FOX FIT: 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.
FOX FIT
Largest movements
- Cash +€6,543
up €6,543 (+36.5%), from €17,948 to €24,491
mainly Net result for the year (+€9,373) and Depreciation (+€2,627)
- Receivables within one year +€2,015
up €2,015 (+34.8%), from €5,789 to €7,804
of which Trade receivables: +€3,779
- Tangible fixed assets -€2,003
down €2,003 (-30.5%), from €6,564 to €4,561
- Reserves +€9,373
up €9,373 (+63.7%), from €14,716 to €24,089
of which Distributable reserves: +€9,373
- Other debts -€2,255
down €2,255 (-58.9%), from €3,827 to €1,572
- Financial income -€7,471
down €7,471 (-37.4%), from €20,001 to €12,530
- Gross operating margin +€3,463
up €3,463, from -€2,548 to €915
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes -€348
down €348 (-27.1%), from €1,286 to €937
- Depreciation +€187
up €187 (+7.7%), from €2,440 to €2,627
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 | €60,924 | €67,480 | +€6,556 | +10.8% |
| Fixed assets | 21/28 | €37,188 | €35,185 | -€2,003 | -5.4% |
| Tangible fixed assets | 22/27 | €6,564 | €4,561 | -€2,003 | -30.5% |
| Plant, machinery and equipment | 23 | €6,564 | €4,561 | -€2,003 | -30.5% |
| Financial fixed assets | 28 | €30,623 | €30,623 | = | 0.0% |
| Current assets | 29/58 | €23,737 | €32,295 | +€8,559 | +36.1% |
| Amounts receivable within one year | 40/41 | €5,789 | €7,804 | +€2,015 | +34.8% |
| Trade receivables | 40 | €714 | €4,493 | +€3,779 | +529.3% |
| Other amounts receivable | 41 | €5,075 | €3,312 | -€1,764 | -34.7% |
| Cash at bank and in hand | 54/58 | €17,948 | €24,491 | +€6,543 | +36.5% |
| Total equity and liabilities | 10/49 | €60,924 | €67,480 | +€6,556 | +10.8% |
| Equity | 10/15 | €54,311 | €63,685 | +€9,373 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,716 | €24,089 | +€9,373 | +63.7% |
| 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 | €12,856 | €22,229 | +€9,373 | +72.9% |
| Profit (loss) carried forward | 14 | €20,995 | €20,995 | = | 0.0% |
| Amounts payable | 17/49 | €6,613 | €3,795 | -€2,818 | -42.6% |
| Amounts payable within one year | 42/48 | €6,613 | €3,795 | -€2,818 | -42.6% |
| Taxes, remuneration and social security | 45 | €2,786 | €2,223 | -€563 | -20.2% |
| Taxes | 450/3 | €2,786 | €2,223 | -€563 | -20.2% |
| Other amounts payable | 47/48 | €3,827 | €1,572 | -€2,255 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,440 | €2,627 | +€187 | +7.7% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€2,548 | €915 | +€3,463 | |
| Operating profit (loss) | 9901 | -€5,375 | -€1,711 | +€3,663 | +68.2% |
| Financial income | 75/76B | €20,001 | €12,530 | -€7,471 | -37.4% |
| Recurring financial income | 75 | €20,001 | €12,530 | -€7,471 | -37.4% |
| Financial charges | 65/66B | €485 | €508 | +€23 | +4.8% |
| Recurring financial charges | 65 | €485 | €508 | +€23 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €14,142 | €10,311 | -€3,831 | -27.1% |
| Income taxes | 67/77 | €1,286 | €937 | -€348 | -27.1% |
| Profit (loss) for the period | 9904 | €12,856 | €9,373 | -€3,483 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,856 | €9,373 | -€3,483 | -27.1% |
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 11 October 2026 via checked.be.