FIT YOU UP: what changed
FIT YOU UP
Largest movements
- Tangible fixed assets -€4,388
down €4,388 (-28.3%), from €15,499 to €11,111
of which Furniture and vehicles: -€3,929
- Receivables within one year +€3,740
new in 2025: €3,740
- Deferred charges and accrued income -€1,541
down €1,541 (-95.4%), from €1,616 to €75
- Cash +€1,324
up €1,324 (+84.5%), from €1,566 to €2,889
mainly Net result for the year (+€6,777) and Depreciation (+€4,388)
- Profit (loss) carried forward +€6,777
up €6,777 (+12.9%), from -€52,669 to -€45,892
- Other debts -€6,695
down €6,695 (-13.6%), from €49,378 to €42,684
- Tax, wage and social debts -€594
down €594 (-21.8%), from €2,721 to €2,127
of which Remuneration and social security: -€1,342
- Trade debts -€354
down €354 (-72.1%), from €491 to €137
- Gross operating margin +€16,532
up €16,532, from -€3,025 to €13,507
- Depreciation +€1,039
up €1,039 (+31.0%), from €3,349 to €4,388
- Financial charges +€239
up €239 (+91.9%), from €261 to €500
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 | €18,819 | €17,954 | -€866 | -4.6% |
| Fixed assets | 21/28 | €15,638 | €11,250 | -€4,388 | -28.1% |
| Tangible fixed assets | 22/27 | €15,499 | €11,111 | -€4,388 | -28.3% |
| Plant, machinery and equipment | 23 | €1,821 | €1,362 | -€459 | -25.2% |
| Furniture and vehicles | 24 | €13,678 | €9,749 | -€3,929 | -28.7% |
| Financial fixed assets | 28 | €139 | €139 | = | 0.0% |
| Current assets | 29/58 | €3,181 | €6,704 | +€3,522 | +111% |
| Amounts receivable within one year | 40/41 | - | €3,740 | +€3,740 | |
| Trade receivables | 40 | - | €3,740 | +€3,740 | |
| Cash at bank and in hand | 54/58 | €1,566 | €2,889 | +€1,324 | +84.5% |
| Deferred charges and accrued income | 490/1 | €1,616 | €75 | -€1,541 | -95.4% |
| Total equity and liabilities | 10/49 | €18,819 | €17,954 | -€866 | -4.6% |
| Equity | 10/15 | -€33,771 | -€26,994 | +€6,777 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €298 | €298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €298 | €298 | = | 0.0% |
| Reserves not available under the articles | 1311 | €298 | €298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,669 | -€45,892 | +€6,777 | +12.9% |
| Amounts payable | 17/49 | €52,590 | €44,947 | -€7,642 | -14.5% |
| Amounts payable within one year | 42/48 | €52,590 | €44,947 | -€7,642 | -14.5% |
| Trade debts | 44 | €491 | €137 | -€354 | -72.1% |
| Suppliers | 440/4 | €491 | €137 | -€354 | -72.1% |
| Taxes, remuneration and social security | 45 | €2,721 | €2,127 | -€594 | -21.8% |
| Taxes | 450/3 | €1,378 | €2,127 | +€749 | +54.3% |
| Remuneration and social security | 454/9 | €1,342 | - | -€1,342 | |
| Other amounts payable | 47/48 | €49,378 | €42,684 | -€6,695 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,349 | €4,388 | +€1,039 | +31.0% |
| Other operating charges | 640/8 | €1,387 | €1,307 | -€80 | -5.8% |
| Gross operating margin | 9900 | -€3,025 | €13,507 | +€16,532 | |
| Operating profit (loss) | 9901 | -€7,761 | €7,812 | +€15,573 | |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €261 | €500 | +€239 | +91.9% |
| Recurring financial charges | 65 | €261 | €500 | +€239 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,971 | €7,312 | +€15,283 | |
| Income taxes | 67/77 | €583 | €535 | -€48 | -8.3% |
| Profit (loss) for the period | 9904 | -€8,554 | €6,777 | +€15,331 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,554 | €6,777 | +€15,331 |
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 6 November 2026 via checked.be.