FIT-DESIGN: 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-DESIGN
Largest movements
- Current investments -€531,489
no longer reported in 2025 (was €531,489)
- Cash +€66,089
up €66,089 (+206%), from €32,111 to €98,200
mainly Current investments (+€531,489) and Net result for the year (+€47,932)
- Other debts -€517,234
down €517,234 (-93.3%), from €554,392 to €37,158
- Profit (loss) carried forward +€47,932
up €47,932 (+9.7%), from -€496,473 to -€448,541
- Gross operating margin +€18,817
up €18,817 (+48.0%), from €39,173 to €57,990
- Financial income -€16,630
down €16,630 (-98.2%), from €16,937 to €307
- Depreciation +€2,651
up €2,651 (+69.7%), from €3,803 to €6,454
- Financial charges +€1,284
up €1,284 (+94.7%), from €1,355 to €2,639
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 | €600,050 | €132,787 | -€467,263 | -77.9% |
| Fixed assets | 21/28 | €26,304 | €20,582 | -€5,722 | -21.8% |
| Tangible fixed assets | 22/27 | €26,304 | €20,582 | -€5,722 | -21.8% |
| Plant, machinery and equipment | 23 | €1,735 | €1,867 | +€132 | +7.6% |
| Furniture and vehicles | 24 | €24,569 | €18,715 | -€5,854 | -23.8% |
| Current assets | 29/58 | €573,746 | €112,205 | -€461,541 | -80.4% |
| Amounts receivable within one year | 40/41 | €10,055 | €13,558 | +€3,503 | +34.8% |
| Trade receivables | 40 | €10,055 | €13,558 | +€3,503 | +34.8% |
| Current investments | 50/53 | €531,489 | - | -€531,489 | |
| Cash at bank and in hand | 54/58 | €32,111 | €98,200 | +€66,089 | +206% |
| Deferred charges and accrued income | 490/1 | €91 | €447 | +€356 | +391% |
| Total equity and liabilities | 10/49 | €600,050 | €132,787 | -€467,263 | -77.9% |
| Equity | 10/15 | €40,027 | €87,959 | +€47,932 | +120% |
| Contributions | 10/11 | €536,500 | €536,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€496,473 | -€448,541 | +€47,932 | +9.7% |
| Amounts payable | 17/49 | €560,023 | €44,828 | -€515,195 | -92.0% |
| Amounts payable within one year | 42/48 | €560,023 | €44,828 | -€515,195 | -92.0% |
| Trade debts | 44 | €211 | €890 | +€679 | +322% |
| Suppliers | 440/4 | €211 | €890 | +€679 | +322% |
| Taxes, remuneration and social security | 45 | €5,420 | €6,780 | +€1,360 | +25.1% |
| Taxes | 450/3 | €5,420 | €6,780 | +€1,360 | +25.1% |
| Other amounts payable | 47/48 | €554,392 | €37,158 | -€517,234 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,803 | €6,454 | +€2,651 | +69.7% |
| Other operating charges | 640/8 | €340 | €405 | +€65 | +19.1% |
| Non-recurring operating charges | 66A | - | €376 | +€376 | |
| Gross operating margin | 9900 | €39,173 | €57,990 | +€18,817 | +48.0% |
| Operating profit (loss) | 9901 | €35,030 | €50,754 | +€15,724 | +44.9% |
| Financial income | 75/76B | €16,937 | €307 | -€16,630 | -98.2% |
| Recurring financial income | 75 | €16,937 | €307 | -€16,630 | -98.2% |
| Financial charges | 65/66B | €1,355 | €2,639 | +€1,284 | +94.7% |
| Recurring financial charges | 65 | €1,355 | €2,639 | +€1,284 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €50,611 | €48,421 | -€2,190 | -4.3% |
| Income taxes | 67/77 | €263 | €489 | +€227 | +86.4% |
| Profit (loss) for the period | 9904 | €50,349 | €47,932 | -€2,417 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,349 | €47,932 | -€2,417 | -4.8% |
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 27 October 2026 via checked.be.