FIT 'N FORM: 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 'N FORM
Largest movements
- Tangible fixed assets -€449
down €449 (-7.1%), from €6,290 to €5,841
- Profit (loss) carried forward -€1,324
down €1,324 (-1.5%), from -€88,874 to -€90,198
- Trade debts +€678
up €678 (+1,070%), from €63 to €741
- Staff costs +€4,953
up €4,953 (+60.9%), from €8,137 to €13,091
- Gross operating margin +€4,516
up €4,516 (+51.0%), from €8,855 to €13,370
- Financial charges +€176
up €176 (+36.2%), from €485 to €661
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 | €36,651 | €35,994 | -€657 | -1.8% |
| Fixed assets | 21/28 | €6,290 | €5,841 | -€449 | -7.1% |
| Tangible fixed assets | 22/27 | €6,290 | €5,841 | -€449 | -7.1% |
| Land and buildings | 22 | €6,290 | €5,841 | -€449 | -7.1% |
| Current assets | 29/58 | €30,361 | €30,154 | -€207 | -0.7% |
| Stocks and contracts in progress | 3 | €1,023 | €1,023 | = | 0.0% |
| Stocks | 30/36 | €1,023 | €1,023 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,571 | €28,751 | +€179 | +0.6% |
| Trade receivables | 40 | €28,536 | €28,562 | +€25 | +0.1% |
| Other amounts receivable | 41 | €35 | €189 | +€154 | +441% |
| Cash at bank and in hand | 54/58 | €410 | €44 | -€366 | -89.3% |
| Deferred charges and accrued income | 490/1 | €358 | €337 | -€21 | -5.9% |
| Total equity and liabilities | 10/49 | €36,651 | €35,994 | -€657 | -1.8% |
| Equity | 10/15 | -€70,274 | -€71,598 | -€1,324 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,874 | -€90,198 | -€1,324 | -1.5% |
| Amounts payable | 17/49 | €106,925 | €107,593 | +€667 | +0.6% |
| Amounts payable within one year | 42/48 | €106,925 | €107,593 | +€667 | +0.6% |
| Financial debts | 43 | €1,802 | €1,726 | -€75 | -4.2% |
| Credit institutions | 430/8 | €1,802 | €1,726 | -€75 | -4.2% |
| Trade debts | 44 | €63 | €741 | +€678 | +1,070% |
| Suppliers | 440/4 | €63 | €741 | +€678 | +1,070% |
| Other amounts payable | 47/48 | €105,060 | €105,125 | +€65 | +0.1% |
| Remuneration, social security and pensions | 62 | €8,137 | €13,091 | +€4,953 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449 | €449 | = | 0.0% |
| Other operating charges | 640/8 | €479 | €493 | +€14 | +2.9% |
| Gross operating margin | 9900 | €8,855 | €13,370 | +€4,516 | +51.0% |
| Operating profit (loss) | 9901 | -€211 | -€663 | -€452 | -214% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €485 | €661 | +€176 | +36.2% |
| Recurring financial charges | 65 | €485 | €661 | +€176 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | -€696 | -€1,324 | -€628 | -90.2% |
| Profit (loss) for the period | 9904 | -€696 | -€1,324 | -€628 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€696 | -€1,324 | -€628 | -90.2% |
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 31 October 2026 via checked.be.