€101,665
up €101,665 (+150%), from €67,778 to €169,443
- Trade debts +€61,729
up €61,729 (+157%), from €39,305 to €101,035
- Provisions +€45,490
new in 2025: €45,490
- Gross operating margin +€294,011
up €294,011 (+124%), from €236,939 to €530,950
- Taxes +€62,519
up €62,519 (+113%), from €55,539 to €118,058
- Provisions +€45,490
new in 2025: €45,490
- Depreciation +€24,362
up €24,362 (+127%), from €19,175 to €43,538
- Write-downs +€22,088
new in 2025: €22,088
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 | €548,942 | €971,648 | +€422,706 | +77.0% |
| Fixed assets | 21/28 | €422,694 | €533,270 | +€110,576 | +26.2% |
| Tangible fixed assets | 22/27 | €422,694 | €533,270 | +€110,576 | +26.2% |
| Land and buildings | 22 | €227,513 | €371,041 | +€143,528 | +63.1% |
| Furniture and vehicles | 24 | €149,208 | €117,683 | -€31,525 | -21.1% |
| Other tangible fixed assets | 26 | €45,973 | €44,547 | -€1,426 | -3.1% |
| Current assets | 29/58 | €126,248 | €438,377 | +€312,129 | +247% |
| Amounts receivable within one year | 40/41 | €27,014 | €95,542 | +€68,528 | +254% |
| Trade receivables | 40 | €26,267 | €95,542 | +€69,275 | +264% |
| Other amounts receivable | 41 | €747 | - | -€747 | |
| Cash at bank and in hand | 54/58 | €99,234 | €342,835 | +€243,601 | +245% |
| Total equity and liabilities | 10/49 | €548,942 | €971,648 | +€422,706 | +77.0% |
| Equity | 10/15 | €299,357 | €130,460 | -€168,897 | -56.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,860 | €111,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,897 | €0 | -€168,897 | -100% |
| Provisions and deferred taxes | 16 | - | €45,490 | +€45,490 | |
| Provisions for liabilities and charges | 160/5 | - | €45,490 | +€45,490 | |
| Other liabilities and charges | 164/5 | - | €45,490 | +€45,490 | |
| Amounts payable | 17/49 | €249,584 | €795,698 | +€546,114 | +219% |
| Amounts payable after more than one year | 17 | €99,741 | €64,590 | -€35,151 | -35.2% |
| Financial debts | 170/4 | €99,741 | €64,590 | -€35,151 | -35.2% |
| Amounts payable within one year | 42/48 | €149,843 | €728,213 | +€578,370 | +386% |
| Current portion of amounts payable after more than one year | 42 | €5,089 | €20,475 | +€15,386 | +302% |
| Financial debts | 43 | - | €9,680 | +€9,680 | |
| Credit institutions | 430/8 | - | €9,680 | +€9,680 | |
| Trade debts | 44 | €39,305 | €101,035 | +€61,729 | +157% |
| Suppliers | 440/4 | €39,305 | €101,035 | +€61,729 | +157% |
| Taxes, remuneration and social security | 45 | €67,778 | €169,443 | +€101,665 | +150% |
| Taxes | 450/3 | €67,778 | €169,443 | +€101,665 | +150% |
| Other amounts payable | 47/48 | €37,670 | €427,579 | +€389,910 | +1,035% |
| Accrued charges and deferred income | 492/3 | - | €2,895 | +€2,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,175 | €43,538 | +€24,362 | +127% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,088 | +€22,088 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €45,490 | +€45,490 | |
| Other operating charges | 640/8 | €3,009 | €9,490 | +€6,481 | +215% |
| Gross operating margin | 9900 | €236,939 | €530,950 | +€294,011 | +124% |
| Operating profit (loss) | 9901 | €214,754 | €410,344 | +€195,590 | +91.1% |
| Financial income | 75/76B | €23 | €0 | -€23 | -99.6% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -99.6% |
| Financial charges | 65/66B | €54,317 | €41,812 | -€12,505 | -23.0% |
| Recurring financial charges | 65 | €54,317 | €41,812 | -€12,505 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €160,460 | €368,533 | +€208,072 | +130% |
| Income taxes | 67/77 | €55,539 | €118,058 | +€62,519 | +113% |
| Profit (loss) for the period | 9904 | €104,921 | €250,474 | +€145,553 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €104,921 | €250,474 | +€145,553 | +139% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.