FIT AND FUN: 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 AND FUN
Largest movements
- Cash +€50,747
up €50,747 (+115%), from €44,101 to €94,847
mainly Net result for the year (+€67,759) and Depreciation (+€9,377)
- Receivables within one year +€14,873
up €14,873 (+53.9%), from €27,619 to €42,492
of which Trade receivables: +€13,777
- Tangible fixed assets -€9,377
down €9,377 (-27.4%), from €34,189 to €24,813
of which Furniture and vehicles: -€7,506
- Deferred charges and accrued income +€4,140
up €4,140 (+163%), from €2,541 to €6,681
- Reserves +€67,700
up €67,700 (+30.1%), from €225,120 to €292,820
- Debts after one year -€7,543
down €7,543 (-40.4%), from €18,689 to €11,146
- Other debts -€5,100
down €5,100 (-100%), from €5,100 to €0
- Trade debts +€4,630
up €4,630 (+68.2%), from €6,793 to €11,423
- Gross operating margin -€20,129
down €20,129 (-16.5%), from €121,711 to €101,582
- Taxes -€4,373
down €4,373 (-13.4%), from €32,690 to €28,318
- Financial income +€3,478
up €3,478 (+114%), from €3,060 to €6,538
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 | €308,549 | €368,932 | +€60,383 | +19.6% |
| Fixed assets | 21/28 | €34,289 | €24,912 | -€9,377 | -27.3% |
| Tangible fixed assets | 22/27 | €34,189 | €24,813 | -€9,377 | -27.4% |
| Furniture and vehicles | 24 | €25,212 | €17,706 | -€7,506 | -29.8% |
| Other tangible fixed assets | 26 | €8,977 | €7,107 | -€1,871 | -20.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €274,260 | €344,020 | +€69,759 | +25.4% |
| Amounts receivable within one year | 40/41 | €27,619 | €42,492 | +€14,873 | +53.9% |
| Trade receivables | 40 | €15,773 | €29,549 | +€13,777 | +87.3% |
| Other amounts receivable | 41 | €11,846 | €12,942 | +€1,096 | +9.3% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,101 | €94,847 | +€50,747 | +115% |
| Deferred charges and accrued income | 490/1 | €2,541 | €6,681 | +€4,140 | +163% |
| Total equity and liabilities | 10/49 | €308,549 | €368,932 | +€60,383 | +19.6% |
| Equity | 10/15 | €260,869 | €328,628 | +€67,759 | +26.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,120 | €292,820 | +€67,700 | +30.1% |
| Distributable reserves | 133 | €225,120 | €292,820 | +€67,700 | +30.1% |
| Profit (loss) carried forward | 14 | €29,549 | €29,608 | +€59 | +0.2% |
| Amounts payable | 17/49 | €47,680 | €40,304 | -€7,376 | -15.5% |
| Amounts payable after more than one year | 17 | €18,689 | €11,146 | -€7,543 | -40.4% |
| Financial debts | 170/4 | €18,689 | €11,146 | -€7,543 | -40.4% |
| Amounts payable within one year | 42/48 | €28,992 | €29,158 | +€166 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €14,048 | €14,286 | +€238 | +1.7% |
| Trade debts | 44 | €6,793 | €11,423 | +€4,630 | +68.2% |
| Suppliers | 440/4 | €6,793 | €11,423 | +€4,630 | +68.2% |
| Taxes, remuneration and social security | 45 | €3,051 | €3,450 | +€398 | +13.1% |
| Taxes | 450/3 | €551 | €3,450 | +€2,898 | +526% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €5,100 | €0 | -€5,100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,365 | €9,377 | +€11 | +0.1% |
| Other operating charges | 640/8 | €1,258 | €1,394 | +€136 | +10.8% |
| Gross operating margin | 9900 | €121,711 | €101,582 | -€20,129 | -16.5% |
| Operating profit (loss) | 9901 | €111,087 | €90,811 | -€20,276 | -18.3% |
| Financial income | 75/76B | €3,060 | €6,538 | +€3,478 | +114% |
| Recurring financial income | 75 | €3,060 | €6,538 | +€3,478 | +114% |
| Financial charges | 65/66B | €1,616 | €1,272 | -€344 | -21.3% |
| Recurring financial charges | 65 | €1,616 | €1,272 | -€344 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €112,530 | €96,077 | -€16,454 | -14.6% |
| Income taxes | 67/77 | €32,690 | €28,318 | -€4,373 | -13.4% |
| Profit (loss) for the period | 9904 | €79,840 | €67,759 | -€12,081 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,840 | €67,759 | -€12,081 | -15.1% |
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 29 October 2026 via checked.be.