S.A.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.
S.A.fit
Largest movements
- Cash +€5,092
up €5,092 (+23.0%), from €22,155 to €27,247
mainly Depreciation (+€13,672) and Current portion of long-term debt (+€4,170)
- Tangible fixed assets +€4,134
up €4,134 (+11.9%), from €34,806 to €38,940
of which Leasing and similar rights: +€5,295
- Receivables within one year -€1,435
down €1,435 (-88.5%), from €1,621 to €186
of which Trade receivables: -€1,472
- Stocks and contracts -€1,160
down €1,160 (-23.6%), from €4,909 to €3,749
- Current portion of long-term debt +€4,170
up €4,170 (+41.0%), from €10,164 to €14,334
- Trade debts +€4,053
up €4,053 (+190%), from €2,128 to €6,180
- Debts after one year -€2,464
down €2,464 (-11.0%), from €22,459 to €19,996
- Tax, wage and social debts +€928
up €928 (+25.4%), from €3,655 to €4,583
- Gross operating margin -€10,704
down €10,704 (-35.3%), from €30,347 to €19,642
- Taxes -€2,915
down €2,915 (-89.0%), from €3,274 to €360
- Depreciation +€2,767
up €2,767 (+25.4%), from €10,906 to €13,672
- Financial charges -€764
down €764 (-17.4%), from €4,384 to €3,620
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 | €63,492 | €70,122 | +€6,630 | +10.4% |
| Fixed assets | 21/28 | €34,806 | €38,940 | +€4,134 | +11.9% |
| Tangible fixed assets | 22/27 | €34,806 | €38,940 | +€4,134 | +11.9% |
| Plant, machinery and equipment | 23 | €1,668 | €1,332 | -€336 | -20.1% |
| Furniture and vehicles | 24 | €5,733 | €4,908 | -€825 | -14.4% |
| Leasing and similar rights | 25 | €27,405 | €32,700 | +€5,295 | +19.3% |
| Current assets | 29/58 | €28,686 | €31,182 | +€2,496 | +8.7% |
| Stocks and contracts in progress | 3 | €4,909 | €3,749 | -€1,160 | -23.6% |
| Stocks | 30/36 | €4,909 | €3,749 | -€1,160 | -23.6% |
| Amounts receivable within one year | 40/41 | €1,621 | €186 | -€1,435 | -88.5% |
| Trade receivables | 40 | €1,472 | €0 | -€1,472 | -100% |
| Other amounts receivable | 41 | €149 | €186 | +€37 | +24.8% |
| Cash at bank and in hand | 54/58 | €22,155 | €27,247 | +€5,092 | +23.0% |
| Total equity and liabilities | 10/49 | €63,492 | €70,122 | +€6,630 | +10.4% |
| Equity | 10/15 | €25,086 | €25,030 | -€57 | -0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,586 | €22,530 | -€57 | -0.3% |
| Distributable reserves | 133 | €22,586 | €22,530 | -€57 | -0.3% |
| Amounts payable | 17/49 | €38,406 | €45,093 | +€6,687 | +17.4% |
| Amounts payable after more than one year | 17 | €22,459 | €19,996 | -€2,464 | -11.0% |
| Financial debts | 170/4 | €22,459 | €19,996 | -€2,464 | -11.0% |
| Amounts payable within one year | 42/48 | €15,947 | €25,097 | +€9,151 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €10,164 | €14,334 | +€4,170 | +41.0% |
| Trade debts | 44 | €2,128 | €6,180 | +€4,053 | +190% |
| Suppliers | 440/4 | €2,128 | €6,180 | +€4,053 | +190% |
| Taxes, remuneration and social security | 45 | €3,655 | €4,583 | +€928 | +25.4% |
| Taxes | 450/3 | €3,655 | €4,583 | +€928 | +25.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,906 | €13,672 | +€2,767 | +25.4% |
| Other operating charges | 640/8 | €2,058 | €2,059 | +€1 | 0.0% |
| Gross operating margin | 9900 | €30,347 | €19,642 | -€10,704 | -35.3% |
| Operating profit (loss) | 9901 | €17,383 | €3,912 | -€13,472 | -77.5% |
| Financial income | 75/76B | €3 | €11 | +€9 | +355% |
| Recurring financial income | 75 | €3 | €11 | +€9 | +355% |
| Financial charges | 65/66B | €4,384 | €3,620 | -€764 | -17.4% |
| Recurring financial charges | 65 | €4,384 | €3,620 | -€764 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €13,002 | €303 | -€12,699 | -97.7% |
| Income taxes | 67/77 | €3,274 | €360 | -€2,915 | -89.0% |
| Profit (loss) for the period | 9904 | €9,727 | -€57 | -€9,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,727 | -€57 | -€9,784 |
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 29 October 2026 via checked.be.