Fits by Steph: 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.
Fits by Steph
Largest movements
- Receivables within one year -€2,880
down €2,880 (-22.3%), from €12,901 to €10,020
- Cash -€823
down €823 (-100.0%), from €823 to €0
mainly Trade debts (-€43,915) and Debts after one year (-€14,230)
- Deferred charges and accrued income +€174
new in 2025: €174
- Trade debts -€43,915
down €43,915 (-75.2%), from €58,406 to €14,491
- Profit (loss) carried forward +€33,752
up €33,752 (+26.2%), from -€129,006 to -€95,255
- Other debts +€24,275
up €24,275 (+42.9%), from €56,524 to €80,800
- Debts after one year -€14,230
no longer reported in 2025 (was €14,230)
- Current portion of long-term debt -€4,652
down €4,652 (-79.1%), from €5,882 to €1,230
- Gross operating margin +€62,866
up €62,866, from -€26,991 to €35,874
- Other operating charges -€2,895
down €2,895 (-83.9%), from €3,451 to €556
- Financial charges -€1,707
down €1,707 (-52.1%), from €3,273 to €1,567
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 | €13,724 | €10,194 | -€3,530 | -25.7% |
| Current assets | 29/58 | €13,724 | €10,194 | -€3,530 | -25.7% |
| Amounts receivable within one year | 40/41 | €12,901 | €10,020 | -€2,880 | -22.3% |
| Trade receivables | 40 | €12,901 | €10,020 | -€2,880 | -22.3% |
| Cash at bank and in hand | 54/58 | €823 | €0 | -€823 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €174 | +€174 | |
| Total equity and liabilities | 10/49 | €13,724 | €10,194 | -€3,530 | -25.7% |
| Equity | 10/15 | -€126,006 | -€92,255 | +€33,752 | +26.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,006 | -€95,255 | +€33,752 | +26.2% |
| Amounts payable | 17/49 | €139,730 | €102,449 | -€37,281 | -26.7% |
| Amounts payable after more than one year | 17 | €14,230 | - | -€14,230 | |
| Financial debts | 170/4 | €14,230 | - | -€14,230 | |
| Amounts payable within one year | 42/48 | €125,176 | €102,059 | -€23,117 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €5,882 | €1,230 | -€4,652 | -79.1% |
| Financial debts | 43 | - | €947 | +€947 | |
| Credit institutions | 430/8 | - | €947 | +€947 | |
| Trade debts | 44 | €58,406 | €14,491 | -€43,915 | -75.2% |
| Suppliers | 440/4 | €58,406 | €14,491 | -€43,915 | -75.2% |
| Taxes, remuneration and social security | 45 | €4,364 | €4,592 | +€227 | +5.2% |
| Taxes | 450/3 | €4,364 | €4,092 | -€273 | -6.3% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €56,524 | €80,800 | +€24,275 | +42.9% |
| Accrued charges and deferred income | 492/3 | €324 | €390 | +€66 | +20.3% |
| Non-recurring operating income | 76A | - | €1,724 | +€1,724 | |
| Other operating charges | 640/8 | €3,451 | €556 | -€2,895 | -83.9% |
| Gross operating margin | 9900 | -€26,991 | €35,874 | +€62,866 | |
| Operating profit (loss) | 9901 | -€30,443 | €35,318 | +€65,761 | |
| Financial income | 75/76B | €169 | €0 | -€169 | -100.0% |
| Recurring financial income | 75 | €169 | €0 | -€169 | -100.0% |
| Financial charges | 65/66B | €3,273 | €1,567 | -€1,707 | -52.1% |
| Recurring financial charges | 65 | €3,273 | €1,567 | -€1,707 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,547 | €33,752 | +€67,299 | |
| Profit (loss) for the period | 9904 | -€33,547 | €33,752 | +€67,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,547 | €33,752 | +€67,299 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.