FBITS: 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.
FBITS
Largest movements
- Tangible fixed assets +€51,788
up €51,788 (+302.6%), from €17,114 to €68,902
of which Leasing and similar rights: +€54,164
- Receivables within one year +€37,575
up €37,575 (+35.4%), from €106,084 to €143,658
of which Other amounts receivable: +€39,120
- Debts after one year +€44,039
up €44,039 (+1348.7%), from €3,265 to €47,305
- Reserves +€25,066
up €25,066 (+34.9%), from €71,723 to €96,789
of which Distributable reserves: +€25,066
- Tax, wage and social debts +€11,004
up €11,004 (+39.0%), from €28,234 to €39,237
of which Taxes: +€7,337
- Current portion of long-term debt +€10,623
up €10,623 (+2202.6%), from €482 to €11,105
- Gross operating margin +€4,296
up €4,296 (+11.0%), from €39,156 to €43,452
- Depreciation +€3,722
up €3,722 (+89.6%), from €4,152 to €7,874
- Financial income +€2,070
up €2,070 (+49.0%), from €4,225 to €6,296
- Financial charges +€1,384
up €1,384 (+180.7%), from €766 to €2,151
- Taxes -€736
down €736 (-5.7%), from €12,946 to €12,210
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.
Cash bridge derived
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 | €199,542 | €291,172 | +€91,630 | +45.9% |
| Fixed assets | 21/28 | €17,722 | €69,510 | +€51,788 | +292.2% |
| Tangible fixed assets | 22/27 | €17,114 | €68,902 | +€51,788 | +302.6% |
| Plant, machinery and equipment | 23 | €4,520 | €3,549 | -€970 | -21.5% |
| Furniture and vehicles | 24 | €2,710 | €1,905 | -€805 | -29.7% |
| Leasing and similar rights | 25 | - | €54,164 | +€54,164 | |
| Other tangible fixed assets | 26 | €9,885 | €9,284 | -€601 | -6.1% |
| Financial fixed assets | 28 | €608 | €608 | = | 0.0% |
| Current assets | 29/58 | €181,820 | €221,662 | +€39,842 | +21.9% |
| Amounts receivable after more than one year | 29 | €74,417 | €74,417 | = | 0.0% |
| Other amounts receivable | 291 | €74,417 | €74,417 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106,084 | €143,658 | +€37,575 | +35.4% |
| Trade receivables | 40 | €40,477 | €38,932 | -€1,545 | -3.8% |
| Other amounts receivable | 41 | €65,607 | €104,726 | +€39,120 | +59.6% |
| Cash at bank and in hand | 54/58 | €194 | €194 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,126 | €3,393 | +€2,268 | +201.4% |
| Total equity and liabilities | 10/49 | €199,542 | €291,172 | +€91,630 | +45.9% |
| Equity | 10/15 | €162,410 | €187,476 | +€25,066 | +15.4% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €71,723 | €96,789 | +€25,066 | +34.9% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Distributable reserves | 133 | €69,616 | €94,682 | +€25,066 | +36.0% |
| Profit (loss) carried forward | 14 | €69,616 | €69,616 | = | 0.0% |
| Amounts payable | 17/49 | €37,132 | €103,696 | +€66,564 | +179.3% |
| Amounts payable after more than one year | 17 | €3,265 | €47,305 | +€44,039 | +1348.7% |
| Financial debts | 170/4 | €3,265 | €47,305 | +€44,039 | +1348.7% |
| Amounts payable within one year | 42/48 | €33,866 | €56,391 | +€22,525 | +66.5% |
| Current portion of amounts payable after more than one year | 42 | €482 | €11,105 | +€10,623 | +2202.6% |
| Financial debts | 43 | €1,787 | €953 | -€835 | -46.7% |
| Credit institutions | 430/8 | €1,787 | €953 | -€835 | -46.7% |
| Trade debts | 44 | €3,363 | €5,096 | +€1,733 | +51.5% |
| Suppliers | 440/4 | €3,363 | €5,096 | +€1,733 | +51.5% |
| Taxes, remuneration and social security | 45 | €28,234 | €39,237 | +€11,004 | +39.0% |
| Taxes | 450/3 | €28,234 | €35,571 | +€7,337 | +26.0% |
| Remuneration and social security | 454/9 | - | €3,667 | +€3,667 | |
| Non-recurring operating income | 76A | €115 | - | -€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,152 | €7,874 | +€3,722 | +89.6% |
| Other operating charges | 640/8 | €1,954 | €1,585 | -€369 | -18.9% |
| Non-recurring operating charges | 66A | - | €862 | +€862 | |
| Gross operating margin | 9900 | €39,156 | €43,452 | +€4,296 | +11.0% |
| Operating profit (loss) | 9901 | €33,049 | €33,131 | +€82 | +0.2% |
| Financial income | 75/76B | €4,225 | €6,296 | +€2,070 | +49.0% |
| Recurring financial income | 75 | €4,225 | €6,296 | +€2,070 | +49.0% |
| Financial charges | 65/66B | €766 | €2,151 | +€1,384 | +180.7% |
| Recurring financial charges | 65 | €766 | €2,151 | +€1,384 | +180.7% |
| Profit (loss) for the period before taxes | 9903 | €36,509 | €37,276 | +€767 | +2.1% |
| Income taxes | 67/77 | €12,946 | €12,210 | -€736 | -5.7% |
| Profit (loss) for the period | 9904 | €23,563 | €25,066 | +€1,503 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,563 | €25,066 | +€1,503 | +6.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.