FUNCTIONAL FITNESS PRO: what changed
FUNCTIONAL FITNESS PRO
Largest movements
- Receivables within one year -€3,057
no longer reported in 2025 (was €3,057)
of which Other amounts receivable: -€2,331
- Tangible fixed assets -€640
down €640 (-49.7%), from €1,287 to €647
- Trade debts -€3,630
down €3,630 (-45.4%), from €7,998 to €4,368
- Profit (loss) carried forward -€3,454
new in 2025: -€3,454
- Tax, wage and social debts +€2,537
up €2,537 (+327%), from €777 to €3,313
of which Remuneration and social security: +€3,200
- Other debts +€788
new in 2025: €788
- Gross operating margin -€6,258
down €6,258, from €3,631 to -€2,627
- Taxes -€333
down €333 (-94.1%), from €353 to €21
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,557 | €8,798 | -€3,760 | -29.9% |
| Fixed assets | 21/28 | €1,287 | €647 | -€640 | -49.7% |
| Tangible fixed assets | 22/27 | €1,287 | €647 | -€640 | -49.7% |
| Plant, machinery and equipment | 23 | €1,287 | €647 | -€640 | -49.7% |
| Current assets | 29/58 | €11,270 | €8,151 | -€3,119 | -27.7% |
| Amounts receivable within one year | 40/41 | €3,057 | - | -€3,057 | |
| Trade receivables | 40 | €726 | - | -€726 | |
| Other amounts receivable | 41 | €2,331 | - | -€2,331 | |
| Cash at bank and in hand | 54/58 | €7,585 | €7,523 | -€62 | -0.8% |
| Deferred charges and accrued income | 490/1 | €628 | €628 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,557 | €8,798 | -€3,760 | -29.9% |
| Equity | 10/15 | €3,783 | €329 | -€3,454 | -91.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €783 | €783 | = | 0.0% |
| Distributable reserves | 133 | €783 | €783 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,454 | -€3,454 | |
| Amounts payable | 17/49 | €8,774 | €8,469 | -€306 | -3.5% |
| Amounts payable within one year | 42/48 | €8,774 | €8,469 | -€306 | -3.5% |
| Trade debts | 44 | €7,998 | €4,368 | -€3,630 | -45.4% |
| Suppliers | 440/4 | €7,998 | €4,368 | -€3,630 | -45.4% |
| Taxes, remuneration and social security | 45 | €777 | €3,313 | +€2,537 | +327% |
| Taxes | 450/3 | €777 | €113 | -€663 | -85.4% |
| Remuneration and social security | 454/9 | - | €3,200 | +€3,200 | |
| Other amounts payable | 47/48 | - | €788 | +€788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €640 | +€6 | +1.0% |
| Non-recurring operating charges | 66A | €388 | - | -€388 | |
| Gross operating margin | 9900 | €3,631 | -€2,627 | -€6,258 | |
| Operating profit (loss) | 9901 | €2,609 | -€3,268 | -€5,877 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €190 | €166 | -€25 | -13.0% |
| Recurring financial charges | 65 | €190 | €166 | -€25 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €2,419 | -€3,433 | -€5,852 | |
| Income taxes | 67/77 | €353 | €21 | -€333 | -94.1% |
| Profit (loss) for the period | 9904 | €2,065 | -€3,454 | -€5,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,065 | -€3,454 | -€5,519 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.