FITA E.H.P.: 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 E.H.P.
Largest movements
- Stocks and contracts +€15,783
new in 2025: €15,783
- Receivables within one year -€13,068
down €13,068 (-93.6%), from €13,956 to €888
- Cash -€10,918
down €10,918 (-58.6%), from €18,618 to €7,700
mainly Stocks and contracts (-€15,783) and Debts after one year (-€10,170)
- Deferred charges and accrued income +€7,250
new in 2025: €7,250
- Tangible fixed assets +€1,380
up €1,380 (+1.4%), from €98,903 to €100,283
of which Plant, machinery and equipment: +€2,605
- Debts after one year -€10,170
down €10,170 (-13.2%), from €77,119 to €66,949
- Trade debts +€9,213
new in 2025: €9,213
- Reserves +€3,106
up €3,106 (+62.5%), from €4,973 to €8,079
- Tax, wage and social debts -€1,722
down €1,722 (-53.9%), from €3,193 to €1,470
- Gross operating margin -€13,472
down €13,472 (-60.0%), from €22,458 to €8,986
- Depreciation -€10,581
down €10,581 (-94.9%), from €11,147 to €566
- Financial charges -€1,389
down €1,389 (-29.5%), from €4,710 to €3,321
- Other operating charges +€908
up €908 (+236%), from €384 to €1,292
- Taxes -€542
down €542 (-43.6%), from €1,243 to €701
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 | €131,477 | €131,904 | +€427 | +0.3% |
| Fixed assets | 21/28 | €98,903 | €100,283 | +€1,380 | +1.4% |
| Tangible fixed assets | 22/27 | €98,903 | €100,283 | +€1,380 | +1.4% |
| Land and buildings | 22 | €98,903 | €97,678 | -€1,225 | -1.2% |
| Plant, machinery and equipment | 23 | - | €2,605 | +€2,605 | |
| Current assets | 29/58 | €32,574 | €31,621 | -€954 | -2.9% |
| Stocks and contracts in progress | 3 | - | €15,783 | +€15,783 | |
| Stocks | 30/36 | - | €15,783 | +€15,783 | |
| Amounts receivable within one year | 40/41 | €13,956 | €888 | -€13,068 | -93.6% |
| Trade receivables | 40 | €13,956 | €888 | -€13,068 | -93.6% |
| Cash at bank and in hand | 54/58 | €18,618 | €7,700 | -€10,918 | -58.6% |
| Deferred charges and accrued income | 490/1 | - | €7,250 | +€7,250 | |
| Total equity and liabilities | 10/49 | €131,477 | €131,904 | +€427 | +0.3% |
| Equity | 10/15 | €29,973 | €33,079 | +€3,106 | +10.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €4,973 | €8,079 | +€3,106 | +62.5% |
| Distributable reserves | 133 | €4,973 | €8,079 | +€3,106 | +62.5% |
| Amounts payable | 17/49 | €101,504 | €98,825 | -€2,679 | -2.6% |
| Amounts payable after more than one year | 17 | €77,119 | €66,949 | -€10,170 | -13.2% |
| Financial debts | 170/4 | €77,119 | €66,949 | -€10,170 | -13.2% |
| Amounts payable within one year | 42/48 | €24,385 | €31,876 | +€7,490 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €10,170 | €10,170 | = | 0.0% |
| Trade debts | 44 | - | €9,213 | +€9,213 | |
| Suppliers | 440/4 | - | €9,213 | +€9,213 | |
| Taxes, remuneration and social security | 45 | €3,193 | €1,470 | -€1,722 | -53.9% |
| Taxes | 450/3 | €3,193 | €1,470 | -€1,722 | -53.9% |
| Other amounts payable | 47/48 | €11,023 | €11,023 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,147 | €566 | -€10,581 | -94.9% |
| Other operating charges | 640/8 | €384 | €1,292 | +€908 | +236% |
| Gross operating margin | 9900 | €22,458 | €8,986 | -€13,472 | -60.0% |
| Operating profit (loss) | 9901 | €10,926 | €7,128 | -€3,799 | -34.8% |
| Financial charges | 65/66B | €4,710 | €3,321 | -€1,389 | -29.5% |
| Recurring financial charges | 65 | €4,710 | €3,321 | -€1,389 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €6,216 | €3,807 | -€2,409 | -38.8% |
| Income taxes | 67/77 | €1,243 | €701 | -€542 | -43.6% |
| Profit (loss) for the period | 9904 | €4,973 | €3,106 | -€1,867 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,973 | €3,106 | -€1,867 | -37.5% |
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 24 October 2026 via checked.be.