FITCLASS KAPELLEN: what changed
FITCLASS KAPELLEN
Largest movements
- Cash +€14,460
up €14,460 (+89.4%), from €16,171 to €30,630
mainly Depreciation (+€10,887) and Net result for the year (+€3,192)
- Tangible fixed assets -€7,934
down €7,934 (-59.6%), from €13,312 to €5,378
of which Land and buildings: -€8,169
- Reserves +€3,190
up €3,190 (+45.6%), from €7,000 to €10,190
- Trade debts +€3,014
up €3,014 (+295%), from €1,022 to €4,036
- Tax, wage and social debts +€789
up €789 (+25.6%), from €3,086 to €3,874
- Gross operating margin -€14,131
down €14,131 (-43.8%), from €32,274 to €18,143
- Depreciation -€4,418
down €4,418 (-28.9%), from €15,305 to €10,887
- Taxes -€886
down €886 (-32.1%), from €2,755 to €1,869
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,052 | €39,025 | +€6,973 | +21.8% |
| Fixed assets | 21/28 | €13,487 | €5,553 | -€7,934 | -58.8% |
| Tangible fixed assets | 22/27 | €13,312 | €5,378 | -€7,934 | -59.6% |
| Land and buildings | 22 | €8,692 | €523 | -€8,169 | -94.0% |
| Plant, machinery and equipment | 23 | €4,620 | €1,948 | -€2,672 | -57.8% |
| Furniture and vehicles | 24 | - | €2,908 | +€2,908 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €18,565 | €33,471 | +€14,906 | +80.3% |
| Amounts receivable within one year | 40/41 | €1,737 | €1,835 | +€97 | +5.6% |
| Trade receivables | 40 | €1,737 | €1,835 | +€97 | +5.6% |
| Cash at bank and in hand | 54/58 | €16,171 | €30,630 | +€14,460 | +89.4% |
| Deferred charges and accrued income | 490/1 | €656 | €1,006 | +€350 | +53.3% |
| Total equity and liabilities | 10/49 | €32,052 | €39,025 | +€6,973 | +21.8% |
| Equity | 10/15 | €27,024 | €30,216 | +€3,192 | +11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €10,190 | +€3,190 | +45.6% |
| Distributable reserves | 133 | €7,000 | €10,190 | +€3,190 | +45.6% |
| Profit (loss) carried forward | 14 | €24 | €26 | +€2 | +7.5% |
| Amounts payable | 17/49 | €5,028 | €8,809 | +€3,781 | +75.2% |
| Amounts payable within one year | 42/48 | €5,028 | €8,809 | +€3,781 | +75.2% |
| Trade debts | 44 | €1,022 | €4,036 | +€3,014 | +295% |
| Suppliers | 440/4 | €1,022 | €4,036 | +€3,014 | +295% |
| Taxes, remuneration and social security | 45 | €3,086 | €3,874 | +€789 | +25.6% |
| Taxes | 450/3 | €3,086 | €3,874 | +€789 | +25.6% |
| Other amounts payable | 47/48 | €920 | €899 | -€22 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,305 | €10,887 | -€4,418 | -28.9% |
| Other operating charges | 640/8 | €2,070 | €2,135 | +€65 | +3.1% |
| Gross operating margin | 9900 | €32,274 | €18,143 | -€14,131 | -43.8% |
| Operating profit (loss) | 9901 | €14,898 | €5,121 | -€9,778 | -65.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +5.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +5.0% |
| Financial charges | 65/66B | €288 | €60 | -€228 | -79.1% |
| Recurring financial charges | 65 | €288 | €60 | -€228 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €14,611 | €5,061 | -€9,550 | -65.4% |
| Income taxes | 67/77 | €2,755 | €1,869 | -€886 | -32.1% |
| Profit (loss) for the period | 9904 | €11,856 | €3,192 | -€8,664 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,856 | €3,192 | -€8,664 | -73.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.