Fit@vice: what changed
Two fiscal 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@vice
Largest movements
- Cash +€90,918
up €90,918 (+267.8%), from €33,954 to €124,872
mainly Current investments (+€70,000) and Net result for the year (+€17,451)
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Tangible fixed assets -€9,180
down €9,180 (-80.1%), from €11,459 to €2,279
- Profit (loss) carried forward +€17,451
up €17,451 (+8.7%), from -€200,960 to -€183,509
- Provisions -€3,512
down €3,512 (-1.1%), from €319,078 to €315,567
- Trade debts -€2,299
down €2,299 (-61.3%), from €3,748 to €1,449
- Gross operating margin +€14,909
up €14,909 (+45.4%), from €32,865 to €47,774
- Financial charges -€507
down €507 (-2.7%), from €18,981 to €18,475
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 | €153,448 | €166,593 | +€13,145 | +8.6% |
| Fixed assets | 21/28 | €11,459 | €2,279 | -€9,180 | -80.1% |
| Tangible fixed assets | 22/27 | €11,459 | €2,279 | -€9,180 | -80.1% |
| Furniture and vehicles | 24 | €11,459 | €2,279 | -€9,180 | -80.1% |
| Current assets | 29/58 | €141,989 | €164,314 | +€22,325 | +15.7% |
| Amounts receivable within one year | 40/41 | €35,480 | €36,386 | +€906 | +2.6% |
| Trade receivables | 40 | €10,787 | €10,445 | -€342 | -3.2% |
| Other amounts receivable | 41 | €24,693 | €25,942 | +€1,249 | +5.1% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,954 | €124,872 | +€90,918 | +267.8% |
| Deferred charges and accrued income | 490/1 | €2,554 | €3,055 | +€501 | +19.6% |
| Total equity and liabilities | 10/49 | €153,448 | €166,593 | +€13,145 | +8.6% |
| Equity | 10/15 | -€182,921 | -€165,470 | +€17,451 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,639 | €5,639 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,369 | €5,369 | = | 0.0% |
| Distributable reserves | 133 | €270 | €270 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,960 | -€183,509 | +€17,451 | +8.7% |
| Provisions and deferred taxes | 16 | €319,078 | €315,567 | -€3,512 | -1.1% |
| Provisions for liabilities and charges | 160/5 | €319,078 | €315,567 | -€3,512 | -1.1% |
| Other liabilities and charges | 164/5 | €319,078 | €315,567 | -€3,512 | -1.1% |
| Amounts payable | 17/49 | €17,291 | €16,496 | -€795 | -4.6% |
| Amounts payable within one year | 42/48 | €5,015 | €3,939 | -€1,075 | -21.4% |
| Trade debts | 44 | €3,748 | €1,449 | -€2,299 | -61.3% |
| Suppliers | 440/4 | €3,748 | €1,449 | -€2,299 | -61.3% |
| Taxes, remuneration and social security | 45 | €1,267 | €2,491 | +€1,224 | +96.6% |
| Taxes | 450/3 | €1,267 | €2,491 | +€1,224 | +96.6% |
| Accrued charges and deferred income | 492/3 | €12,276 | €12,557 | +€281 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,180 | €9,180 | +€0 | 0.0% |
| Other operating charges | 640/8 | €742 | €520 | -€223 | -30.0% |
| Non-recurring operating charges | 66A | €4,430 | €4,729 | +€299 | +6.7% |
| Gross operating margin | 9900 | €32,865 | €47,774 | +€14,909 | +45.4% |
| Operating profit (loss) | 9901 | €18,513 | €33,346 | +€14,833 | +80.1% |
| Financial income | 75/76B | €3,048 | €3,049 | +€0 | 0.0% |
| Recurring financial income | 75 | €3,048 | €3,049 | +€0 | 0.0% |
| Financial charges | 65/66B | €18,981 | €18,475 | -€507 | -2.7% |
| Recurring financial charges | 65 | €18,981 | €18,475 | -€507 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €2,580 | €17,919 | +€15,340 | +594.7% |
| Income taxes | 67/77 | €459 | €468 | +€9 | +2.0% |
| Profit (loss) for the period | 9904 | €2,121 | €17,451 | +€15,331 | +722.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,121 | €17,451 | +€15,331 | +722.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.