FITA.DEV: 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.
FITA.DEV
Largest movements
- Receivables within one year -€12,830
down €12,830 (-66.7%), from €19,231 to €6,401
of which Trade receivables: -€12,439
- Profit (loss) carried forward -€75,735
down €75,735 (-99.0%), from €76,463 to €729
- Other debts +€59,022
up €59,022, from €0 to €59,022
- Tax, wage and social debts +€2,147
up €2,147 (+17.9%), from €11,970 to €14,117
of which Remuneration and social security: +€1,544
- Gross operating margin +€17,280
up €17,280 (+28.1%), from €61,396 to €78,675
- Taxes +€3,434
up €3,434 (+28.7%), from €11,970 to €15,403
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 | €93,025 | €79,167 | -€13,858 | -14.9% |
| Fixed assets | 21/28 | €3,695 | €3,364 | -€331 | -8.9% |
| Tangible fixed assets | 22/27 | €3,650 | €3,319 | -€331 | -9.1% |
| Furniture and vehicles | 24 | €3,650 | €3,319 | -€331 | -9.1% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €89,330 | €75,802 | -€13,528 | -15.1% |
| Amounts receivable within one year | 40/41 | €19,231 | €6,401 | -€12,830 | -66.7% |
| Trade receivables | 40 | €18,300 | €5,862 | -€12,439 | -68.0% |
| Other amounts receivable | 41 | €931 | €539 | -€391 | -42.0% |
| Cash at bank and in hand | 54/58 | €68,815 | €68,041 | -€773 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,284 | €1,360 | +€75 | +5.9% |
| Total equity and liabilities | 10/49 | €93,025 | €79,167 | -€13,858 | -14.9% |
| Equity | 10/15 | €79,463 | €3,729 | -€75,735 | -95.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,463 | €729 | -€75,735 | -99.0% |
| Amounts payable | 17/49 | €13,562 | €75,438 | +€61,876 | +456.3% |
| Amounts payable within one year | 42/48 | €13,562 | €75,438 | +€61,876 | +456.3% |
| Trade debts | 44 | €1,592 | €2,299 | +€707 | +44.4% |
| Suppliers | 440/4 | €1,592 | €2,299 | +€707 | +44.4% |
| Taxes, remuneration and social security | 45 | €11,970 | €14,117 | +€2,147 | +17.9% |
| Taxes | 450/3 | €11,970 | €12,573 | +€603 | +5.0% |
| Remuneration and social security | 454/9 | - | €1,544 | +€1,544 | |
| Other amounts payable | 47/48 | €0 | €59,022 | +€59,022 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,934 | €2,613 | -€321 | -10.9% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €61,396 | €78,675 | +€17,280 | +28.1% |
| Operating profit (loss) | 9901 | €58,462 | €75,663 | +€17,201 | +29.4% |
| Financial income | 75/76B | €46 | €0 | -€46 | -100.0% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100.0% |
| Financial charges | 65/66B | €990 | €994 | +€4 | +0.4% |
| Recurring financial charges | 65 | €990 | €994 | +€4 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €57,518 | €74,669 | +€17,151 | +29.8% |
| Income taxes | 67/77 | €11,970 | €15,403 | +€3,434 | +28.7% |
| Profit (loss) for the period | 9904 | €45,548 | €59,265 | +€13,717 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,548 | €59,265 | +€13,717 | +30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.