b-BIT: 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.
b-BIT
Largest movements
- Cash -€147,131
down €147,131 (-57.3%), from €256,926 to €109,794
mainly Other debts (-€175,143) and Receivables within one year (-€85,298)
- Receivables within one year +€85,298
up €85,298 (+210%), from €40,601 to €125,900
of which Trade receivables: +€83,028
- Tangible fixed assets -€25,352
down €25,352 (-26.2%), from €96,638 to €71,286
of which Furniture and vehicles: -€24,804
- Other debts -€175,143
down €175,143 (-69.9%), from €250,594 to €75,451
- Reserves +€90,500
up €90,500 (+257%), from €35,210 to €125,710
- Trade debts +€15,981
up €15,981 (+209%), from €7,635 to €23,616
- Tax, wage and social debts -€11,499
down €11,499 (-24.1%), from €47,734 to €36,235
- Debts after one year -€10,055
down €10,055 (-33.9%), from €29,637 to €19,583
- Gross operating margin -€11,330
down €11,330 (-4.3%), from €263,875 to €252,544
- Taxes -€2,995
down €2,995 (-5.4%), from €55,728 to €52,733
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 | €399,833 | €310,199 | -€89,634 | -22.4% |
| Fixed assets | 21/28 | €96,638 | €71,286 | -€25,352 | -26.2% |
| Tangible fixed assets | 22/27 | €96,638 | €71,286 | -€25,352 | -26.2% |
| Plant, machinery and equipment | 23 | €2,427 | €2,157 | -€270 | -11.1% |
| Furniture and vehicles | 24 | €93,933 | €69,128 | -€24,804 | -26.4% |
| Other tangible fixed assets | 26 | €278 | - | -€278 | |
| Current assets | 29/58 | €303,195 | €238,913 | -€64,282 | -21.2% |
| Amounts receivable within one year | 40/41 | €40,601 | €125,900 | +€85,298 | +210% |
| Trade receivables | 40 | €26,146 | €109,174 | +€83,028 | +318% |
| Other amounts receivable | 41 | €14,455 | €16,725 | +€2,270 | +15.7% |
| Cash at bank and in hand | 54/58 | €256,926 | €109,794 | -€147,131 | -57.3% |
| Deferred charges and accrued income | 490/1 | €5,668 | €3,219 | -€2,449 | -43.2% |
| Total equity and liabilities | 10/49 | €399,833 | €310,199 | -€89,634 | -22.4% |
| Equity | 10/15 | €54,047 | €144,702 | +€90,655 | +168% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,210 | €125,710 | +€90,500 | +257% |
| Distributable reserves | 133 | €35,210 | €125,710 | +€90,500 | +257% |
| Profit (loss) carried forward | 14 | €237 | €392 | +€155 | +65.2% |
| Amounts payable | 17/49 | €345,786 | €165,497 | -€180,289 | -52.1% |
| Amounts payable after more than one year | 17 | €29,637 | €19,583 | -€10,055 | -33.9% |
| Financial debts | 170/4 | €29,637 | €19,583 | -€10,055 | -33.9% |
| Amounts payable within one year | 42/48 | €315,599 | €145,357 | -€170,241 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €9,635 | €10,055 | +€419 | +4.4% |
| Trade debts | 44 | €7,635 | €23,616 | +€15,981 | +209% |
| Suppliers | 440/4 | €7,635 | €23,616 | +€15,981 | +209% |
| Taxes, remuneration and social security | 45 | €47,734 | €36,235 | -€11,499 | -24.1% |
| Taxes | 450/3 | €47,734 | €36,235 | -€11,499 | -24.1% |
| Other amounts payable | 47/48 | €250,594 | €75,451 | -€175,143 | -69.9% |
| Accrued charges and deferred income | 492/3 | €550 | €557 | +€7 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,937 | €26,221 | +€1,284 | +5.1% |
| Other operating charges | 640/8 | €2,255 | €2,175 | -€80 | -3.6% |
| Gross operating margin | 9900 | €263,875 | €252,544 | -€11,330 | -4.3% |
| Operating profit (loss) | 9901 | €236,682 | €224,148 | -€12,534 | -5.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €6,189 | €5,760 | -€429 | -6.9% |
| Recurring financial charges | 65 | €6,189 | €5,760 | -€429 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €230,493 | €218,388 | -€12,106 | -5.3% |
| Income taxes | 67/77 | €55,728 | €52,733 | -€2,995 | -5.4% |
| Profit (loss) for the period | 9904 | €174,765 | €165,655 | -€9,111 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €174,765 | €165,655 | -€9,111 | -5.2% |
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 13 October 2026 via checked.be.