FIT UP PLUS: 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 UP PLUS
Largest movements
- Cash +€35,137
up €35,137 (+118504.9%), from €30 to €35,166
mainly Net result for the year (+€36,683) and Trade debts (+€5,004)
- Receivables within one year +€9,953
up €9,953 (+1304.3%), from €763 to €10,716
of which Trade receivables: +€10,716
- Profit (loss) carried forward +€36,683
up €36,683 (+37.6%), from -€97,661 to -€60,978
- Trade debts +€5,004
up €5,004 (+1400.6%), from €357 to €5,361
- Tax, wage and social debts +€2,558
new in 2025: €2,558
- Other debts +€971
up €971 (+3.5%), from €28,047 to €29,018
- Gross operating margin +€37,590
up €37,590, from -€250 to €37,340
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.
Cash bridge derived
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 | €793 | €46,008 | +€45,215 | +5703.9% |
| Fixed assets | 21/28 | - | €126 | +€126 | |
| Financial fixed assets | 28 | - | €126 | +€126 | |
| Current assets | 29/58 | €793 | €45,882 | +€45,089 | +5688.0% |
| Amounts receivable within one year | 40/41 | €763 | €10,716 | +€9,953 | +1304.3% |
| Trade receivables | 40 | - | €10,716 | +€10,716 | |
| Other amounts receivable | 41 | €763 | - | -€763 | |
| Cash at bank and in hand | 54/58 | €30 | €35,166 | +€35,137 | +118504.9% |
| Total equity and liabilities | 10/49 | €793 | €46,008 | +€45,215 | +5703.9% |
| Equity | 10/15 | -€77,612 | -€40,929 | +€36,683 | +47.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,661 | -€60,978 | +€36,683 | +37.6% |
| Amounts payable | 17/49 | €78,404 | €86,937 | +€8,532 | +10.9% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,404 | €36,937 | +€8,532 | +30.0% |
| Trade debts | 44 | €357 | €5,361 | +€5,004 | +1400.6% |
| Suppliers | 440/4 | €357 | €5,361 | +€5,004 | +1400.6% |
| Taxes, remuneration and social security | 45 | - | €2,558 | +€2,558 | |
| Taxes | 450/3 | - | €2,558 | +€2,558 | |
| Other amounts payable | 47/48 | €28,047 | €29,018 | +€971 | +3.5% |
| Other operating charges | 640/8 | €666 | €507 | -€158 | -23.8% |
| Gross operating margin | 9900 | -€250 | €37,340 | +€37,590 | |
| Operating profit (loss) | 9901 | -€916 | €36,833 | +€37,749 | |
| Financial charges | 65/66B | €212 | €150 | -€62 | -29.4% |
| Recurring financial charges | 65 | €212 | €150 | -€62 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,128 | €36,683 | +€37,811 | |
| Profit (loss) for the period | 9904 | -€1,128 | €36,683 | +€37,811 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,128 | €36,683 | +€37,811 |
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 11 October 2026 via checked.be.