FITFORYOU: 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.
FITFORYOU
Largest movements
- Stocks and contracts +€213,309
up €213,309 (+1,254%), from €17,010 to €230,318
- Tangible fixed assets -€38,156
down €38,156 (-5.1%), from €753,813 to €715,657
of which Plant, machinery and equipment: -€22,031
- Cash +€26,551
up €26,551 (+38.3%), from €69,235 to €95,787
mainly Short-term financial debts (+€160,000) and Net result for the year (+€51,069)
- Short-term financial debts +€160,000
new in 2025: €160,000
- Reserves +€51,069
up €51,069 (+29.9%), from €170,558 to €221,628
of which Distributable reserves: +€51,069
- Debts after one year -€36,993
down €36,993 (-8.2%), from €452,736 to €415,743
- Staff costs -€29,480
down €29,480 (-91.4%), from €32,242 to €2,762
- Gross operating margin -€13,862
down €13,862 (-8.6%), from €161,091 to €147,229
- Financial charges +€5,800
up €5,800 (+28.1%), from €20,634 to €26,433
- Depreciation -€5,431
down €5,431 (-15.9%), from €34,149 to €28,718
- Taxes +€4,713
up €4,713 (+25.4%), from €18,577 to €23,290
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 | €1,287,565 | €1,483,207 | +€195,642 | +15.2% |
| Fixed assets | 21/28 | €1,183,941 | €1,144,734 | -€39,207 | -3.3% |
| Intangible fixed assets | 21 | €2,120 | €1,069 | -€1,051 | -49.6% |
| Tangible fixed assets | 22/27 | €753,813 | €715,657 | -€38,156 | -5.1% |
| Land and buildings | 22 | €714,666 | €699,606 | -€15,060 | -2.1% |
| Plant, machinery and equipment | 23 | €32,403 | €10,372 | -€22,031 | -68.0% |
| Furniture and vehicles | 24 | €6,743 | €5,679 | -€1,065 | -15.8% |
| Financial fixed assets | 28 | €428,009 | €428,009 | = | 0.0% |
| Current assets | 29/58 | €103,624 | €338,473 | +€234,849 | +227% |
| Stocks and contracts in progress | 3 | €17,010 | €230,318 | +€213,309 | +1,254% |
| Stocks | 30/36 | €17,010 | €230,318 | +€213,309 | +1,254% |
| Amounts receivable within one year | 40/41 | €7,106 | €7,622 | +€516 | +7.3% |
| Trade receivables | 40 | €5,283 | €7,622 | +€2,339 | +44.3% |
| Other amounts receivable | 41 | €1,823 | - | -€1,823 | |
| Cash at bank and in hand | 54/58 | €69,235 | €95,787 | +€26,551 | +38.3% |
| Deferred charges and accrued income | 490/1 | €10,273 | €4,746 | -€5,527 | -53.8% |
| Total equity and liabilities | 10/49 | €1,287,565 | €1,483,207 | +€195,642 | +15.2% |
| Equity | 10/15 | €604,758 | €655,828 | +€51,069 | +8.4% |
| Contributions | 10/11 | €434,200 | €434,200 | = | 0.0% |
| Reserves | 13 | €170,558 | €221,628 | +€51,069 | +29.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €125,958 | €177,028 | +€51,069 | +40.5% |
| Amounts payable | 17/49 | €682,807 | €827,379 | +€144,572 | +21.2% |
| Amounts payable after more than one year | 17 | €452,736 | €415,743 | -€36,993 | -8.2% |
| Financial debts | 170/4 | €452,736 | €415,743 | -€36,993 | -8.2% |
| Amounts payable within one year | 42/48 | €230,071 | €411,637 | +€181,566 | +78.9% |
| Current portion of amounts payable after more than one year | 42 | €36,220 | €36,993 | +€773 | +2.1% |
| Financial debts | 43 | - | €160,000 | +€160,000 | |
| Credit institutions | 430/8 | - | €160,000 | +€160,000 | |
| Trade debts | 44 | €20,922 | €34,308 | +€13,386 | +64.0% |
| Suppliers | 440/4 | €20,922 | €34,308 | +€13,386 | +64.0% |
| Taxes, remuneration and social security | 45 | €39,708 | €46,076 | +€6,367 | +16.0% |
| Taxes | 450/3 | €38,250 | €39,092 | +€842 | +2.2% |
| Remuneration and social security | 454/9 | €1,458 | €6,984 | +€5,526 | +379% |
| Other amounts payable | 47/48 | €133,221 | €134,260 | +€1,039 | +0.8% |
| Remuneration, social security and pensions | 62 | €32,242 | €2,762 | -€29,480 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,149 | €28,718 | -€5,431 | -15.9% |
| Other operating charges | 640/8 | €3,509 | €2,768 | -€741 | -21.1% |
| Non-recurring operating charges | 66A | €9,290 | €12,189 | +€2,899 | +31.2% |
| Gross operating margin | 9900 | €161,091 | €147,229 | -€13,862 | -8.6% |
| Operating profit (loss) | 9901 | €81,901 | €100,792 | +€18,891 | +23.1% |
| Financial income | 75/76B | €3,595 | €0 | -€3,595 | -100.0% |
| Recurring financial income | 75 | €3,595 | €0 | -€3,595 | -100.0% |
| Financial charges | 65/66B | €20,634 | €26,433 | +€5,800 | +28.1% |
| Recurring financial charges | 65 | €20,634 | €26,433 | +€5,800 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €64,862 | €74,359 | +€9,497 | +14.6% |
| Income taxes | 67/77 | €18,577 | €23,290 | +€4,713 | +25.4% |
| Profit (loss) for the period | 9904 | €46,285 | €51,069 | +€4,784 | +10.3% |
| Transfer to tax-exempt reserves | 689 | €42,100 | - | -€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,185 | €51,069 | +€46,884 | +1,120% |
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 26 October 2026 via checked.be.