FIT CONTROL: 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 CONTROL
Largest movements
- Tangible fixed assets -€38,455
down €38,455 (-18.1%), from €212,906 to €174,451
of which Plant, machinery and equipment: -€22,215
- Receivables within one year +€29,685
up €29,685 (+26.4%), from €112,354 to €142,038
of which Trade receivables: +€31,081
- Debts after one year -€36,132
down €36,132 (-29.2%), from €123,869 to €87,737
- Trade debts +€17,884
new in 2025: €17,884
- Profit (loss) carried forward +€17,566
up €17,566 (+25.5%), from €68,784 to €86,350
- Current portion of long-term debt -€5,108
down €5,108 (-8.9%), from €57,687 to €52,579
- Gross operating margin -€16,201
down €16,201 (-15.5%), from €104,202 to €88,002
- Staff costs +€13,975
up €13,975 (+1390.2%), from €1,005 to €14,980
- Financial charges +€3,166
up €3,166 (+51.5%), from €6,149 to €9,315
- Other operating charges -€1,220
down €1,220 (-14.9%), from €8,192 to €6,972
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 | €407,941 | €401,784 | -€6,156 | -1.5% |
| Fixed assets | 21/28 | €212,906 | €174,451 | -€38,455 | -18.1% |
| Tangible fixed assets | 22/27 | €212,906 | €174,451 | -€38,455 | -18.1% |
| Land and buildings | 22 | €46,588 | €42,238 | -€4,351 | -9.3% |
| Plant, machinery and equipment | 23 | €153,876 | €131,661 | -€22,215 | -14.4% |
| Furniture and vehicles | 24 | €1,155 | €552 | -€602 | -52.2% |
| Leasing and similar rights | 25 | €11,287 | €0 | -€11,287 | -100.0% |
| Current assets | 29/58 | €195,035 | €227,333 | +€32,298 | +16.6% |
| Stocks and contracts in progress | 3 | €613 | €613 | = | 0.0% |
| Stocks | 30/36 | €613 | €613 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,354 | €142,038 | +€29,685 | +26.4% |
| Trade receivables | 40 | €71,211 | €102,292 | +€31,081 | +43.6% |
| Other amounts receivable | 41 | €41,142 | €39,746 | -€1,397 | -3.4% |
| Cash at bank and in hand | 54/58 | €75,612 | €78,362 | +€2,750 | +3.6% |
| Deferred charges and accrued income | 490/1 | €6,456 | €6,319 | -€136 | -2.1% |
| Total equity and liabilities | 10/49 | €407,941 | €401,784 | -€6,156 | -1.5% |
| Equity | 10/15 | €209,793 | €227,364 | +€17,571 | +8.4% |
| Contributions | 10/11 | €133,336 | €133,341 | +€5 | 0.0% |
| Reserves | 13 | €7,673 | €7,673 | = | 0.0% |
| Distributable reserves | 133 | €7,673 | €7,673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,784 | €86,350 | +€17,566 | +25.5% |
| Provisions and deferred taxes | 16 | €9,166 | €9,166 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,166 | €9,166 | = | 0.0% |
| Major repairs and maintenance | 162 | €9,166 | €9,166 | = | 0.0% |
| Amounts payable | 17/49 | €188,982 | €165,254 | -€23,728 | -12.6% |
| Amounts payable after more than one year | 17 | €123,869 | €87,737 | -€36,132 | -29.2% |
| Financial debts | 170/4 | €123,869 | €87,737 | -€36,132 | -29.2% |
| Amounts payable within one year | 42/48 | €65,113 | €77,518 | +€12,404 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €57,687 | €52,579 | -€5,108 | -8.9% |
| Trade debts | 44 | - | €17,884 | +€17,884 | |
| Suppliers | 440/4 | - | €17,884 | +€17,884 | |
| Taxes, remuneration and social security | 45 | €7,426 | €4,391 | -€3,035 | -40.9% |
| Taxes | 450/3 | €7,426 | €4,391 | -€3,035 | -40.9% |
| Other amounts payable | 47/48 | - | €2,664 | +€2,664 | |
| Non-recurring operating income | 76A | - | €4,793 | +€4,793 | |
| Remuneration, social security and pensions | 62 | €1,005 | €14,980 | +€13,975 | +1390.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,640 | €38,455 | +€814 | +2.2% |
| Other operating charges | 640/8 | €8,192 | €6,972 | -€1,220 | -14.9% |
| Gross operating margin | 9900 | €104,202 | €88,002 | -€16,201 | -15.5% |
| Operating profit (loss) | 9901 | €57,364 | €27,595 | -€29,769 | -51.9% |
| Financial income | 75/76B | €4,200 | €3,499 | -€700 | -16.7% |
| Recurring financial income | 75 | €4,200 | €3,499 | -€700 | -16.7% |
| Financial charges | 65/66B | €6,149 | €9,315 | +€3,166 | +51.5% |
| Recurring financial charges | 65 | €6,149 | €9,315 | +€3,166 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €55,415 | €21,779 | -€33,636 | -60.7% |
| Income taxes | 67/77 | €4,867 | €4,213 | -€654 | -13.4% |
| Profit (loss) for the period | 9904 | €50,548 | €17,566 | -€32,982 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,548 | €17,566 | -€32,982 | -65.2% |
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 12 October 2026 via checked.be.