FITSPIRATION: what changed
Two fiscal 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.
FITSPIRATION
Largest movements
- Deferred charges and accrued income -€51,851
down €51,851 (-99.5%), from €52,091 to €240
- Tangible fixed assets -€29,177
down €29,177 (-26.1%), from €111,652 to €82,475
of which Other tangible fixed assets: -€24,394
- Receivables within one year -€27,241
down €27,241 (-95.0%), from €28,674 to €1,433
of which Trade receivables: -€28,620
- Cash -€7,701
down €7,701 (-20.2%), from €38,080 to €30,379
mainly Trade debts (-€95,367) and Current portion of long-term debt (-€20,028)
- Trade debts -€95,367
down €95,367 (-69.7%), from €136,834 to €41,467
- Current portion of long-term debt -€20,028
down €20,028 (-48.5%), from €41,286 to €21,258
- Other debts -€19,309
down €19,309 (-65.3%), from €29,587 to €10,278
- Profit (loss) carried forward +€18,592
up €18,592 (+7.2%), from -€257,183 to -€238,591
- Debts after one year -€3,758
down €3,758 (-1.9%), from €201,358 to €197,600
of which Financial debts: -€21,258
- Gross operating margin -€46,229
down €46,229 (-31.3%), from €147,911 to €101,682
- Depreciation -€29,330
down €29,330 (-46.8%), from €62,617 to €33,287
- Staff costs -€22,401
down €22,401 (-37.8%), from €59,253 to €36,852
- Financial income -€17,571
down €17,571 (-100.0%), from €17,579 to €8
- Financial charges -€7,708
down €7,708 (-41.0%), from €18,796 to €11,088
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 | €234,497 | €117,727 | -€116,770 | -49.8% |
| Fixed assets | 21/28 | €111,652 | €82,475 | -€29,177 | -26.1% |
| Tangible fixed assets | 22/27 | €111,652 | €82,475 | -€29,177 | -26.1% |
| Plant, machinery and equipment | 23 | €24,241 | €19,458 | -€4,783 | -19.7% |
| Other tangible fixed assets | 26 | €87,411 | €63,017 | -€24,394 | -27.9% |
| Current assets | 29/58 | €122,845 | €35,252 | -€87,593 | -71.3% |
| Stocks and contracts in progress | 3 | €4,000 | €3,200 | -€800 | -20.0% |
| Stocks | 30/36 | €4,000 | €3,200 | -€800 | -20.0% |
| Amounts receivable within one year | 40/41 | €28,674 | €1,433 | -€27,241 | -95.0% |
| Trade receivables | 40 | €28,620 | - | -€28,620 | |
| Other amounts receivable | 41 | €54 | €1,433 | +€1,379 | +2553.7% |
| Cash at bank and in hand | 54/58 | €38,080 | €30,379 | -€7,701 | -20.2% |
| Deferred charges and accrued income | 490/1 | €52,091 | €240 | -€51,851 | -99.5% |
| Total equity and liabilities | 10/49 | €234,497 | €117,727 | -€116,770 | -49.8% |
| Equity | 10/15 | -€177,183 | -€158,591 | +€18,592 | +10.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,183 | -€238,591 | +€18,592 | +7.2% |
| Amounts payable | 17/49 | €411,680 | €276,318 | -€135,362 | -32.9% |
| Amounts payable after more than one year | 17 | €201,358 | €197,600 | -€3,758 | -1.9% |
| Financial debts | 170/4 | €21,258 | - | -€21,258 | |
| Other amounts payable | 178/9 | €180,100 | €197,600 | +€17,500 | +9.7% |
| Amounts payable within one year | 42/48 | €210,322 | €78,718 | -€131,604 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €41,286 | €21,258 | -€20,028 | -48.5% |
| Trade debts | 44 | €136,834 | €41,467 | -€95,367 | -69.7% |
| Suppliers | 440/4 | €136,834 | €41,467 | -€95,367 | -69.7% |
| Taxes, remuneration and social security | 45 | €2,615 | €5,715 | +€3,100 | +118.5% |
| Taxes | 450/3 | €341 | €2,517 | +€2,176 | +638.1% |
| Remuneration and social security | 454/9 | €2,274 | €3,198 | +€924 | +40.6% |
| Other amounts payable | 47/48 | €29,587 | €10,278 | -€19,309 | -65.3% |
| Remuneration, social security and pensions | 62 | €59,253 | €36,852 | -€22,401 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,617 | €33,287 | -€29,330 | -46.8% |
| Other operating charges | 640/8 | €3,804 | €1,871 | -€1,933 | -50.8% |
| Gross operating margin | 9900 | €147,911 | €101,682 | -€46,229 | -31.3% |
| Operating profit (loss) | 9901 | €22,237 | €29,672 | +€7,435 | +33.4% |
| Financial income | 75/76B | €17,579 | €8 | -€17,571 | -100.0% |
| Recurring financial income | 75 | €17,579 | €8 | -€17,571 | -100.0% |
| Financial charges | 65/66B | €18,796 | €11,088 | -€7,708 | -41.0% |
| Recurring financial charges | 65 | €18,796 | €11,088 | -€7,708 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €21,020 | €18,592 | -€2,428 | -11.6% |
| Income taxes | 67/77 | €328 | - | -€328 | |
| Profit (loss) for the period | 9904 | €20,692 | €18,592 | -€2,100 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,692 | €18,592 | -€2,100 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.