FIT 4 IT: 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.
FIT 4 IT
Largest movements
- Cash -€27,213
down €27,213 (-18.0%), from €151,452 to €124,239
mainly Contributions, distributions and other (-€119,000) and Other debts (-€25,889)
- Intangible fixed assets -€21,384
no longer reported in 2025 (was €21,384)
- Receivables within one year +€5,302
up €5,302 (+21.3%), from €24,950 to €30,253
of which Other amounts receivable: +€3,499
- Deferred charges and accrued income +€2,324
up €2,324 (+857%), from €271 to €2,595
- Tangible fixed assets +€2,215
up €2,215 (+58.1%), from €3,812 to €6,026
of which Furniture and vehicles: +€1,692
- Other debts -€25,889
down €25,889 (-19.7%), from €131,332 to €105,443
- Profit (loss) carried forward -€7,638
down €7,638 (-97.0%), from €7,876 to €238
- Tax, wage and social debts -€4,462
down €4,462 (-10.8%), from €41,355 to €36,893
of which Taxes: -€4,462
- Gross operating margin -€8,821
down €8,821 (-5.0%), from €177,769 to €168,947
- Depreciation -€7,742
down €7,742 (-23.9%), from €32,425 to €24,683
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 | €201,869 | €163,113 | -€38,755 | -19.2% |
| Fixed assets | 21/28 | €25,195 | €6,026 | -€19,169 | -76.1% |
| Intangible fixed assets | 21 | €21,384 | - | -€21,384 | |
| Tangible fixed assets | 22/27 | €3,812 | €6,026 | +€2,215 | +58.1% |
| Plant, machinery and equipment | 23 | €1,981 | €3,480 | +€1,498 | +75.6% |
| Furniture and vehicles | 24 | €826 | €2,517 | +€1,692 | +205% |
| Other tangible fixed assets | 26 | €1,005 | €29 | -€975 | -97.1% |
| Current assets | 29/58 | €176,673 | €157,087 | -€19,586 | -11.1% |
| Amounts receivable within one year | 40/41 | €24,950 | €30,253 | +€5,302 | +21.3% |
| Trade receivables | 40 | €24,950 | €26,753 | +€1,803 | +7.2% |
| Other amounts receivable | 41 | - | €3,499 | +€3,499 | |
| Cash at bank and in hand | 54/58 | €151,452 | €124,239 | -€27,213 | -18.0% |
| Deferred charges and accrued income | 490/1 | €271 | €2,595 | +€2,324 | +857% |
| Total equity and liabilities | 10/49 | €201,869 | €163,113 | -€38,755 | -19.2% |
| Equity | 10/15 | €26,476 | €18,838 | -€7,638 | -28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,876 | €238 | -€7,638 | -97.0% |
| Amounts payable | 17/49 | €175,393 | €144,276 | -€31,117 | -17.7% |
| Amounts payable within one year | 42/48 | €175,393 | €144,276 | -€31,117 | -17.7% |
| Trade debts | 44 | €2,706 | €1,940 | -€766 | -28.3% |
| Suppliers | 440/4 | €2,706 | €1,940 | -€766 | -28.3% |
| Taxes, remuneration and social security | 45 | €41,355 | €36,893 | -€4,462 | -10.8% |
| Taxes | 450/3 | €36,615 | €32,153 | -€4,462 | -12.2% |
| Remuneration and social security | 454/9 | €4,740 | €4,740 | = | 0.0% |
| Other amounts payable | 47/48 | €131,332 | €105,443 | -€25,889 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,425 | €24,683 | -€7,742 | -23.9% |
| Other operating charges | 640/8 | €960 | €1,044 | +€85 | +8.8% |
| Gross operating margin | 9900 | €177,769 | €168,947 | -€8,821 | -5.0% |
| Operating profit (loss) | 9901 | €144,384 | €143,220 | -€1,164 | -0.8% |
| Financial charges | 65/66B | €155 | €357 | +€202 | +131% |
| Recurring financial charges | 65 | €155 | €357 | +€202 | +131% |
| Profit (loss) for the period before taxes | 9903 | €144,229 | €142,863 | -€1,366 | -0.9% |
| Income taxes | 67/77 | €31,825 | €31,501 | -€324 | -1.0% |
| Profit (loss) for the period | 9904 | €112,404 | €111,362 | -€1,041 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,404 | €111,362 | -€1,041 | -0.9% |
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.