FIT2KINE: 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.
FIT2KINE
Largest movements
- Cash +€38,354
up €38,354 (+141%), from €27,293 to €65,646
mainly Depreciation (+€22,571) and Current investments (+€15,000)
- Tangible fixed assets -€22,571
down €22,571 (-12.4%), from €181,671 to €159,100
of which Land and buildings: -€21,314
- Current investments -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Debts after one year -€14,824
down €14,824 (-23.9%), from €61,903 to €47,079
- Reserves +€14,250
up €14,250 (+23.2%), from €61,500 to €75,750
of which Distributable reserves: +€14,500
- Current portion of long-term debt -€2,869
down €2,869 (-16.2%), from €17,693 to €14,824
- Trade debts +€2,671
up €2,671 (+1,636%), from €163 to €2,835
- Gross operating margin -€2,570
down €2,570 (-5.1%), from €50,247 to €47,678
- Financial income +€990
up €990 (+26,044%), from €4 to €993
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 | €246,454 | €247,853 | +€1,399 | +0.6% |
| Fixed assets | 21/28 | €181,671 | €159,100 | -€22,571 | -12.4% |
| Tangible fixed assets | 22/27 | €181,671 | €159,100 | -€22,571 | -12.4% |
| Land and buildings | 22 | €177,695 | €156,381 | -€21,314 | -12.0% |
| Plant, machinery and equipment | 23 | €3,976 | €2,719 | -€1,257 | -31.6% |
| Current assets | 29/58 | €64,783 | €88,753 | +€23,969 | +37.0% |
| Stocks and contracts in progress | 3 | €239 | €236 | -€3 | -1.2% |
| Stocks | 30/36 | €239 | €236 | -€3 | -1.2% |
| Amounts receivable within one year | 40/41 | €6,355 | €6,846 | +€491 | +7.7% |
| Trade receivables | 40 | €5,821 | €6,846 | +€1,025 | +17.6% |
| Other amounts receivable | 41 | €534 | - | -€534 | |
| Current investments | 50/53 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €27,293 | €65,646 | +€38,354 | +141% |
| Deferred charges and accrued income | 490/1 | €897 | €1,025 | +€128 | +14.2% |
| Total equity and liabilities | 10/49 | €246,454 | €247,853 | +€1,399 | +0.6% |
| Equity | 10/15 | €166,230 | €180,483 | +€14,253 | +8.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €61,500 | €75,750 | +€14,250 | +23.2% |
| Non-distributable reserves | 130/1 | €250 | - | -€250 | |
| Reserves not available under the articles | 1311 | €250 | - | -€250 | |
| Distributable reserves | 133 | €61,250 | €75,750 | +€14,500 | +23.7% |
| Profit (loss) carried forward | 14 | €4,730 | €4,733 | +€3 | +0.1% |
| Amounts payable | 17/49 | €80,225 | €67,370 | -€12,854 | -16.0% |
| Amounts payable after more than one year | 17 | €61,903 | €47,079 | -€14,824 | -23.9% |
| Financial debts | 170/4 | €61,903 | €47,079 | -€14,824 | -23.9% |
| Amounts payable within one year | 42/48 | €18,322 | €20,291 | +€1,969 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €17,693 | €14,824 | -€2,869 | -16.2% |
| Trade debts | 44 | €163 | €2,835 | +€2,671 | +1,636% |
| Suppliers | 440/4 | €163 | €2,835 | +€2,671 | +1,636% |
| Taxes, remuneration and social security | 45 | €465 | €2,633 | +€2,167 | +466% |
| Taxes | 450/3 | €465 | €2,633 | +€2,167 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,571 | €22,571 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,855 | €2,993 | +€138 | +4.8% |
| Gross operating margin | 9900 | €50,247 | €47,678 | -€2,570 | -5.1% |
| Operating profit (loss) | 9901 | €24,822 | €22,114 | -€2,708 | -10.9% |
| Financial income | 75/76B | €4 | €993 | +€990 | +26,044% |
| Recurring financial income | 75 | €4 | €993 | +€990 | +26,044% |
| Financial charges | 65/66B | €2,580 | €2,170 | -€410 | -15.9% |
| Recurring financial charges | 65 | €2,580 | €2,170 | -€410 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €22,245 | €20,937 | -€1,308 | -5.9% |
| Income taxes | 67/77 | €7,061 | €6,684 | -€377 | -5.3% |
| Profit (loss) for the period | 9904 | €15,184 | €14,253 | -€931 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,184 | €14,253 | -€931 | -6.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.