ImproveFit: 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.
ImproveFit
Largest movements
- Tangible fixed assets +€21,503
new in 2025: €21,503
- Cash +€10,412
up €10,412 (+69.7%), from €14,948 to €25,360
mainly Net result for the year (+€21,068) and Debts after one year (+€10,854)
- Profit (loss) carried forward +€21,068
up €21,068 (+68.3%), from -€30,859 to -€9,791
- Debts after one year +€10,854
new in 2025: €10,854
- Current portion of long-term debt +€2,435
new in 2025: €2,435
- Tax, wage and social debts -€767
down €767 (-66.1%), from €1,161 to €394
- Other debts -€712
down €712 (-2.6%), from €27,823 to €27,111
- Write-downs +€53,000
no longer reported in 2025 (was -€53,000)
- Other operating charges -€50,637
down €50,637 (-98.6%), from €51,335 to €699
- Gross operating margin +€14,720
up €14,720 (+189.5%), from €7,770 to €22,490
- Depreciation +€372
new in 2025: €372
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 | €16,702 | €49,330 | +€32,627 | +195.3% |
| Fixed assets | 21/28 | - | €21,503 | +€21,503 | |
| Tangible fixed assets | 22/27 | - | €21,503 | +€21,503 | |
| Furniture and vehicles | 24 | - | €21,503 | +€21,503 | |
| Current assets | 29/58 | €16,702 | €27,827 | +€11,124 | +66.6% |
| Amounts receivable within one year | 40/41 | €1,130 | €1,540 | +€410 | +36.3% |
| Trade receivables | 40 | €1,130 | €1,540 | +€410 | +36.3% |
| Cash at bank and in hand | 54/58 | €14,948 | €25,360 | +€10,412 | +69.7% |
| Deferred charges and accrued income | 490/1 | €624 | €927 | +€303 | +48.5% |
| Total equity and liabilities | 10/49 | €16,702 | €49,330 | +€32,627 | +195.3% |
| Equity | 10/15 | -€14,859 | €6,209 | +€21,068 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,859 | -€9,791 | +€21,068 | +68.3% |
| Amounts payable | 17/49 | €31,561 | €43,120 | +€11,559 | +36.6% |
| Amounts payable after more than one year | 17 | - | €10,854 | +€10,854 | |
| Financial debts | 170/4 | - | €10,854 | +€10,854 | |
| Amounts payable within one year | 42/48 | €31,561 | €32,266 | +€705 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,435 | +€2,435 | |
| Trade debts | 44 | €2,577 | €2,327 | -€251 | -9.7% |
| Suppliers | 440/4 | €2,577 | €2,327 | -€251 | -9.7% |
| Taxes, remuneration and social security | 45 | €1,161 | €394 | -€767 | -66.1% |
| Taxes | 450/3 | €1,161 | €394 | -€767 | -66.1% |
| Other amounts payable | 47/48 | €27,823 | €27,111 | -€712 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €372 | +€372 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€53,000 | - | +€53,000 | |
| Other operating charges | 640/8 | €51,335 | €699 | -€50,637 | -98.6% |
| Gross operating margin | 9900 | €7,770 | €22,490 | +€14,720 | +189.5% |
| Operating profit (loss) | 9901 | €9,434 | €21,419 | +€11,985 | +127.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €169 | €187 | +€18 | +10.5% |
| Recurring financial charges | 65 | €169 | €187 | +€18 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €9,266 | €21,233 | +€11,967 | +129.2% |
| Income taxes | 67/77 | €162 | €165 | +€3 | +1.6% |
| Profit (loss) for the period | 9904 | €9,103 | €21,068 | +€11,965 | +131.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,103 | €21,068 | +€11,965 | +131.4% |
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 9 October 2026 via checked.be.