FITTEST THERAPY: 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.
FITTEST THERAPY
Largest movements
- Tangible fixed assets -€10,521
down €10,521 (-25.6%), from €41,096 to €30,575
of which Plant, machinery and equipment: -€10,980
- Intangible fixed assets +€5,954
up €5,954 (+38.6%), from €15,411 to €21,365
- Receivables within one year -€5,716
down €5,716 (-93.0%), from €6,144 to €428
of which Trade receivables: -€3,788
- Cash +€2,628
up €2,628 (+67.8%), from €3,876 to €6,504
mainly Depreciation (+€19,407) and Receivables within one year (+€5,716)
- Deferred charges and accrued income -€1,449
down €1,449 (-95.2%), from €1,522 to €73
- Other debts -€8,119
down €8,119 (-14.2%), from €57,126 to €49,007
- Profit (loss) carried forward -€4,004
down €4,004, from €538 to -€3,467
- Trade debts +€2,531
up €2,531 (+47.8%), from €5,298 to €7,829
- Gross operating margin +€4,278
up €4,278 (+28.7%), from €14,926 to €19,204
- Depreciation +€3,345
up €3,345 (+20.8%), from €16,062 to €19,407
- Other operating charges +€3,341
new in 2025: €3,341
- Financial charges -€1,198
down €1,198 (-79.6%), from €1,505 to €307
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 | €68,050 | €58,945 | -€9,105 | -13.4% |
| Fixed assets | 21/28 | €56,507 | €51,940 | -€4,567 | -8.1% |
| Intangible fixed assets | 21 | €15,411 | €21,365 | +€5,954 | +38.6% |
| Tangible fixed assets | 22/27 | €41,096 | €30,575 | -€10,521 | -25.6% |
| Plant, machinery and equipment | 23 | €26,138 | €15,158 | -€10,980 | -42.0% |
| Furniture and vehicles | 24 | €1,117 | €5,280 | +€4,162 | +373% |
| Other tangible fixed assets | 26 | €13,841 | €10,138 | -€3,704 | -26.8% |
| Current assets | 29/58 | €11,543 | €7,005 | -€4,537 | -39.3% |
| Amounts receivable within one year | 40/41 | €6,144 | €428 | -€5,716 | -93.0% |
| Trade receivables | 40 | €4,216 | €428 | -€3,788 | -89.8% |
| Other amounts receivable | 41 | €1,928 | - | -€1,928 | |
| Cash at bank and in hand | 54/58 | €3,876 | €6,504 | +€2,628 | +67.8% |
| Deferred charges and accrued income | 490/1 | €1,522 | €73 | -€1,449 | -95.2% |
| Total equity and liabilities | 10/49 | €68,050 | €58,945 | -€9,105 | -13.4% |
| Equity | 10/15 | €3,538 | -€467 | -€4,004 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538 | -€3,467 | -€4,004 | |
| Amounts payable | 17/49 | €64,513 | €59,412 | -€5,101 | -7.9% |
| Amounts payable within one year | 42/48 | €64,513 | €59,412 | -€5,101 | -7.9% |
| Trade debts | 44 | €5,298 | €7,829 | +€2,531 | +47.8% |
| Suppliers | 440/4 | €5,298 | €7,829 | +€2,531 | +47.8% |
| Taxes, remuneration and social security | 45 | €2,089 | €2,576 | +€487 | +23.3% |
| Taxes | 450/3 | €2,089 | €2,576 | +€487 | +23.3% |
| Other amounts payable | 47/48 | €57,126 | €49,007 | -€8,119 | -14.2% |
| Non-recurring operating income | 76A | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,062 | €19,407 | +€3,345 | +20.8% |
| Other operating charges | 640/8 | - | €3,341 | +€3,341 | |
| Gross operating margin | 9900 | €14,926 | €19,204 | +€4,278 | +28.7% |
| Operating profit (loss) | 9901 | -€1,136 | -€3,543 | -€2,407 | -212% |
| Financial income | 75/76B | €16 | €1 | -€15 | -94.2% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -94.2% |
| Financial charges | 65/66B | €1,505 | €307 | -€1,198 | -79.6% |
| Recurring financial charges | 65 | €1,505 | €307 | -€1,198 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,625 | -€3,849 | -€1,225 | -46.7% |
| Income taxes | 67/77 | €88 | €155 | +€67 | +75.8% |
| Profit (loss) for the period | 9904 | -€2,713 | -€4,004 | -€1,291 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,713 | -€4,004 | -€1,291 | -47.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.