FIT INC.: 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 INC.
Largest movements
- Receivables within one year -€9,321
down €9,321 (-46.1%), from €20,199 to €10,877
of which Trade receivables: -€9,321
- Cash -€7,042
down €7,042 (-13.4%), from €52,527 to €45,485
mainly Accrued charges and deferred income (-€10,860) and Investment in fixed assets (net) (-€7,415)
- Tangible fixed assets +€4,890
up €4,890 (+132%), from €3,693 to €8,583
of which Other tangible fixed assets: +€5,049
- Accrued charges and deferred income -€10,860
down €10,860 (-56.9%), from €19,088 to €8,228
- Reserves +€1,999
up €1,999 (+6.9%), from €29,033 to €31,032
- Tax, wage and social debts -€1,324
down €1,324 (-97.7%), from €1,356 to €31
- Trade debts -€1,286
down €1,286 (-8.2%), from €15,597 to €14,311
- Gross operating margin +€9,200
up €9,200, from -€2,184 to €7,016
- Other operating charges +€2,151
up €2,151 (+243%), from €886 to €3,038
- Financial income +€478
up €478 (+2,891%), from €17 to €495
- Depreciation +€232
up €232 (+10.1%), from €2,293 to €2,525
- Financial charges -€166
down €166, from €116 to -€50
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 | €80,673 | €69,202 | -€11,471 | -14.2% |
| Fixed assets | 21/28 | €7,693 | €12,583 | +€4,890 | +63.6% |
| Tangible fixed assets | 22/27 | €3,693 | €8,583 | +€4,890 | +132% |
| Plant, machinery and equipment | 23 | €319 | €159 | -€159 | -50.0% |
| Other tangible fixed assets | 26 | €3,374 | €8,424 | +€5,049 | +150% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €72,980 | €56,619 | -€16,361 | -22.4% |
| Amounts receivable within one year | 40/41 | €20,199 | €10,877 | -€9,321 | -46.1% |
| Trade receivables | 40 | €20,119 | €10,797 | -€9,321 | -46.3% |
| Other amounts receivable | 41 | €80 | €80 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,527 | €45,485 | -€7,042 | -13.4% |
| Deferred charges and accrued income | 490/1 | €255 | €257 | +€3 | +1.0% |
| Total equity and liabilities | 10/49 | €80,673 | €69,202 | -€11,471 | -14.2% |
| Equity | 10/15 | €44,533 | €46,532 | +€1,999 | +4.5% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Reserves | 13 | €29,033 | €31,032 | +€1,999 | +6.9% |
| Distributable reserves | 133 | €29,033 | €31,032 | +€1,999 | +6.9% |
| Amounts payable | 17/49 | €36,140 | €22,670 | -€13,469 | -37.3% |
| Amounts payable within one year | 42/48 | €17,052 | €14,442 | -€2,610 | -15.3% |
| Trade debts | 44 | €15,597 | €14,311 | -€1,286 | -8.2% |
| Suppliers | 440/4 | €15,597 | €14,311 | -€1,286 | -8.2% |
| Taxes, remuneration and social security | 45 | €1,356 | €31 | -€1,324 | -97.7% |
| Taxes | 450/3 | €1,356 | €31 | -€1,324 | -97.7% |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €19,088 | €8,228 | -€10,860 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €2,525 | +€232 | +10.1% |
| Other operating charges | 640/8 | €886 | €3,038 | +€2,151 | +243% |
| Gross operating margin | 9900 | -€2,184 | €7,016 | +€9,200 | |
| Operating profit (loss) | 9901 | -€5,364 | €1,453 | +€6,817 | |
| Financial income | 75/76B | €17 | €495 | +€478 | +2,891% |
| Recurring financial income | 75 | €17 | €495 | +€478 | +2,891% |
| Financial charges | 65/66B | €116 | -€50 | -€166 | |
| Recurring financial charges | 65 | €116 | -€50 | -€166 | |
| Profit (loss) for the period before taxes | 9903 | -€5,463 | €1,999 | +€7,462 | |
| Profit (loss) for the period | 9904 | -€5,463 | €1,999 | +€7,462 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,463 | €1,999 | +€7,462 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.