FITTING ROOM: 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.
FITTING ROOM
Largest movements
- Cash +€605,205
up €605,205 (+149%), from €405,756 to €1.0m
mainly Debts after one year (+€876,782) and Net result for the year (+€139,584)
- Receivables within one year +€415,393
up €415,393 (+106%), from €391,878 to €807,271
of which Other amounts receivable: +€275,622
- Tangible fixed assets -€58,959
down €58,959 (-27.0%), from €218,258 to €159,299
of which Furniture and vehicles: -€34,058
- Debts after one year +€876,782
up €876,782 (+1,867%), from €46,953 to €923,735
- Reserves +€49,500
up €49,500 (+4.4%), from €1.1m to €1.2m
of which Distributable reserves: +€49,500
- Financial income -€113,711
down €113,711 (-83.8%), from €135,613 to €21,902
of which Non-recurring financial income: -€115,197
- Financial charges -€92,949
down €92,949 (-48.2%), from €192,950 to €100,001
- Gross operating margin +€45,793
up €45,793 (+8.1%), from €568,578 to €614,372
- Staff costs +€38,813
up €38,813 (+17.9%), from €216,746 to €255,558
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 | €1,968,377 | €2,925,190 | +€956,813 | +48.6% |
| Fixed assets | 21/28 | €218,258 | €159,299 | -€58,959 | -27.0% |
| Tangible fixed assets | 22/27 | €218,258 | €159,299 | -€58,959 | -27.0% |
| Land and buildings | 22 | €129,267 | €111,922 | -€17,345 | -13.4% |
| Plant, machinery and equipment | 23 | €17,644 | €10,088 | -€7,556 | -42.8% |
| Furniture and vehicles | 24 | €71,347 | €37,288 | -€34,058 | -47.7% |
| Current assets | 29/58 | €1,750,119 | €2,765,891 | +€1.0m | +58.0% |
| Amounts receivable within one year | 40/41 | €391,878 | €807,271 | +€415,393 | +106% |
| Trade receivables | 40 | €219,404 | €359,175 | +€139,771 | +63.7% |
| Other amounts receivable | 41 | €172,474 | €448,095 | +€275,622 | +160% |
| Current investments | 50/53 | €930,000 | €930,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €405,756 | €1,010,961 | +€605,205 | +149% |
| Deferred charges and accrued income | 490/1 | €22,486 | €17,660 | -€4,826 | -21.5% |
| Total equity and liabilities | 10/49 | €1,968,377 | €2,925,190 | +€956,813 | +48.6% |
| Equity | 10/15 | €1,793,573 | €1,843,157 | +€49,584 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,126,110 | €1,175,610 | +€49,500 | +4.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,124,250 | €1,173,750 | +€49,500 | +4.4% |
| Profit (loss) carried forward | 14 | €661,263 | €661,347 | +€84 | 0.0% |
| Amounts payable | 17/49 | €174,804 | €1,082,033 | +€907,229 | +519% |
| Amounts payable after more than one year | 17 | €46,953 | €923,735 | +€876,782 | +1,867% |
| Financial debts | 170/4 | €46,953 | €923,735 | +€876,782 | +1,867% |
| Amounts payable within one year | 42/48 | €127,851 | €157,478 | +€29,627 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €22,714 | €23,218 | +€505 | +2.2% |
| Trade debts | 44 | €17,232 | €31,012 | +€13,780 | +80.0% |
| Suppliers | 440/4 | €17,232 | €31,012 | +€13,780 | +80.0% |
| Taxes, remuneration and social security | 45 | €87,906 | €101,564 | +€13,658 | +15.5% |
| Taxes | 450/3 | €87,906 | €92,558 | +€4,652 | +5.3% |
| Remuneration and social security | 454/9 | €0 | €9,007 | +€9,007 | |
| Other amounts payable | 47/48 | €0 | €1,684 | +€1,684 | |
| Accrued charges and deferred income | 492/3 | - | €820 | +€820 | |
| Non-recurring operating income | 76A | - | €1,251 | +€1,251 | |
| Remuneration, social security and pensions | 62 | €216,746 | €255,558 | +€38,813 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,106 | €60,210 | +€3,103 | +5.4% |
| Other operating charges | 640/8 | €4,205 | €5,928 | +€1,723 | +41.0% |
| Gross operating margin | 9900 | €568,578 | €614,372 | +€45,793 | +8.1% |
| Operating profit (loss) | 9901 | €290,522 | €292,676 | +€2,154 | +0.7% |
| Financial income | 75/76B | €135,613 | €21,902 | -€113,711 | -83.8% |
| Recurring financial income | 75 | €20,416 | €21,902 | +€1,486 | +7.3% |
| Non-recurring financial income | 76B | €115,197 | - | -€115,197 | |
| Financial charges | 65/66B | €192,950 | €100,001 | -€92,949 | -48.2% |
| Recurring financial charges | 65 | €192,950 | €100,001 | -€92,949 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €233,184 | €214,576 | -€18,608 | -8.0% |
| Income taxes | 67/77 | €77,494 | €74,992 | -€2,502 | -3.2% |
| Profit (loss) for the period | 9904 | €155,690 | €139,584 | -€16,106 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €155,690 | €139,584 | -€16,106 | -10.3% |
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 24 October 2026 via checked.be.