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F-it Services: 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.

What changed

F-it Services

BE 0792.311.638
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€55,882
2024 · €127,764-€71,882
Equity
€186,646
2024 · €130,764+€55,882
Cash
€135,425
2024 · €107,804+€27,621
Balance sheet total
€199,426
2024 · €140,440+€58,986

Largest movements

2024 to 2025
Assets
  • Cash +€27,621

    up €27,621 (+25.6%), from €107,804 to €135,425

    mainly Net result for the year (+€55,882) and Tax, wage and social debts (+€2,140)

  • Receivables within one year +€23,929

    up €23,929 (+77.3%), from €30,962 to €54,891

    of which Trade receivables: +€15,856

  • Tangible fixed assets +€7,681

    new in 2025: €7,681

Equity and liabilities
  • Reserves +€55,882

    up €55,882 (+43.7%), from €127,764 to €183,646

  • Tax, wage and social debts +€2,140

    up €2,140 (+46.3%), from €4,623 to €6,764

  • Other debts +€2,019

    up €2,019 (+115.2%), from €1,753 to €3,772

Income statement
  • Gross operating margin -€100,825

    down €100,825 (-56.8%), from €177,522 to €76,697

  • Taxes -€20,106

    down €20,106 (-54.2%), from €37,084 to €16,978

  • Staff costs -€9,131

    down €9,131 (-97.6%), from €9,358 to €228

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €127,764
Gross operating margin -€100,825
Staff costs +€9,131
Depreciation -€178
Other operating charges +€340
Financial income +€170
Financial charges -€625
Taxes +€20,106
Result 2025 €55,882

Cash bridge derived

cash 2024 to 2025

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.

From operations +€36,569
Investment -€8,948
Financing €0
Cash 2024 €107,804
Net result for the year +€55,882
Depreciation +€1,267
Receivables within one year -€23,929
Deferred charges and accrued income +€245
Trade debts +€156
Tax, wage and social debts +€2,140
Other debts +€2,019
Accrued charges and deferred income -€1,211
Investment in fixed assets (net) -€8,948
Cash 2025 €135,425
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €140,440 €199,426 +€58,986 +42.0%
Fixed assets 21/28 €450 €8,131 +€7,681 +1706.9%
Tangible fixed assets 22/27 - €7,681 +€7,681
Furniture and vehicles 24 - €7,681 +€7,681
Financial fixed assets 28 €450 €450 = 0.0%
Current assets 29/58 €139,990 €191,294 +€51,305 +36.6%
Amounts receivable within one year 40/41 €30,962 €54,891 +€23,929 +77.3%
Trade receivables 40 €30,962 €46,818 +€15,856 +51.2%
Other amounts receivable 41 - €8,073 +€8,073
Cash at bank and in hand 54/58 €107,804 €135,425 +€27,621 +25.6%
Deferred charges and accrued income 490/1 €1,223 €978 -€245 -20.0%
Total equity and liabilities 10/49 €140,440 €199,426 +€58,986 +42.0%
Equity 10/15 €130,764 €186,646 +€55,882 +42.7%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €127,764 €183,646 +€55,882 +43.7%
Distributable reserves 133 €127,764 €183,646 +€55,882 +43.7%
Amounts payable 17/49 €9,675 €12,780 +€3,104 +32.1%
Amounts payable within one year 42/48 €8,464 €12,780 +€4,315 +51.0%
Trade debts 44 €2,088 €2,244 +€156 +7.5%
Suppliers 440/4 €2,088 €2,244 +€156 +7.5%
Taxes, remuneration and social security 45 €4,623 €6,764 +€2,140 +46.3%
Taxes 450/3 €4,623 €6,764 +€2,140 +46.3%
Other amounts payable 47/48 €1,753 €3,772 +€2,019 +115.2%
Accrued charges and deferred income 492/3 €1,211 - -€1,211
Remuneration, social security and pensions 62 €9,358 €228 -€9,131 -97.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,089 €1,267 +€178 +16.4%
Other operating charges 640/8 €1,122 €783 -€340 -30.3%
Gross operating margin 9900 €177,522 €76,697 -€100,825 -56.8%
Operating profit (loss) 9901 €165,953 €74,419 -€91,533 -55.2%
Financial income 75/76B - €170 +€170
Recurring financial income 75 - €170 +€170
Financial charges 65/66B €1,105 €1,730 +€625 +56.6%
Recurring financial charges 65 €1,105 €1,730 +€625 +56.6%
Profit (loss) for the period before taxes 9903 €164,848 €72,860 -€91,988 -55.8%
Income taxes 67/77 €37,084 €16,978 -€20,106 -54.2%
Profit (loss) for the period 9904 €127,764 €55,882 -€71,882 -56.3%
Profit (loss) for the period to be appropriated 9905 €127,764 €55,882 -€71,882 -56.3%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.