FIT EN FUN: what changed
FIT EN FUN
Largest movements
- Cash +€284,083
up €284,083 (+7,363%), from €3,858 to €287,941
mainly Investment in fixed assets (net) (+€250,000) and Advances received (+€104,464)
- Financial fixed assets -€250,000
down €250,000 (-100%), from €250,000 to €0
- Receivables within one year +€236,255
up €236,255 (+37.5%), from €630,542 to €866,797
of which Other amounts receivable: +€235,048
- Deferred charges and accrued income -€82,882
down €82,882 (-100%), from €82,882 to €0
- Receivables after one year +€30,689
up €30,689 (+26.3%), from €116,537 to €147,226
- Advances received +€104,464
new in 2024: €104,464
- Other debts +€66,561
up €66,561 (+1,664%), from €4,000 to €70,561
- Reserves +€60,617
up €60,617 (+22.1%), from €274,113 to €334,730
of which Distributable reserves: +€60,617
- Trade debts -€51,591
down €51,591 (-7.4%), from €699,752 to €648,161
- Tax, wage and social debts +€31,101
up €31,101 (+80.3%), from €38,716 to €69,816
- Gross operating margin -€143,323
down €143,323, from €112,301 to -€31,022
- Financial income +€118,473
up €118,473 (+1,981%), from €5,980 to €124,453
- Taxes -€7,620
down €7,620 (-19.7%), from €38,721 to €31,101
- Other operating charges -€2,324
down €2,324 (-62.8%), from €3,698 to €1,375
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,107,596 | €1,318,748 | +€211,152 | +19.1% |
| Fixed assets | 21/28 | €250,924 | €786 | -€250,138 | -99.7% |
| Tangible fixed assets | 22/27 | €924 | €786 | -€138 | -14.9% |
| Furniture and vehicles | 24 | €924 | €786 | -€138 | -14.9% |
| Financial fixed assets | 28 | €250,000 | €0 | -€250,000 | -100% |
| Current assets | 29/58 | €856,672 | €1,317,961 | +€461,290 | +53.8% |
| Amounts receivable after more than one year | 29 | €116,537 | €147,226 | +€30,689 | +26.3% |
| Other amounts receivable | 291 | €116,537 | €147,226 | +€30,689 | +26.3% |
| Stocks and contracts in progress | 3 | €22,853 | €15,997 | -€6,856 | -30.0% |
| Stocks | 30/36 | €22,853 | €15,997 | -€6,856 | -30.0% |
| Amounts receivable within one year | 40/41 | €630,542 | €866,797 | +€236,255 | +37.5% |
| Trade receivables | 40 | €480,579 | €481,786 | +€1,207 | +0.3% |
| Other amounts receivable | 41 | €149,963 | €385,011 | +€235,048 | +157% |
| Cash at bank and in hand | 54/58 | €3,858 | €287,941 | +€284,083 | +7,363% |
| Deferred charges and accrued income | 490/1 | €82,882 | €0 | -€82,882 | -100% |
| Total equity and liabilities | 10/49 | €1,107,596 | €1,318,748 | +€211,152 | +19.1% |
| Equity | 10/15 | €362,808 | €423,426 | +€60,617 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,113 | €334,730 | +€60,617 | +22.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €272,253 | €332,870 | +€60,617 | +22.3% |
| Profit (loss) carried forward | 14 | €70,095 | €70,095 | = | 0.0% |
| Amounts payable | 17/49 | €744,788 | €895,322 | +€150,534 | +20.2% |
| Amounts payable within one year | 42/48 | €742,468 | €893,002 | +€150,534 | +20.3% |
| Trade debts | 44 | €699,752 | €648,161 | -€51,591 | -7.4% |
| Suppliers | 440/4 | €699,752 | €648,161 | -€51,591 | -7.4% |
| Advances received on contracts in progress | 46 | - | €104,464 | +€104,464 | |
| Taxes, remuneration and social security | 45 | €38,716 | €69,816 | +€31,101 | +80.3% |
| Taxes | 450/3 | €38,716 | €69,816 | +€31,101 | +80.3% |
| Other amounts payable | 47/48 | €4,000 | €70,561 | +€66,561 | +1,664% |
| Accrued charges and deferred income | 492/3 | €2,320 | €2,320 | = | 0.0% |
| Non-recurring operating income | 76A | €450 | €231,952 | +€231,502 | +51,445% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €138 | -€289 | -67.7% |
| Other operating charges | 640/8 | €3,698 | €1,375 | -€2,324 | -62.8% |
| Gross operating margin | 9900 | €112,301 | -€31,022 | -€143,323 | |
| Operating profit (loss) | 9901 | €108,176 | -€32,535 | -€140,711 | |
| Financial income | 75/76B | €5,980 | €124,453 | +€118,473 | +1,981% |
| Recurring financial income | 75 | €5,980 | €124,453 | +€118,473 | +1,981% |
| Financial charges | 65/66B | €779 | €200 | -€579 | -74.3% |
| Recurring financial charges | 65 | €779 | €200 | -€579 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €113,378 | €91,718 | -€21,659 | -19.1% |
| Income taxes | 67/77 | €38,721 | €31,101 | -€7,620 | -19.7% |
| Profit (loss) for the period | 9904 | €74,656 | €60,617 | -€14,039 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,656 | €60,617 | -€14,039 | -18.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.