FITT: 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.
FITT
Largest movements
- Cash +€29,033
up €29,033 (+61.6%), from €47,135 to €76,169
mainly Other debts (+€22,409) and Net result for the year (+€18,520)
- Tangible fixed assets -€12,815
down €12,815 (-8.3%), from €154,347 to €141,532
- Receivables within one year -€9,627
down €9,627 (-61.4%), from €15,678 to €6,051
of which Trade receivables: -€7,529
- Other debts +€22,409
new in 2025: €22,409
- Profit (loss) carried forward +€18,520
up €18,520 (+24.9%), from €74,306 to €92,826
- Tax, wage and social debts -€16,760
down €16,760 (-62.5%), from €26,800 to €10,040
of which Remuneration and social security: -€21,900
- Debts after one year -€8,981
down €8,981 (-10.2%), from €88,303 to €79,322
- Trade debts -€8,616
down €8,616 (-77.2%), from €11,157 to €2,541
- Depreciation +€5,833
up €5,833 (+60.7%), from €9,608 to €15,441
- Gross operating margin -€4,053
down €4,053 (-8.8%), from €46,302 to €42,249
- Financial charges -€2,446
down €2,446 (-63.3%), from €3,865 to €1,419
- Taxes +€1,782
up €1,782 (+52.4%), from €3,404 to €5,186
- Other operating charges +€929
up €929 (+67.1%), from €1,386 to €2,315
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 | €218,391 | €225,100 | +€6,709 | +3.1% |
| Fixed assets | 21/28 | €154,347 | €141,532 | -€12,815 | -8.3% |
| Tangible fixed assets | 22/27 | €154,347 | €141,532 | -€12,815 | -8.3% |
| Land and buildings | 22 | €111,806 | €105,627 | -€6,180 | -5.5% |
| Plant, machinery and equipment | 23 | €16,224 | €15,188 | -€1,036 | -6.4% |
| Furniture and vehicles | 24 | €26,317 | €20,717 | -€5,600 | -21.3% |
| Current assets | 29/58 | €64,044 | €83,568 | +€19,525 | +30.5% |
| Amounts receivable within one year | 40/41 | €15,678 | €6,051 | -€9,627 | -61.4% |
| Trade receivables | 40 | €13,580 | €6,051 | -€7,529 | -55.4% |
| Other amounts receivable | 41 | €2,098 | €0 | -€2,098 | -100.0% |
| Cash at bank and in hand | 54/58 | €47,135 | €76,169 | +€29,033 | +61.6% |
| Deferred charges and accrued income | 490/1 | €1,230 | €1,348 | +€118 | +9.6% |
| Total equity and liabilities | 10/49 | €218,391 | €225,100 | +€6,709 | +3.1% |
| Equity | 10/15 | €82,366 | €100,886 | +€18,520 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,306 | €92,826 | +€18,520 | +24.9% |
| Amounts payable | 17/49 | €136,025 | €124,214 | -€11,811 | -8.7% |
| Amounts payable after more than one year | 17 | €88,303 | €79,322 | -€8,981 | -10.2% |
| Financial debts | 170/4 | €88,303 | €79,322 | -€8,981 | -10.2% |
| Amounts payable within one year | 42/48 | €46,828 | €43,972 | -€2,856 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €8,871 | €8,981 | +€110 | +1.2% |
| Trade debts | 44 | €11,157 | €2,541 | -€8,616 | -77.2% |
| Suppliers | 440/4 | €11,157 | €2,541 | -€8,616 | -77.2% |
| Taxes, remuneration and social security | 45 | €26,800 | €10,040 | -€16,760 | -62.5% |
| Taxes | 450/3 | €4,900 | €10,040 | +€5,140 | +104.9% |
| Remuneration and social security | 454/9 | €21,900 | €0 | -€21,900 | -100.0% |
| Other amounts payable | 47/48 | - | €22,409 | +€22,409 | |
| Accrued charges and deferred income | 492/3 | €895 | €921 | +€26 | +2.9% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,608 | €15,441 | +€5,833 | +60.7% |
| Other operating charges | 640/8 | €1,386 | €2,315 | +€929 | +67.1% |
| Gross operating margin | 9900 | €46,302 | €42,249 | -€4,053 | -8.8% |
| Operating profit (loss) | 9901 | €35,308 | €24,493 | -€10,815 | -30.6% |
| Financial income | 75/76B | €14 | €632 | +€618 | +4538.2% |
| Recurring financial income | 75 | €14 | €632 | +€618 | +4538.2% |
| Financial charges | 65/66B | €3,865 | €1,419 | -€2,446 | -63.3% |
| Recurring financial charges | 65 | €3,865 | €1,419 | -€2,446 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €31,457 | €23,707 | -€7,750 | -24.6% |
| Income taxes | 67/77 | €3,404 | €5,186 | +€1,782 | +52.4% |
| Profit (loss) for the period | 9904 | €28,053 | €18,520 | -€9,533 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,053 | €18,520 | -€9,533 | -34.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.