Make-IT-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.
Make-IT-Fit
Largest movements
- Receivables within one year +€99,716
up €99,716 (+70.4%), from €141,707 to €241,423
of which Trade receivables: +€85,953
- Tangible fixed assets +€31,236
up €31,236 (+410%), from €7,609 to €38,845
- Cash +€30,829
up €30,829 (+23.8%), from €129,368 to €160,197
mainly Trade debts (+€90,343) and Net result for the year (+€77,761)
- Deferred charges and accrued income -€11,131
down €11,131 (-97.5%), from €11,419 to €289
- Trade debts +€90,343
up €90,343 (+88.2%), from €102,480 to €192,823
- Profit (loss) carried forward +€77,761
up €77,761 (+131%), from €59,197 to €136,958
- Tax, wage and social debts -€21,193
down €21,193 (-51.1%), from €41,499 to €20,306
of which Taxes: -€17,227
- Staff costs -€51,155
down €51,155 (-39.8%), from €128,578 to €77,423
- Gross operating margin -€26,608
down €26,608 (-12.3%), from €216,794 to €190,186
- Taxes +€5,464
up €5,464 (+22.5%), from €24,279 to €29,743
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 | €290,104 | €440,754 | +€150,650 | +51.9% |
| Fixed assets | 21/28 | €7,609 | €38,845 | +€31,236 | +410% |
| Tangible fixed assets | 22/27 | €7,609 | €38,845 | +€31,236 | +410% |
| Plant, machinery and equipment | 23 | €7,609 | €38,845 | +€31,236 | +410% |
| Current assets | 29/58 | €282,494 | €401,909 | +€119,414 | +42.3% |
| Amounts receivable within one year | 40/41 | €141,707 | €241,423 | +€99,716 | +70.4% |
| Trade receivables | 40 | €138,014 | €223,967 | +€85,953 | +62.3% |
| Other amounts receivable | 41 | €3,693 | €17,456 | +€13,763 | +373% |
| Cash at bank and in hand | 54/58 | €129,368 | €160,197 | +€30,829 | +23.8% |
| Deferred charges and accrued income | 490/1 | €11,419 | €289 | -€11,131 | -97.5% |
| Total equity and liabilities | 10/49 | €290,104 | €440,754 | +€150,650 | +51.9% |
| Equity | 10/15 | €138,951 | €216,712 | +€77,761 | +56.0% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €24,753 | €24,753 | = | 0.0% |
| Distributable reserves | 133 | €24,753 | €24,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,197 | €136,958 | +€77,761 | +131% |
| Amounts payable | 17/49 | €151,153 | €224,042 | +€72,889 | +48.2% |
| Amounts payable within one year | 42/48 | €147,653 | €220,042 | +€72,389 | +49.0% |
| Trade debts | 44 | €102,480 | €192,823 | +€90,343 | +88.2% |
| Suppliers | 440/4 | €102,480 | €192,823 | +€90,343 | +88.2% |
| Taxes, remuneration and social security | 45 | €41,499 | €20,306 | -€21,193 | -51.1% |
| Taxes | 450/3 | €32,789 | €15,562 | -€17,227 | -52.5% |
| Remuneration and social security | 454/9 | €8,710 | €4,744 | -€3,966 | -45.5% |
| Other amounts payable | 47/48 | €3,674 | €6,913 | +€3,240 | +88.2% |
| Accrued charges and deferred income | 492/3 | €3,500 | €4,000 | +€500 | +14.3% |
| Remuneration, social security and pensions | 62 | €128,578 | €77,423 | -€51,155 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,953 | €3,487 | +€1,533 | +78.5% |
| Other operating charges | 640/8 | €586 | €555 | -€31 | -5.4% |
| Gross operating margin | 9900 | €216,794 | €190,186 | -€26,608 | -12.3% |
| Operating profit (loss) | 9901 | €85,677 | €108,722 | +€23,045 | +26.9% |
| Financial income | 75/76B | €7 | €1,206 | +€1,199 | +18,035% |
| Recurring financial income | 75 | €7 | €538 | +€531 | +7,986% |
| Non-recurring financial income | 76B | - | €668 | +€668 | |
| Financial charges | 65/66B | €2,207 | €2,424 | +€217 | +9.8% |
| Recurring financial charges | 65 | €2,207 | €2,424 | +€217 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €83,476 | €107,504 | +€24,027 | +28.8% |
| Income taxes | 67/77 | €24,279 | €29,743 | +€5,464 | +22.5% |
| Profit (loss) for the period | 9904 | €59,197 | €77,761 | +€18,563 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,197 | €77,761 | +€18,563 | +31.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.