FIT AND MOVE: 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 MOVE
Largest movements
- Cash +€2,870
up €2,870 (+77.1%), from €3,722 to €6,592
mainly Net result for the year (+€5,368) and Depreciation (+€579)
- Receivables within one year +€1,573
up €1,573 (+31.0%), from €5,082 to €6,655
- Tangible fixed assets -€579
down €579 (-87.6%), from €661 to €82
- Profit (loss) carried forward +€5,368
up €5,368 (+21.9%), from -€24,531 to -€19,163
- Trade debts -€913
down €913 (-49.7%), from €1,838 to €925
- Tax, wage and social debts -€669
down €669 (-32.2%), from €2,076 to €1,406
- Gross operating margin -€5,431
down €5,431 (-40.1%), from €13,530 to €8,099
- Other operating charges +€685
up €685 (+59.9%), from €1,143 to €1,828
- Financial charges -€497
down €497 (-72.7%), from €684 to €187
- Taxes -€238
down €238 (-63.5%), from €375 to €137
- Depreciation -€205
down €205 (-26.1%), from €784 to €579
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,336 | €14,153 | +€3,818 | +36.9% |
| Fixed assets | 21/28 | €1,486 | €907 | -€579 | -39.0% |
| Tangible fixed assets | 22/27 | €661 | €82 | -€579 | -87.6% |
| Furniture and vehicles | 24 | €661 | €82 | -€579 | -87.6% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €8,850 | €13,247 | +€4,397 | +49.7% |
| Amounts receivable within one year | 40/41 | €5,082 | €6,655 | +€1,573 | +31.0% |
| Trade receivables | 40 | €5,082 | €6,655 | +€1,573 | +31.0% |
| Cash at bank and in hand | 54/58 | €3,722 | €6,592 | +€2,870 | +77.1% |
| Deferred charges and accrued income | 490/1 | €46 | - | -€46 | |
| Total equity and liabilities | 10/49 | €10,336 | €14,153 | +€3,818 | +36.9% |
| Equity | 10/15 | €2,969 | €8,337 | +€5,368 | +181% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,531 | -€19,163 | +€5,368 | +21.9% |
| Amounts payable | 17/49 | €7,366 | €5,816 | -€1,551 | -21.0% |
| Amounts payable within one year | 42/48 | €7,366 | €5,816 | -€1,551 | -21.0% |
| Trade debts | 44 | €1,838 | €925 | -€913 | -49.7% |
| Suppliers | 440/4 | €1,838 | €925 | -€913 | -49.7% |
| Taxes, remuneration and social security | 45 | €2,076 | €1,406 | -€669 | -32.2% |
| Taxes | 450/3 | €2,076 | €1,406 | -€669 | -32.2% |
| Other amounts payable | 47/48 | €3,453 | €3,484 | +€31 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €579 | -€205 | -26.1% |
| Other operating charges | 640/8 | €1,143 | €1,828 | +€685 | +59.9% |
| Gross operating margin | 9900 | €13,530 | €8,099 | -€5,431 | -40.1% |
| Operating profit (loss) | 9901 | €11,603 | €5,692 | -€5,912 | -50.9% |
| Financial charges | 65/66B | €684 | €187 | -€497 | -72.7% |
| Recurring financial charges | 65 | €684 | €187 | -€497 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €10,920 | €5,505 | -€5,415 | -49.6% |
| Income taxes | 67/77 | €375 | €137 | -€238 | -63.5% |
| Profit (loss) for the period | 9904 | €10,545 | €5,368 | -€5,177 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,545 | €5,368 | -€5,177 | -49.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.