FITA COMPOST: 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.
FITA COMPOST
Largest movements
- Tangible fixed assets -€182,941
down €182,941 (-15.9%), from €1.2m to €969,735
of which Plant, machinery and equipment: -€108,298
- Cash +€138,324
up €138,324 (+48.4%), from €285,677 to €424,001
mainly Depreciation (+€191,779) and Net result for the year (+€102,479)
- Current portion of long-term debt -€89,694
down €89,694 (-48.1%), from €186,303 to €96,609
- Reserves +€72,479
up €72,479 (+6.8%), from €1.1m to €1.1m
of which Distributable reserves: +€72,479
- Tax, wage and social debts -€61,300
down €61,300 (-69.0%), from €88,849 to €27,549
of which Taxes: -€64,771
- Debts after one year -€39,052
down €39,052 (-12.7%), from €306,554 to €267,502
- Trade debts +€36,425
up €36,425 (+63.7%), from €57,157 to €93,582
- Gross operating margin -€93,872
down €93,872 (-13.9%), from €673,240 to €579,369
- Depreciation -€65,903
down €65,903 (-25.6%), from €257,682 to €191,779
- Other operating charges +€12,159
up €12,159 (+62.5%), from €19,448 to €31,607
- Taxes -€10,661
down €10,661 (-18.7%), from €56,976 to €46,315
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 | €1,742,141 | €1,696,814 | -€45,327 | -2.6% |
| Fixed assets | 21/28 | €1,159,954 | €977,153 | -€182,800 | -15.8% |
| Intangible fixed assets | 21 | €6,794 | €6,800 | +€6 | +0.1% |
| Tangible fixed assets | 22/27 | €1,152,676 | €969,735 | -€182,941 | -15.9% |
| Land and buildings | 22 | €615,727 | €561,485 | -€54,243 | -8.8% |
| Plant, machinery and equipment | 23 | €302,814 | €194,516 | -€108,298 | -35.8% |
| Furniture and vehicles | 24 | €83,755 | €41,932 | -€41,823 | -49.9% |
| Leasing and similar rights | 25 | €150,380 | €171,802 | +€21,422 | +14.2% |
| Financial fixed assets | 28 | €483 | €618 | +€135 | +27.9% |
| Current assets | 29/58 | €582,187 | €719,661 | +€137,473 | +23.6% |
| Stocks and contracts in progress | 3 | €10,400 | €10,400 | = | 0.0% |
| Stocks | 30/36 | €10,400 | €10,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €251,996 | €246,628 | -€5,368 | -2.1% |
| Trade receivables | 40 | €180,259 | €134,420 | -€45,839 | -25.4% |
| Other amounts receivable | 41 | €71,737 | €112,208 | +€40,471 | +56.4% |
| Cash at bank and in hand | 54/58 | €285,677 | €424,001 | +€138,324 | +48.4% |
| Deferred charges and accrued income | 490/1 | €34,115 | €38,632 | +€4,517 | +13.2% |
| Total equity and liabilities | 10/49 | €1,742,141 | €1,696,814 | -€45,327 | -2.6% |
| Equity | 10/15 | €1,091,562 | €1,164,041 | +€72,479 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,071,562 | €1,144,041 | +€72,479 | +6.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,069,562 | €1,142,041 | +€72,479 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €650,579 | €532,773 | -€117,806 | -18.1% |
| Amounts payable after more than one year | 17 | €306,554 | €267,502 | -€39,052 | -12.7% |
| Financial debts | 170/4 | €306,554 | €267,502 | -€39,052 | -12.7% |
| Amounts payable within one year | 42/48 | €343,367 | €264,293 | -€79,073 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €186,303 | €96,609 | -€89,694 | -48.1% |
| Trade debts | 44 | €57,157 | €93,582 | +€36,425 | +63.7% |
| Suppliers | 440/4 | €57,157 | €93,582 | +€36,425 | +63.7% |
| Taxes, remuneration and social security | 45 | €88,849 | €27,549 | -€61,300 | -69.0% |
| Taxes | 450/3 | €69,308 | €4,537 | -€64,771 | -93.5% |
| Remuneration and social security | 454/9 | €19,541 | €23,012 | +€3,471 | +17.8% |
| Other amounts payable | 47/48 | €11,058 | €46,554 | +€35,496 | +321% |
| Accrued charges and deferred income | 492/3 | €658 | €977 | +€319 | +48.5% |
| Remuneration, social security and pensions | 62 | €194,675 | €196,018 | +€1,343 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257,682 | €191,779 | -€65,903 | -25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,105 | €0 | -€3,105 | -100% |
| Other operating charges | 640/8 | €19,448 | €31,607 | +€12,159 | +62.5% |
| Gross operating margin | 9900 | €673,240 | €579,369 | -€93,872 | -13.9% |
| Operating profit (loss) | 9901 | €198,331 | €159,965 | -€38,366 | -19.3% |
| Financial income | 75/76B | €23 | €4 | -€19 | -82.9% |
| Recurring financial income | 75 | €23 | €4 | -€19 | -82.9% |
| Financial charges | 65/66B | €14,202 | €11,175 | -€3,027 | -21.3% |
| Recurring financial charges | 65 | €14,202 | €11,175 | -€3,027 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €184,152 | €148,794 | -€35,358 | -19.2% |
| Income taxes | 67/77 | €56,976 | €46,315 | -€10,661 | -18.7% |
| Profit (loss) for the period | 9904 | €127,176 | €102,479 | -€24,697 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,176 | €102,479 | -€24,697 | -19.4% |
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 24 October 2026 via checked.be.