FITSULTING: 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.
FITSULTING
Largest movements
- Cash +€55,444
up €55,444 (+59.6%), from €93,069 to €148,512
mainly Net result for the year (+€48,412) and Tax, wage and social debts (+€5,972)
- Receivables within one year -€2,595
down €2,595 (-16.1%), from €16,117 to €13,522
- Reserves +€48,412
up €48,412 (+52.8%), from €91,677 to €140,089
- Tax, wage and social debts +€5,972
up €5,972 (+46.5%), from €12,831 to €18,803
- Gross operating margin -€16,310
down €16,310 (-20.9%), from €78,188 to €61,878
- Taxes -€3,024
down €3,024 (-18.7%), from €16,178 to €13,155
- Financial income +€890
up €890 (+2179.6%), from €41 to €931
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 | €113,335 | €166,929 | +€53,593 | +47.3% |
| Fixed assets | 21/28 | €4,150 | €4,894 | +€745 | +18.0% |
| Tangible fixed assets | 22/27 | €4,150 | €4,894 | +€745 | +18.0% |
| Plant, machinery and equipment | 23 | €4,150 | €3,679 | -€471 | -11.3% |
| Furniture and vehicles | 24 | - | €1,216 | +€1,216 | |
| Current assets | 29/58 | €109,186 | €162,034 | +€52,848 | +48.4% |
| Amounts receivable within one year | 40/41 | €16,117 | €13,522 | -€2,595 | -16.1% |
| Trade receivables | 40 | €16,117 | €13,522 | -€2,595 | -16.1% |
| Cash at bank and in hand | 54/58 | €93,069 | €148,512 | +€55,444 | +59.6% |
| Total equity and liabilities | 10/49 | €113,335 | €166,929 | +€53,593 | +47.3% |
| Equity | 10/15 | €99,177 | €147,589 | +€48,412 | +48.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €91,677 | €140,089 | +€48,412 | +52.8% |
| Distributable reserves | 133 | €91,677 | €140,089 | +€48,412 | +52.8% |
| Amounts payable | 17/49 | €14,159 | €19,340 | +€5,181 | +36.6% |
| Amounts payable within one year | 42/48 | €14,159 | €19,340 | +€5,181 | +36.6% |
| Trade debts | 44 | - | €40 | +€40 | |
| Suppliers | 440/4 | - | €40 | +€40 | |
| Taxes, remuneration and social security | 45 | €12,831 | €18,803 | +€5,972 | +46.5% |
| Taxes | 450/3 | €12,831 | €18,803 | +€5,972 | +46.5% |
| Other amounts payable | 47/48 | €1,328 | €497 | -€831 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €701 | +€281 | +66.9% |
| Other operating charges | 640/8 | €313 | €400 | +€86 | +27.6% |
| Gross operating margin | 9900 | €78,188 | €61,878 | -€16,310 | -20.9% |
| Operating profit (loss) | 9901 | €77,455 | €60,778 | -€16,678 | -21.5% |
| Financial income | 75/76B | €41 | €931 | +€890 | +2179.6% |
| Recurring financial income | 75 | €41 | €931 | +€890 | +2179.6% |
| Financial charges | 65/66B | €34 | €142 | +€108 | +320.1% |
| Recurring financial charges | 65 | €34 | €142 | +€108 | +320.1% |
| Profit (loss) for the period before taxes | 9903 | €77,462 | €61,567 | -€15,896 | -20.5% |
| Income taxes | 67/77 | €16,178 | €13,155 | -€3,024 | -18.7% |
| Profit (loss) for the period | 9904 | €61,284 | €48,412 | -€12,872 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,284 | €48,412 | -€12,872 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.