FIT FACTORY: what changed
FIT FACTORY
Largest movements
- Tangible fixed assets +€10,550
up €10,550 (+39.7%), from €26,580 to €37,129
of which Plant, machinery and equipment: +€11,050
- Cash +€6,735
up €6,735 (+100%), from €6,725 to €13,459
mainly Other debts (+€30,823) and Depreciation (+€14,741)
- Receivables within one year -€3,637
down €3,637 (-76.8%), from €4,734 to €1,097
of which Other amounts receivable: -€2,809
- Intangible fixed assets +€2,135
new in 2025: €2,135
- Deferred charges and accrued income -€1,820
down €1,820 (-65.2%), from €2,792 to €972
- Profit (loss) carried forward -€31,050
down €31,050 (-29.9%), from -€103,794 to -€134,844
- Other debts +€30,823
up €30,823 (+34.5%), from €89,397 to €120,221
- Debts after one year +€7,930
up €7,930 (+37.5%), from €21,172 to €29,101
- Current portion of long-term debt +€5,148
up €5,148 (+51.6%), from €9,985 to €15,133
- Trade debts +€1,661
up €1,661 (+148%), from €1,120 to €2,781
- Gross operating margin +€11,105
up €11,105 (+49.3%), from -€22,546 to -€11,441
- Depreciation +€1,939
up €1,939 (+15.1%), from €12,802 to €14,741
- Financial charges +€513
up €513 (+15.3%), from €3,355 to €3,868
- Other operating charges +€419
up €419 (+65.4%), from €641 to €1,060
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,831 | €57,793 | +€13,962 | +31.9% |
| Fixed assets | 21/28 | €29,580 | €42,264 | +€12,684 | +42.9% |
| Intangible fixed assets | 21 | - | €2,135 | +€2,135 | |
| Tangible fixed assets | 22/27 | €26,580 | €37,129 | +€10,550 | +39.7% |
| Plant, machinery and equipment | 23 | €25,048 | €36,098 | +€11,050 | +44.1% |
| Other tangible fixed assets | 26 | €1,531 | €1,031 | -€500 | -32.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €14,251 | €15,529 | +€1,277 | +9.0% |
| Amounts receivable within one year | 40/41 | €4,734 | €1,097 | -€3,637 | -76.8% |
| Trade receivables | 40 | €1,019 | €191 | -€828 | -81.3% |
| Other amounts receivable | 41 | €3,715 | €906 | -€2,809 | -75.6% |
| Cash at bank and in hand | 54/58 | €6,725 | €13,459 | +€6,735 | +100% |
| Deferred charges and accrued income | 490/1 | €2,792 | €972 | -€1,820 | -65.2% |
| Total equity and liabilities | 10/49 | €43,831 | €57,793 | +€13,962 | +31.9% |
| Equity | 10/15 | -€78,794 | -€109,844 | -€31,050 | -39.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,794 | -€134,844 | -€31,050 | -29.9% |
| Amounts payable | 17/49 | €122,625 | €167,637 | +€45,012 | +36.7% |
| Amounts payable after more than one year | 17 | €21,172 | €29,101 | +€7,930 | +37.5% |
| Financial debts | 170/4 | €21,172 | €29,101 | +€7,930 | +37.5% |
| Amounts payable within one year | 42/48 | €100,502 | €138,535 | +€38,033 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €9,985 | €15,133 | +€5,148 | +51.6% |
| Trade debts | 44 | €1,120 | €2,781 | +€1,661 | +148% |
| Suppliers | 440/4 | €1,120 | €2,781 | +€1,661 | +148% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €89,397 | €120,221 | +€30,823 | +34.5% |
| Accrued charges and deferred income | 492/3 | €951 | €0 | -€951 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,802 | €14,741 | +€1,939 | +15.1% |
| Other operating charges | 640/8 | €641 | €1,060 | +€419 | +65.4% |
| Gross operating margin | 9900 | -€22,546 | -€11,441 | +€11,105 | +49.3% |
| Operating profit (loss) | 9901 | -€35,989 | -€27,241 | +€8,747 | +24.3% |
| Financial income | 75/76B | €0 | €59 | +€59 | +45,562% |
| Recurring financial income | 75 | €0 | €59 | +€59 | +45,562% |
| Financial charges | 65/66B | €3,355 | €3,868 | +€513 | +15.3% |
| Recurring financial charges | 65 | €3,355 | €3,868 | +€513 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,344 | -€31,050 | +€8,294 | +21.1% |
| Profit (loss) for the period | 9904 | -€39,344 | -€31,050 | +€8,294 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,344 | -€31,050 | +€8,294 | +21.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.