FIXIT: 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.
FIXIT
Largest movements
- Tangible fixed assets -€9,862
down €9,862 (-4.3%), from €231,612 to €221,750
of which Land and buildings: -€14,993
- Debts after one year -€11,895
down €11,895 (-6.2%), from €192,714 to €180,819
- Other debts +€4,388
up €4,388 (+11.2%), from €39,025 to €43,413
- Gross operating margin -€9,291
down €9,291 (-29.3%), from €31,662 to €22,371
- Taxes -€2,109
down €2,109 (-83.8%), from €2,515 to €407
- Depreciation +€790
up €790 (+4.7%), from €16,676 to €17,466
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 | €279,685 | €270,608 | -€9,077 | -3.2% |
| Fixed assets | 21/28 | €231,612 | €221,750 | -€9,862 | -4.3% |
| Tangible fixed assets | 22/27 | €231,612 | €221,750 | -€9,862 | -4.3% |
| Land and buildings | 22 | €229,930 | €214,938 | -€14,993 | -6.5% |
| Plant, machinery and equipment | 23 | €920 | €6,812 | +€5,892 | +640% |
| Furniture and vehicles | 24 | €762 | €0 | -€762 | -100% |
| Current assets | 29/58 | €48,073 | €48,858 | +€785 | +1.6% |
| Amounts receivable within one year | 40/41 | €10,666 | €10,667 | +€1 | 0.0% |
| Trade receivables | 40 | €4,682 | €89 | -€4,592 | -98.1% |
| Other amounts receivable | 41 | €5,985 | €10,578 | +€4,593 | +76.8% |
| Cash at bank and in hand | 54/58 | €37,407 | €38,191 | +€784 | +2.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €279,685 | €270,608 | -€9,077 | -3.2% |
| Equity | 10/15 | €30,011 | €27,338 | -€2,672 | -8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,011 | €10,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €8,011 | €8,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€2,672 | -€2,672 | |
| Amounts payable | 17/49 | €249,674 | €243,270 | -€6,405 | -2.6% |
| Amounts payable after more than one year | 17 | €192,714 | €180,819 | -€11,895 | -6.2% |
| Financial debts | 170/4 | €192,714 | €180,819 | -€11,895 | -6.2% |
| Amounts payable within one year | 42/48 | €56,960 | €62,450 | +€5,490 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €16,809 | €18,698 | +€1,889 | +11.2% |
| Trade debts | 44 | €1,125 | €339 | -€786 | -69.9% |
| Suppliers | 440/4 | €1,125 | €339 | -€786 | -69.9% |
| Other amounts payable | 47/48 | €39,025 | €43,413 | +€4,388 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,676 | €17,466 | +€790 | +4.7% |
| Other operating charges | 640/8 | €2,957 | €3,029 | +€72 | +2.4% |
| Gross operating margin | 9900 | €31,662 | €22,371 | -€9,291 | -29.3% |
| Operating profit (loss) | 9901 | €12,029 | €1,876 | -€10,153 | -84.4% |
| Financial income | 75/76B | €0 | €2 | +€2 | +17,400% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +17,400% |
| Financial charges | 65/66B | €4,355 | €4,144 | -€211 | -4.9% |
| Recurring financial charges | 65 | €4,355 | €4,144 | -€211 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €7,674 | -€2,266 | -€9,940 | |
| Income taxes | 67/77 | €2,515 | €407 | -€2,109 | -83.8% |
| Profit (loss) for the period | 9904 | €5,159 | -€2,672 | -€7,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,159 | -€2,672 | -€7,831 |
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 22 October 2026 via checked.be.