FITPRO: 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.
FITPRO
Largest movements
- Cash -€107,507
down €107,507 (-63.6%), from €169,037 to €61,531
mainly Investment in fixed assets (net) (-€90,004) and Receivables after one year (-€47,500)
- Receivables after one year +€47,500
new in 2025: €47,500
- Financial fixed assets +€46,500
new in 2025: €46,500
- Current investments +€23,711
up €23,711 (+10.9%), from €218,199 to €241,910
- Reserves +€82,046
up €82,046 (+13.4%), from €610,653 to €692,699
of which Distributable reserves: +€82,046
- Debts after one year -€42,215
down €42,215 (-32.9%), from €128,501 to €86,285
- Tax, wage and social debts -€27,122
down €27,122 (-79.1%), from €34,309 to €7,187
of which Taxes: -€27,122
- Gross operating margin -€30,039
down €30,039 (-12.4%), from €242,776 to €212,737
- Taxes -€13,659
down €13,659 (-21.8%), from €62,648 to €48,989
- Depreciation +€9,098
up €9,098 (+21.4%), from €42,563 to €51,661
- Financial income -€2,993
down €2,993 (-16.1%), from €18,638 to €15,645
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 | €856,522 | €861,191 | +€4,670 | +0.5% |
| Fixed assets | 21/28 | €436,228 | €474,571 | +€38,343 | +8.8% |
| Tangible fixed assets | 22/27 | €436,228 | €428,071 | -€8,157 | -1.9% |
| Land and buildings | 22 | €331,199 | €338,535 | +€7,336 | +2.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €10,561 | €12,589 | +€2,028 | +19.2% |
| Leasing and similar rights | 25 | €69,755 | €54,015 | -€15,740 | -22.6% |
| Other tangible fixed assets | 26 | €24,712 | €22,932 | -€1,780 | -7.2% |
| Financial fixed assets | 28 | - | €46,500 | +€46,500 | |
| Current assets | 29/58 | €420,294 | €386,620 | -€33,674 | -8.0% |
| Amounts receivable after more than one year | 29 | - | €47,500 | +€47,500 | |
| Other amounts receivable | 291 | - | €47,500 | +€47,500 | |
| Amounts receivable within one year | 40/41 | €28,632 | €27,095 | -€1,537 | -5.4% |
| Trade receivables | 40 | €28,632 | €27,013 | -€1,619 | -5.7% |
| Other amounts receivable | 41 | €0 | €81 | +€81 | |
| Current investments | 50/53 | €218,199 | €241,910 | +€23,711 | +10.9% |
| Cash at bank and in hand | 54/58 | €169,037 | €61,531 | -€107,507 | -63.6% |
| Deferred charges and accrued income | 490/1 | €4,426 | €8,585 | +€4,159 | +94.0% |
| Total equity and liabilities | 10/49 | €856,522 | €861,191 | +€4,670 | +0.5% |
| Equity | 10/15 | €616,853 | €698,899 | +€82,046 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €610,653 | €692,699 | +€82,046 | +13.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €610,653 | €692,699 | +€82,046 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €239,669 | €162,292 | -€77,376 | -32.3% |
| Amounts payable after more than one year | 17 | €128,501 | €86,285 | -€42,215 | -32.9% |
| Financial debts | 170/4 | €128,501 | €86,285 | -€42,215 | -32.9% |
| Amounts payable within one year | 42/48 | €108,257 | €74,937 | -€33,320 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €41,969 | €40,929 | -€1,040 | -2.5% |
| Trade debts | 44 | €9,341 | €11,280 | +€1,939 | +20.8% |
| Suppliers | 440/4 | €9,341 | €11,280 | +€1,939 | +20.8% |
| Taxes, remuneration and social security | 45 | €34,309 | €7,187 | -€27,122 | -79.1% |
| Taxes | 450/3 | €32,379 | €5,257 | -€27,122 | -83.8% |
| Remuneration and social security | 454/9 | €1,930 | €1,930 | = | 0.0% |
| Other amounts payable | 47/48 | €22,638 | €15,540 | -€7,098 | -31.4% |
| Accrued charges and deferred income | 492/3 | €2,911 | €1,070 | -€1,841 | -63.2% |
| Non-recurring operating income | 76A | €32,374 | €0 | -€32,374 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,563 | €51,661 | +€9,098 | +21.4% |
| Other operating charges | 640/8 | €3,035 | €4,303 | +€1,269 | +41.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €242,776 | €212,737 | -€30,039 | -12.4% |
| Operating profit (loss) | 9901 | €197,178 | €156,773 | -€40,405 | -20.5% |
| Financial income | 75/76B | €18,638 | €15,645 | -€2,993 | -16.1% |
| Recurring financial income | 75 | €18,638 | €15,645 | -€2,993 | -16.1% |
| Financial charges | 65/66B | €4,585 | €6,382 | +€1,798 | +39.2% |
| Recurring financial charges | 65 | €4,585 | €6,382 | +€1,798 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €211,231 | €166,035 | -€45,196 | -21.4% |
| Income taxes | 67/77 | €62,648 | €48,989 | -€13,659 | -21.8% |
| Profit (loss) for the period | 9904 | €148,584 | €117,046 | -€31,538 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €148,584 | €117,046 | -€31,538 | -21.2% |
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 11 October 2026 via checked.be.