CodyFit: 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.
CodyFit
Largest movements
- Receivables within one year -€27,692
down €27,692 (-48.1%), from €57,628 to €29,936
of which Other amounts receivable: -€57,530
- Cash -€20,541
down €20,541 (-36.4%), from €56,467 to €35,927
mainly Contributions, distributions and other (-€187,000) and Investment in fixed assets (net) (-€12,829)
- Tangible fixed assets +€7,031
up €7,031 (+38.4%), from €18,295 to €25,326
of which Plant, machinery and equipment: +€4,528
- Reserves -€95,645
down €95,645 (-77.3%), from €123,785 to €28,140
- Other debts +€40,554
up €40,554 (+49,924%), from €81 to €40,635
- Tax, wage and social debts +€15,458
up €15,458 (+4,666%), from €331 to €15,790
- Gross operating margin +€66,592
up €66,592 (+113%), from €58,924 to €125,516
- Taxes +€13,145
up €13,145 (+115%), from €11,445 to €24,591
- Depreciation +€1,281
up €1,281 (+28.4%), from €4,517 to €5,798
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 | €133,140 | €92,459 | -€40,681 | -30.6% |
| Fixed assets | 21/28 | €18,295 | €25,326 | +€7,031 | +38.4% |
| Tangible fixed assets | 22/27 | €18,295 | €25,326 | +€7,031 | +38.4% |
| Plant, machinery and equipment | 23 | €10,175 | €14,703 | +€4,528 | +44.5% |
| Furniture and vehicles | 24 | €424 | €2,837 | +€2,412 | +569% |
| Other tangible fixed assets | 26 | €7,696 | €7,787 | +€91 | +1.2% |
| Current assets | 29/58 | €114,845 | €67,133 | -€47,712 | -41.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €57,628 | €29,936 | -€27,692 | -48.1% |
| Trade receivables | 40 | €0 | €29,839 | +€29,839 | |
| Other amounts receivable | 41 | €57,628 | €98 | -€57,530 | -99.8% |
| Cash at bank and in hand | 54/58 | €56,467 | €35,927 | -€20,541 | -36.4% |
| Deferred charges and accrued income | 490/1 | €749 | €1,270 | +€521 | +69.5% |
| Total equity and liabilities | 10/49 | €133,140 | €92,459 | -€40,681 | -30.6% |
| Equity | 10/15 | €128,885 | €33,240 | -€95,645 | -74.2% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Reserves | 13 | €123,785 | €28,140 | -€95,645 | -77.3% |
| Distributable reserves | 133 | €123,785 | €28,140 | -€95,645 | -77.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,255 | €59,219 | +€54,964 | +1,292% |
| Amounts payable within one year | 42/48 | €4,255 | €59,219 | +€54,964 | +1,292% |
| Financial debts | 43 | €185 | €182 | -€3 | -1.7% |
| Credit institutions | 430/8 | €185 | €182 | -€3 | -1.7% |
| Trade debts | 44 | €3,657 | €2,613 | -€1,044 | -28.6% |
| Suppliers | 440/4 | €3,657 | €2,613 | -€1,044 | -28.6% |
| Taxes, remuneration and social security | 45 | €331 | €15,790 | +€15,458 | +4,666% |
| Taxes | 450/3 | €331 | €15,790 | +€15,458 | +4,666% |
| Other amounts payable | 47/48 | €81 | €40,635 | +€40,554 | +49,924% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,517 | €5,798 | +€1,281 | +28.4% |
| Other operating charges | 640/8 | €255 | €373 | +€118 | +46.3% |
| Gross operating margin | 9900 | €58,924 | €125,516 | +€66,592 | +113% |
| Operating profit (loss) | 9901 | €54,152 | €119,345 | +€65,193 | +120% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,211 | €3,399 | +€1,188 | +53.7% |
| Recurring financial charges | 65 | €2,211 | €3,399 | +€1,188 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €51,941 | €115,946 | +€64,005 | +123% |
| Income taxes | 67/77 | €11,445 | €24,591 | +€13,145 | +115% |
| Profit (loss) for the period | 9904 | €40,495 | €91,355 | +€50,860 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €40,495 | €91,355 | +€50,860 | +126% |
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 21 October 2026 via checked.be.