FIT-consult: 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-consult
Largest movements
- Receivables within one year +€7,524
up €7,524 (+59.7%), from €12,603 to €20,128
of which Other amounts receivable: +€7,205
- Cash -€5,467
down €5,467 (-41.1%), from €13,294 to €7,827
mainly Receivables within one year (-€7,524) and Trade debts (-€2,666)
- Tangible fixed assets -€1,554
down €1,554 (-18.2%), from €8,549 to €6,995
of which Furniture and vehicles: -€1,408
- Reserves +€9,030
up €9,030 (+155%), from €5,819 to €14,849
- Trade debts -€2,666
down €2,666 (-100%), from €2,666 to €0
- Tax, wage and social debts -€2,239
down €2,239 (-42.4%), from €5,286 to €3,047
of which Remuneration and social security: -€2,000
- Current portion of long-term debt -€2,228
down €2,228 (-40.2%), from €5,538 to €3,310
- Other debts -€757
down €757 (-100%), from €757 to €0
- Gross operating margin +€9,027
up €9,027 (+93.8%), from €9,628 to €18,655
- Taxes +€4,550
up €4,550 (+561%), from €811 to €5,361
- Depreciation -€371
down €371 (-11.9%), from €3,112 to €2,741
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 | €40,446 | €40,949 | +€503 | +1.2% |
| Fixed assets | 21/28 | €8,549 | €6,995 | -€1,554 | -18.2% |
| Tangible fixed assets | 22/27 | €8,549 | €6,995 | -€1,554 | -18.2% |
| Plant, machinery and equipment | 23 | €501 | €355 | -€147 | -29.2% |
| Furniture and vehicles | 24 | €8,047 | €6,640 | -€1,408 | -17.5% |
| Current assets | 29/58 | €31,898 | €33,955 | +€2,057 | +6.4% |
| Amounts receivable after more than one year | 29 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 291 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,603 | €20,128 | +€7,524 | +59.7% |
| Trade receivables | 40 | €6,406 | €6,726 | +€319 | +5.0% |
| Other amounts receivable | 41 | €6,197 | €13,402 | +€7,205 | +116% |
| Cash at bank and in hand | 54/58 | €13,294 | €7,827 | -€5,467 | -41.1% |
| Total equity and liabilities | 10/49 | €40,446 | €40,949 | +€503 | +1.2% |
| Equity | 10/15 | €24,419 | €33,449 | +€9,030 | +37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,819 | €14,849 | +€9,030 | +155% |
| Distributable reserves | 133 | €5,819 | €14,849 | +€9,030 | +155% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €16,027 | €7,500 | -€8,527 | -53.2% |
| Amounts payable after more than one year | 17 | €1,143 | €1,143 | = | 0.0% |
| Other amounts payable | 178/9 | €1,143 | €1,143 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,884 | €6,357 | -€8,527 | -57.3% |
| Current portion of amounts payable after more than one year | 42 | €5,538 | €3,310 | -€2,228 | -40.2% |
| Financial debts | 43 | €638 | €0 | -€638 | -100% |
| Credit institutions | 430/8 | €638 | €0 | -€638 | -100% |
| Trade debts | 44 | €2,666 | €0 | -€2,666 | -100% |
| Suppliers | 440/4 | €2,666 | €0 | -€2,666 | -100% |
| Taxes, remuneration and social security | 45 | €5,286 | €3,047 | -€2,239 | -42.4% |
| Taxes | 450/3 | €3,083 | €2,844 | -€239 | -7.7% |
| Remuneration and social security | 454/9 | €2,203 | €203 | -€2,000 | -90.8% |
| Other amounts payable | 47/48 | €757 | €0 | -€757 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,112 | €2,741 | -€371 | -11.9% |
| Other operating charges | 640/8 | €855 | €890 | +€36 | +4.2% |
| Non-recurring operating charges | 66A | - | €634 | +€634 | |
| Gross operating margin | 9900 | €9,628 | €18,655 | +€9,027 | +93.8% |
| Operating profit (loss) | 9901 | €5,661 | €14,389 | +€8,728 | +154% |
| Financial income | 75/76B | €206 | €284 | +€79 | +38.3% |
| Recurring financial income | 75 | €206 | €284 | +€79 | +38.3% |
| Financial charges | 65/66B | €594 | €411 | -€183 | -30.8% |
| Recurring financial charges | 65 | €594 | €411 | -€183 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €5,273 | €14,263 | +€8,989 | +170% |
| Income taxes | 67/77 | €811 | €5,361 | +€4,550 | +561% |
| Profit (loss) for the period | 9904 | €4,463 | €8,902 | +€4,439 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,463 | €8,902 | +€4,439 | +99.5% |
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.