FITNESS ZONE: what changed
FITNESS ZONE
Largest movements
- Cash +€3,632
up €3,632 (+133%), from €2,738 to €6,370
mainly Depreciation (+€4,179) and Accrued charges and deferred income (+€1,560)
- Receivables within one year +€2,980
up €2,980 (+34.2%), from €8,705 to €11,685
of which Trade receivables: +€3,151
- Tangible fixed assets -€2,814
down €2,814 (-27.1%), from €10,374 to €7,560
- Deferred charges and accrued income +€344
up €344 (+136%), from €252 to €597
- Accrued charges and deferred income +€1,560
new in 2025: €1,560
- Other debts +€1,086
up €1,086 (+10.7%), from €10,181 to €11,267
- Profit (loss) carried forward +€1,072
up €1,072 (+49.5%), from -€2,166 to -€1,094
- Tax, wage and social debts +€999
up €999 (+78.4%), from €1,274 to €2,273
of which Taxes: +€1,699
- Trade debts -€727
down €727 (-13.4%), from €5,423 to €4,697
- Gross operating margin +€4,645
up €4,645 (+192%), from €2,422 to €7,067
- Other operating charges +€1,004
up €1,004 (+150%), from €671 to €1,674
- Depreciation +€661
up €661 (+18.8%), from €3,519 to €4,179
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 | €23,573 | €27,564 | +€3,990 | +16.9% |
| Formation expenses | 20 | €304 | €152 | -€152 | -50.0% |
| Fixed assets | 21/28 | €11,574 | €8,760 | -€2,814 | -24.3% |
| Tangible fixed assets | 22/27 | €10,374 | €7,560 | -€2,814 | -27.1% |
| Plant, machinery and equipment | 23 | €2,243 | €1,016 | -€1,227 | -54.7% |
| Furniture and vehicles | 24 | €1,989 | €1,631 | -€358 | -18.0% |
| Other tangible fixed assets | 26 | €6,142 | €4,914 | -€1,228 | -20.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €11,696 | €18,652 | +€6,956 | +59.5% |
| Amounts receivable within one year | 40/41 | €8,705 | €11,685 | +€2,980 | +34.2% |
| Trade receivables | 40 | €8,015 | €11,165 | +€3,151 | +39.3% |
| Other amounts receivable | 41 | €690 | €520 | -€170 | -24.7% |
| Cash at bank and in hand | 54/58 | €2,738 | €6,370 | +€3,632 | +133% |
| Deferred charges and accrued income | 490/1 | €252 | €597 | +€344 | +136% |
| Total equity and liabilities | 10/49 | €23,573 | €27,564 | +€3,990 | +16.9% |
| Equity | 10/15 | €5,834 | €6,906 | +€1,072 | +18.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,166 | -€1,094 | +€1,072 | +49.5% |
| Amounts payable | 17/49 | €17,739 | €20,658 | +€2,918 | +16.5% |
| Amounts payable within one year | 42/48 | €17,739 | €19,098 | +€1,358 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €861 | €861 | = | 0.0% |
| Trade debts | 44 | €5,423 | €4,697 | -€727 | -13.4% |
| Suppliers | 440/4 | €5,423 | €4,697 | -€727 | -13.4% |
| Taxes, remuneration and social security | 45 | €1,274 | €2,273 | +€999 | +78.4% |
| Taxes | 450/3 | €574 | €2,273 | +€1,699 | +296% |
| Remuneration and social security | 454/9 | €700 | €0 | -€700 | -100% |
| Other amounts payable | 47/48 | €10,181 | €11,267 | +€1,086 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €1,560 | +€1,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,519 | €4,179 | +€661 | +18.8% |
| Other operating charges | 640/8 | €671 | €1,674 | +€1,004 | +150% |
| Gross operating margin | 9900 | €2,422 | €7,067 | +€4,645 | +192% |
| Operating profit (loss) | 9901 | -€1,767 | €1,214 | +€2,981 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €208 | €166 | -€42 | -20.4% |
| Recurring financial charges | 65 | €208 | €166 | -€42 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,976 | €1,072 | +€3,048 | |
| Profit (loss) for the period | 9904 | -€1,976 | €1,072 | +€3,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,976 | €1,072 | +€3,048 |
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.