FITMUM: 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.
FITMUM
Largest movements
- Tangible fixed assets +€6,534
up €6,534 (+243%), from €2,686 to €9,220
of which Furniture and vehicles: +€3,360
- Cash -€5,728
down €5,728 (-39.2%), from €14,615 to €8,888
mainly Investment in fixed assets (net) (-€8,147) and Receivables within one year (-€2,457)
- Receivables within one year +€2,457
up €2,457 (+7.8%), from €31,671 to €34,129
of which Trade receivables: +€4,613
- Intangible fixed assets -€560
down €560 (-31.2%), from €1,794 to €1,234
- Profit (loss) carried forward +€2,542
up €2,542 (+7.2%), from €35,186 to €37,728
- Trade debts +€1,479
up €1,479 (+13.7%), from €10,777 to €12,257
- Tax, wage and social debts -€1,062
down €1,062 (-21.8%), from €4,863 to €3,801
- Gross operating margin -€10,840
down €10,840 (-53.4%), from €20,315 to €9,475
- Staff costs -€1,320
no longer reported in 2025 (was €1,320)
- Depreciation +€1,201
up €1,201 (+124%), from €972 to €2,173
- Financial charges +€1,032
up €1,032 (+303%), from €341 to €1,374
- Taxes -€635
down €635 (-14.1%), from €4,491 to €3,856
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 | €52,659 | €55,619 | +€2,959 | +5.6% |
| Fixed assets | 21/28 | €4,481 | €10,455 | +€5,974 | +133% |
| Intangible fixed assets | 21 | €1,794 | €1,234 | -€560 | -31.2% |
| Tangible fixed assets | 22/27 | €2,686 | €9,220 | +€6,534 | +243% |
| Furniture and vehicles | 24 | €2,092 | €5,452 | +€3,360 | +161% |
| Other tangible fixed assets | 26 | €594 | €3,768 | +€3,174 | +534% |
| Current assets | 29/58 | €48,178 | €45,164 | -€3,014 | -6.3% |
| Stocks and contracts in progress | 3 | €300 | €300 | = | 0.0% |
| Stocks | 30/36 | €300 | €300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,671 | €34,129 | +€2,457 | +7.8% |
| Trade receivables | 40 | €17,046 | €21,659 | +€4,613 | +27.1% |
| Other amounts receivable | 41 | €14,626 | €12,470 | -€2,156 | -14.7% |
| Cash at bank and in hand | 54/58 | €14,615 | €8,888 | -€5,728 | -39.2% |
| Deferred charges and accrued income | 490/1 | €1,592 | €1,848 | +€256 | +16.1% |
| Total equity and liabilities | 10/49 | €52,659 | €55,619 | +€2,959 | +5.6% |
| Equity | 10/15 | €36,186 | €38,728 | +€2,542 | +7.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,186 | €37,728 | +€2,542 | +7.2% |
| Amounts payable | 17/49 | €16,473 | €16,890 | +€417 | +2.5% |
| Amounts payable within one year | 42/48 | €16,473 | €16,890 | +€417 | +2.5% |
| Trade debts | 44 | €10,777 | €12,257 | +€1,479 | +13.7% |
| Suppliers | 440/4 | €10,777 | €12,257 | +€1,479 | +13.7% |
| Taxes, remuneration and social security | 45 | €4,863 | €3,801 | -€1,062 | -21.8% |
| Taxes | 450/3 | €4,863 | €3,801 | -€1,062 | -21.8% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,320 | - | -€1,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €2,173 | +€1,201 | +124% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €20,315 | €9,475 | -€10,840 | -53.4% |
| Operating profit (loss) | 9901 | €17,636 | €7,302 | -€10,334 | -58.6% |
| Financial income | 75/76B | €1,555 | €1,302 | -€252 | -16.2% |
| Recurring financial income | 75 | €1,555 | €1,302 | -€252 | -16.2% |
| Financial charges | 65/66B | €341 | €1,374 | +€1,032 | +303% |
| Recurring financial charges | 65 | €341 | €1,374 | +€1,032 | +303% |
| Profit (loss) for the period before taxes | 9903 | €18,849 | €7,231 | -€11,619 | -61.6% |
| Income taxes | 67/77 | €4,491 | €3,856 | -€635 | -14.1% |
| Profit (loss) for the period | 9904 | €14,358 | €3,375 | -€10,983 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,358 | €3,375 | -€10,983 | -76.5% |
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 22 October 2026 via checked.be.