FIT CONTROL DE PANNE: 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 DE PANNE
Largest movements
- Cash +€39,489
up €39,489 (+32.6%), from €121,185 to €160,674
mainly Other debts (+€39,642) and Net result for the year (+€28,178)
- Tangible fixed assets -€14,828
down €14,828 (-9.0%), from €164,795 to €149,967
of which Land and buildings: -€12,766
- Other debts +€39,642
up €39,642 (+4,272%), from €928 to €40,570
- Debts after one year -€22,653
down €22,653 (-15.4%), from €147,565 to €124,912
- Accrued charges and deferred income +€4,250
new in 2025: €4,250
- Gross operating margin -€14,220
down €14,220 (-14.4%), from €98,410 to €84,190
- Staff costs +€1,605
up €1,605 (+10.3%), from €15,533 to €17,138
- Taxes -€1,490
down €1,490 (-34.7%), from €4,300 to €2,810
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 | €305,908 | €329,961 | +€24,053 | +7.9% |
| Fixed assets | 21/28 | €164,795 | €149,967 | -€14,828 | -9.0% |
| Tangible fixed assets | 22/27 | €164,795 | €149,967 | -€14,828 | -9.0% |
| Land and buildings | 22 | €119,803 | €107,037 | -€12,766 | -10.7% |
| Plant, machinery and equipment | 23 | €44,186 | €42,716 | -€1,470 | -3.3% |
| Furniture and vehicles | 24 | €806 | €214 | -€592 | -73.4% |
| Current assets | 29/58 | €141,113 | €179,994 | +€38,881 | +27.6% |
| Stocks and contracts in progress | 3 | €1,893 | €1,893 | = | 0.0% |
| Stocks | 30/36 | €1,893 | €1,893 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,035 | €17,427 | -€608 | -3.4% |
| Trade receivables | 40 | €12,552 | €12,524 | -€28 | -0.2% |
| Other amounts receivable | 41 | €5,483 | €4,903 | -€580 | -10.6% |
| Cash at bank and in hand | 54/58 | €121,185 | €160,674 | +€39,489 | +32.6% |
| Total equity and liabilities | 10/49 | €305,908 | €329,961 | +€24,053 | +7.9% |
| Equity | 10/15 | €122,887 | €123,515 | +€628 | +0.5% |
| Contributions | 10/11 | €176,659 | €176,659 | = | 0.0% |
| Reserves | 13 | €111,950 | €112,500 | +€550 | +0.5% |
| Distributable reserves | 133 | €111,950 | €112,500 | +€550 | +0.5% |
| Profit (loss) carried forward | 14 | -€165,722 | -€165,644 | +€78 | 0.0% |
| Amounts payable | 17/49 | €183,021 | €206,446 | +€23,425 | +12.8% |
| Amounts payable after more than one year | 17 | €147,565 | €124,912 | -€22,653 | -15.4% |
| Financial debts | 170/4 | €147,565 | €124,912 | -€22,653 | -15.4% |
| Amounts payable within one year | 42/48 | €35,456 | €77,284 | +€41,828 | +118% |
| Current portion of amounts payable after more than one year | 42 | €21,613 | €22,654 | +€1,041 | +4.8% |
| Trade debts | 44 | €3,161 | €2,543 | -€618 | -19.6% |
| Suppliers | 440/4 | €3,161 | €2,543 | -€618 | -19.6% |
| Advances received on contracts in progress | 46 | - | €1,740 | +€1,740 | |
| Taxes, remuneration and social security | 45 | €9,754 | €9,777 | +€23 | +0.2% |
| Taxes | 450/3 | €7,748 | €7,675 | -€73 | -0.9% |
| Remuneration and social security | 454/9 | €2,006 | €2,102 | +€96 | +4.8% |
| Other amounts payable | 47/48 | €928 | €40,570 | +€39,642 | +4,272% |
| Accrued charges and deferred income | 492/3 | - | €4,250 | +€4,250 | |
| Remuneration, social security and pensions | 62 | €15,533 | €17,138 | +€1,605 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,006 | €27,916 | +€910 | +3.4% |
| Other operating charges | 640/8 | €3,836 | €4,356 | +€520 | +13.6% |
| Gross operating margin | 9900 | €98,410 | €84,190 | -€14,220 | -14.4% |
| Operating profit (loss) | 9901 | €52,035 | €34,780 | -€17,255 | -33.2% |
| Financial income | 75/76B | €904 | €1,783 | +€879 | +97.2% |
| Recurring financial income | 75 | €904 | €1,783 | +€879 | +97.2% |
| Financial charges | 65/66B | €5,564 | €5,575 | +€11 | +0.2% |
| Recurring financial charges | 65 | €5,564 | €5,575 | +€11 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €47,375 | €30,988 | -€16,387 | -34.6% |
| Income taxes | 67/77 | €4,300 | €2,810 | -€1,490 | -34.7% |
| Profit (loss) for the period | 9904 | €43,075 | €28,178 | -€14,897 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,075 | €28,178 | -€14,897 | -34.6% |
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 19 October 2026 via checked.be.