FITCAVE: 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.
FITCAVE
Largest movements
- Cash +€34,355
up €34,355 (+2269.2%), from €1,514 to €35,869
mainly Other debts (+€22,793) and Trade debts (+€18,637)
- Tangible fixed assets +€33,664
up €33,664 (+171.1%), from €19,677 to €53,341
of which Furniture and vehicles: +€18,054
- Current investments -€16,600
down €16,600 (-74.5%), from €22,281 to €5,681
- Receivables within one year +€3,521
up €3,521 (+11.2%), from €31,360 to €34,881
of which Other amounts receivable: +€7,956
- Other debts +€22,793
up €22,793 (+1003.2%), from €2,272 to €25,065
- Trade debts +€18,637
up €18,637 (+612.1%), from €3,045 to €21,682
- Current portion of long-term debt +€15,668
new in 2025: €15,668
- Tax, wage and social debts -€13,908
down €13,908 (-72.9%), from €19,088 to €5,180
of which Taxes: -€15,788
- Debts after one year +€10,526
new in 2025: €10,526
- Staff costs +€12,243
up €12,243 (+116.5%), from €10,507 to €22,750
- Taxes -€8,187
down €8,187 (-79.5%), from €10,292 to €2,105
- Other operating charges +€2,417
up €2,417 (+107.6%), from €2,246 to €4,663
- Depreciation +€2,352
up €2,352 (+43.5%), from €5,401 to €7,753
- Gross operating margin +€2,010
up €2,010 (+4.1%), from €48,673 to €50,683
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 | €76,407 | €131,422 | +€55,015 | +72.0% |
| Fixed assets | 21/28 | €19,677 | €53,341 | +€33,664 | +171.1% |
| Tangible fixed assets | 22/27 | €19,677 | €53,341 | +€33,664 | +171.1% |
| Plant, machinery and equipment | 23 | €6,315 | €21,925 | +€15,610 | +247.2% |
| Furniture and vehicles | 24 | €13,362 | €31,416 | +€18,054 | +135.1% |
| Current assets | 29/58 | €56,730 | €78,081 | +€21,351 | +37.6% |
| Stocks and contracts in progress | 3 | €1,575 | €1,650 | +€75 | +4.8% |
| Stocks | 30/36 | €1,575 | €1,650 | +€75 | +4.8% |
| Amounts receivable within one year | 40/41 | €31,360 | €34,881 | +€3,521 | +11.2% |
| Trade receivables | 40 | €28,213 | €23,778 | -€4,435 | -15.7% |
| Other amounts receivable | 41 | €3,147 | €11,103 | +€7,956 | +252.8% |
| Current investments | 50/53 | €22,281 | €5,681 | -€16,600 | -74.5% |
| Cash at bank and in hand | 54/58 | €1,514 | €35,869 | +€34,355 | +2269.2% |
| Total equity and liabilities | 10/49 | €76,407 | €131,422 | +€55,015 | +72.0% |
| Equity | 10/15 | €44,181 | €53,205 | +€9,024 | +20.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,181 | €18,205 | +€9,024 | +98.3% |
| Amounts payable | 17/49 | €32,226 | €78,217 | +€45,991 | +142.7% |
| Amounts payable after more than one year | 17 | - | €10,526 | +€10,526 | |
| Financial debts | 170/4 | - | €10,526 | +€10,526 | |
| Amounts payable within one year | 42/48 | €32,178 | €67,595 | +€35,417 | +110.1% |
| Current portion of amounts payable after more than one year | 42 | - | €15,668 | +€15,668 | |
| Trade debts | 44 | €3,045 | €21,682 | +€18,637 | +612.1% |
| Suppliers | 440/4 | €3,045 | €21,682 | +€18,637 | +612.1% |
| Advances received on contracts in progress | 46 | €7,773 | - | -€7,773 | |
| Taxes, remuneration and social security | 45 | €19,088 | €5,180 | -€13,908 | -72.9% |
| Taxes | 450/3 | €16,625 | €837 | -€15,788 | -95.0% |
| Remuneration and social security | 454/9 | €2,463 | €4,343 | +€1,880 | +76.3% |
| Other amounts payable | 47/48 | €2,272 | €25,065 | +€22,793 | +1003.2% |
| Accrued charges and deferred income | 492/3 | €48 | €96 | +€48 | +100.0% |
| Remuneration, social security and pensions | 62 | €10,507 | €22,750 | +€12,243 | +116.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,401 | €7,753 | +€2,352 | +43.5% |
| Other operating charges | 640/8 | €2,246 | €4,663 | +€2,417 | +107.6% |
| Non-recurring operating charges | 66A | - | €4,034 | +€4,034 | |
| Gross operating margin | 9900 | €48,673 | €50,683 | +€2,010 | +4.1% |
| Operating profit (loss) | 9901 | €30,519 | €11,483 | -€19,036 | -62.4% |
| Financial income | 75/76B | €8 | €213 | +€205 | +2562.5% |
| Recurring financial income | 75 | €8 | €213 | +€205 | +2562.5% |
| Financial charges | 65/66B | €294 | €567 | +€273 | +92.9% |
| Recurring financial charges | 65 | €294 | €567 | +€273 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €30,233 | €11,129 | -€19,104 | -63.2% |
| Income taxes | 67/77 | €10,292 | €2,105 | -€8,187 | -79.5% |
| Profit (loss) for the period | 9904 | €19,941 | €9,024 | -€10,917 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,941 | €9,024 | -€10,917 | -54.7% |
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 10 October 2026 via checked.be.