B-it Consulting: 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-it Consulting
Largest movements
- Receivables within one year +€29,305
up €29,305 (+82.2%), from €35,671 to €64,976
of which Trade receivables: +€29,834
- Tangible fixed assets +€23,816
up €23,816 (+105%), from €22,768 to €46,584
of which Furniture and vehicles: +€27,264
- Cash -€10,424
down €10,424 (-14.6%), from €71,370 to €60,946
mainly Receivables within one year (-€29,305) and Investment in fixed assets (net) (-€28,894)
- Accrued charges and deferred income +€28,894
new in 2025: €28,894
- Tax, wage and social debts +€11,634
up €11,634 (+1,483%), from €784 to €12,419
- Other debts -€5,130
down €5,130 (-19.9%), from €25,744 to €20,613
- Reserves +€4,969
up €4,969 (+14.6%), from €34,066 to €39,035
- Profit (loss) carried forward +€2,431
no longer reported in 2025 (was -€2,431)
- Taxes +€11,494
up €11,494 (+459%), from €2,504 to €13,998
- Gross operating margin +€8,694
up €8,694 (+35.5%), from €24,484 to €33,178
- Other operating charges +€3,287
up €3,287 (+145%), from €2,274 to €5,561
- Depreciation +€1,631
up €1,631 (+47.3%), from €3,447 to €5,078
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 | €130,325 | €172,631 | +€42,306 | +32.5% |
| Fixed assets | 21/28 | €22,768 | €46,584 | +€23,816 | +105% |
| Tangible fixed assets | 22/27 | €22,768 | €46,584 | +€23,816 | +105% |
| Land and buildings | 22 | €22,432 | €19,321 | -€3,111 | -13.9% |
| Plant, machinery and equipment | 23 | €336 | €0 | -€336 | -100% |
| Furniture and vehicles | 24 | €0 | €27,264 | +€27,264 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €107,557 | €126,047 | +€18,490 | +17.2% |
| Amounts receivable within one year | 40/41 | €35,671 | €64,976 | +€29,305 | +82.2% |
| Trade receivables | 40 | €31,146 | €60,980 | +€29,834 | +95.8% |
| Other amounts receivable | 41 | €4,525 | €3,996 | -€529 | -11.7% |
| Cash at bank and in hand | 54/58 | €71,370 | €60,946 | -€10,424 | -14.6% |
| Deferred charges and accrued income | 490/1 | €516 | €126 | -€390 | -75.6% |
| Total equity and liabilities | 10/49 | €130,325 | €172,631 | +€42,306 | +32.5% |
| Equity | 10/15 | €31,635 | €39,035 | +€7,400 | +23.4% |
| Reserves | 13 | €34,066 | €39,035 | +€4,969 | +14.6% |
| Distributable reserves | 133 | €34,066 | €39,035 | +€4,969 | +14.6% |
| Profit (loss) carried forward | 14 | -€2,431 | - | +€2,431 | |
| Provisions and deferred taxes | 16 | €70,000 | €70,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €70,000 | €70,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable | 17/49 | €28,690 | €63,596 | +€34,906 | +122% |
| Amounts payable within one year | 42/48 | €28,690 | €34,702 | +€6,012 | +21.0% |
| Trade debts | 44 | €2,162 | €1,669 | -€493 | -22.8% |
| Suppliers | 440/4 | €2,162 | €1,669 | -€493 | -22.8% |
| Taxes, remuneration and social security | 45 | €784 | €12,419 | +€11,634 | +1,483% |
| Taxes | 450/3 | €784 | €12,419 | +€11,634 | +1,483% |
| Other amounts payable | 47/48 | €25,744 | €20,613 | -€5,130 | -19.9% |
| Accrued charges and deferred income | 492/3 | - | €28,894 | +€28,894 | |
| Non-recurring operating income | 76A | €4,421 | - | -€4,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,447 | €5,078 | +€1,631 | +47.3% |
| Other operating charges | 640/8 | €2,274 | €5,561 | +€3,287 | +145% |
| Gross operating margin | 9900 | €24,484 | €33,178 | +€8,694 | +35.5% |
| Operating profit (loss) | 9901 | €18,763 | €22,539 | +€3,776 | +20.1% |
| Financial income | 75/76B | €242 | €245 | +€3 | +1.3% |
| Recurring financial income | 75 | €242 | €245 | +€3 | +1.3% |
| Financial charges | 65/66B | €1,269 | €1,386 | +€116 | +9.2% |
| Recurring financial charges | 65 | €1,269 | €1,386 | +€116 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €17,736 | €21,398 | +€3,662 | +20.6% |
| Income taxes | 67/77 | €2,504 | €13,998 | +€11,494 | +459% |
| Profit (loss) for the period | 9904 | €15,232 | €7,400 | -€7,832 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,232 | €7,400 | -€7,832 | -51.4% |
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 23 October 2026 via checked.be.