2m@BIT: what changed
Two fiscal 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.
2m@BIT
Largest movements
- Cash +€88,687
up €88,687 (+86.5%), from €102,517 to €191,204
mainly Net result for the year (+€71,692) and Current investments (+€32,279)
- Current investments -€32,279
down €32,279 (-52.8%), from €61,114 to €28,834
- Tangible fixed assets -€8,124
down €8,124 (-2.1%), from €379,453 to €371,328
of which Furniture and vehicles: -€4,715
- Reserves +€68,634
up €68,634 (+39.4%), from €174,333 to €242,967
- Debts after one year -€21,747
down €21,747 (-8.9%), from €245,406 to €223,659
- Gross operating margin +€13,887
up €13,887 (+11.4%), from €121,596 to €135,483
- Depreciation +€5,085
up €5,085 (+26.0%), from €19,586 to €24,670
- Taxes +€3,127
up €3,127 (+12.8%), from €24,504 to €27,631
- Financial charges -€1,524
down €1,524 (-12.8%), from €11,876 to €10,352
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 | €562,425 | €612,162 | +€49,737 | +8.8% |
| Fixed assets | 21/28 | €379,453 | €371,328 | -€8,124 | -2.1% |
| Tangible fixed assets | 22/27 | €379,453 | €371,328 | -€8,124 | -2.1% |
| Land and buildings | 22 | €363,132 | €359,722 | -€3,409 | -0.9% |
| Furniture and vehicles | 24 | €16,321 | €11,606 | -€4,715 | -28.9% |
| Current assets | 29/58 | €182,972 | €240,834 | +€57,862 | +31.6% |
| Amounts receivable within one year | 40/41 | €19,342 | €20,681 | +€1,339 | +6.9% |
| Trade receivables | 40 | €19,342 | €20,681 | +€1,339 | +6.9% |
| Current investments | 50/53 | €61,114 | €28,834 | -€32,279 | -52.8% |
| Cash at bank and in hand | 54/58 | €102,517 | €191,204 | +€88,687 | +86.5% |
| Deferred charges and accrued income | 490/1 | - | €114 | +€114 | |
| Total equity and liabilities | 10/49 | €562,425 | €612,162 | +€49,737 | +8.8% |
| Equity | 10/15 | €192,933 | €261,567 | +€68,634 | +35.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,333 | €242,967 | +€68,634 | +39.4% |
| Distributable reserves | 133 | €174,333 | €242,967 | +€68,634 | +39.4% |
| Amounts payable | 17/49 | €369,492 | €350,595 | -€18,897 | -5.1% |
| Amounts payable after more than one year | 17 | €245,406 | €223,659 | -€21,747 | -8.9% |
| Financial debts | 170/4 | €245,406 | €223,659 | -€21,747 | -8.9% |
| Amounts payable within one year | 42/48 | €124,085 | €126,936 | +€2,850 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €21,403 | €21,747 | +€344 | +1.6% |
| Trade debts | 44 | €4,667 | - | -€4,667 | |
| Suppliers | 440/4 | €4,667 | - | -€4,667 | |
| Taxes, remuneration and social security | 45 | €17,036 | €19,975 | +€2,938 | +17.2% |
| Taxes | 450/3 | €17,036 | €19,975 | +€2,938 | +17.2% |
| Other amounts payable | 47/48 | €80,979 | €85,214 | +€4,235 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,586 | €24,670 | +€5,085 | +26.0% |
| Other operating charges | 640/8 | €2,074 | €2,138 | +€64 | +3.1% |
| Gross operating margin | 9900 | €121,596 | €135,483 | +€13,887 | +11.4% |
| Operating profit (loss) | 9901 | €99,936 | €108,675 | +€8,739 | +8.7% |
| Financial income | 75/76B | €141 | €1,000 | +€859 | +609.2% |
| Recurring financial income | 75 | €141 | €1,000 | +€859 | +609.2% |
| Financial charges | 65/66B | €11,876 | €10,352 | -€1,524 | -12.8% |
| Recurring financial charges | 65 | €11,876 | €10,352 | -€1,524 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €88,201 | €99,323 | +€11,122 | +12.6% |
| Income taxes | 67/77 | €24,504 | €27,631 | +€3,127 | +12.8% |
| Profit (loss) for the period | 9904 | €63,697 | €71,692 | +€7,994 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,697 | €71,692 | +€7,994 | +12.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.