B.I.T.: 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.I.T.
Largest movements
- Current investments +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Receivables within one year +€8,543
up €8,543 (+41.6%), from €20,557 to €29,101
of which Other amounts receivable: +€7,155
- Tangible fixed assets -€7,005
down €7,005 (-29.7%), from €23,560 to €16,556
- Deferred charges and accrued income -€2,111
down €2,111 (-86.1%), from €2,450 to €339
- Other debts +€26,265
up €26,265 (+51.8%), from €50,719 to €76,984
- Trade debts -€6,355
down €6,355 (-99.0%), from €6,421 to €66
- Debts after one year -€6,289
down €6,289 (-69.9%), from €9,001 to €2,711
- Tax, wage and social debts +€4,973
up €4,973 (+139%), from €3,588 to €8,561
of which Taxes: +€3,003
- Gross operating margin +€29,933
up €29,933 (+85.5%), from €35,003 to €64,936
- Taxes +€9,965
up €9,965 (+186%), from €5,347 to €15,312
- Depreciation +€2,105
up €2,105 (+32.6%), from €6,451 to €8,556
- Financial charges -€806
down €806 (-27.3%), from €2,955 to €2,149
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 | €96,218 | €115,271 | +€19,053 | +19.8% |
| Fixed assets | 21/28 | €23,560 | €16,556 | -€7,005 | -29.7% |
| Tangible fixed assets | 22/27 | €23,560 | €16,556 | -€7,005 | -29.7% |
| Furniture and vehicles | 24 | €23,560 | €16,556 | -€7,005 | -29.7% |
| Current assets | 29/58 | €72,658 | €98,716 | +€26,058 | +35.9% |
| Amounts receivable within one year | 40/41 | €20,557 | €29,101 | +€8,543 | +41.6% |
| Trade receivables | 40 | €19,712 | €21,101 | +€1,389 | +7.0% |
| Other amounts receivable | 41 | €845 | €8,000 | +€7,155 | +846% |
| Current investments | 50/53 | €20,000 | €40,000 | +€20,000 | +100% |
| Cash at bank and in hand | 54/58 | €29,651 | €29,276 | -€375 | -1.3% |
| Deferred charges and accrued income | 490/1 | €2,450 | €339 | -€2,111 | -86.1% |
| Total equity and liabilities | 10/49 | €96,218 | €115,271 | +€19,053 | +19.8% |
| Equity | 10/15 | €19,733 | €19,841 | +€108 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €733 | €841 | +€108 | +14.7% |
| Amounts payable | 17/49 | €76,485 | €95,430 | +€18,945 | +24.8% |
| Amounts payable after more than one year | 17 | €9,001 | €2,711 | -€6,289 | -69.9% |
| Financial debts | 170/4 | €9,001 | €2,711 | -€6,289 | -69.9% |
| Amounts payable within one year | 42/48 | €66,721 | €91,900 | +€25,179 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €5,994 | €6,289 | +€295 | +4.9% |
| Trade debts | 44 | €6,421 | €66 | -€6,355 | -99.0% |
| Suppliers | 440/4 | €6,421 | €66 | -€6,355 | -99.0% |
| Taxes, remuneration and social security | 45 | €3,588 | €8,561 | +€4,973 | +139% |
| Taxes | 450/3 | €3,588 | €6,591 | +€3,003 | +83.7% |
| Remuneration and social security | 454/9 | - | €1,970 | +€1,970 | |
| Other amounts payable | 47/48 | €50,719 | €76,984 | +€26,265 | +51.8% |
| Accrued charges and deferred income | 492/3 | €763 | €819 | +€55 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,451 | €8,556 | +€2,105 | +32.6% |
| Other operating charges | 640/8 | €1,442 | €1,194 | -€247 | -17.2% |
| Gross operating margin | 9900 | €35,003 | €64,936 | +€29,933 | +85.5% |
| Operating profit (loss) | 9901 | €27,111 | €55,186 | +€28,076 | +104% |
| Financial income | 75/76B | €345 | €383 | +€37 | +10.8% |
| Recurring financial income | 75 | €345 | €383 | +€37 | +10.8% |
| Financial charges | 65/66B | €2,955 | €2,149 | -€806 | -27.3% |
| Recurring financial charges | 65 | €2,955 | €2,149 | -€806 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €24,501 | €53,421 | +€28,920 | +118% |
| Income taxes | 67/77 | €5,347 | €15,312 | +€9,965 | +186% |
| Profit (loss) for the period | 9904 | €19,154 | €38,108 | +€18,954 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,154 | €38,108 | +€18,954 | +99.0% |
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 27 October 2026 via checked.be.