B2CIT: 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.
B2CIT
Largest movements
- Cash -€90,052
down €90,052 (-89.8%), from €100,289 to €10,236
mainly Other debts (-€47,550) and Investment in fixed assets (net) (-€33,493)
- Tangible fixed assets +€29,702
up €29,702 (+1727.8%), from €1,719 to €31,421
of which Furniture and vehicles: +€30,214
- Receivables within one year -€20,312
down €20,312 (-51.0%), from €39,789 to €19,477
of which Trade receivables: -€17,787
- Current investments +€15,750
new in 2025: €15,750
- Other debts -€47,550
down €47,550 (-76.7%), from €62,000 to €14,450
- Tax, wage and social debts -€16,794
down €16,794 (-56.7%), from €29,617 to €12,823
of which Taxes: -€16,801
- Gross operating margin -€102,966
down €102,966 (-78.9%), from €130,554 to €27,589
- Taxes -€23,149
down €23,149 (-81.3%), from €28,475 to €5,326
- Depreciation +€2,259
up €2,259 (+147.5%), from €1,532 to €3,791
- Other operating charges +€1,718
up €1,718 (+230.3%), from €746 to €2,463
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 | €141,796 | €76,884 | -€64,912 | -45.8% |
| Fixed assets | 21/28 | €1,719 | €31,421 | +€29,702 | +1727.8% |
| Tangible fixed assets | 22/27 | €1,719 | €31,421 | +€29,702 | +1727.8% |
| Furniture and vehicles | 24 | €99 | €30,313 | +€30,214 | +30621.2% |
| Assets under construction and advance payments | 27 | €1,620 | €1,109 | -€512 | -31.6% |
| Current assets | 29/58 | €140,077 | €45,463 | -€94,614 | -67.5% |
| Amounts receivable within one year | 40/41 | €39,789 | €19,477 | -€20,312 | -51.0% |
| Trade receivables | 40 | €37,264 | €19,477 | -€17,787 | -47.7% |
| Other amounts receivable | 41 | €2,525 | €0 | -€2,525 | -100.0% |
| Current investments | 50/53 | - | €15,750 | +€15,750 | |
| Cash at bank and in hand | 54/58 | €100,289 | €10,236 | -€90,052 | -89.8% |
| Total equity and liabilities | 10/49 | €141,796 | €76,884 | -€64,912 | -45.8% |
| Equity | 10/15 | €47,483 | €47,689 | +€207 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,483 | €45,689 | +€207 | +0.5% |
| Amounts payable | 17/49 | €94,313 | €29,195 | -€65,119 | -69.0% |
| Amounts payable within one year | 42/48 | €94,093 | €28,975 | -€65,119 | -69.2% |
| Trade debts | 44 | €2,476 | €1,702 | -€774 | -31.3% |
| Suppliers | 440/4 | €2,476 | €1,702 | -€774 | -31.3% |
| Taxes, remuneration and social security | 45 | €29,617 | €12,823 | -€16,794 | -56.7% |
| Taxes | 450/3 | €27,448 | €10,648 | -€16,801 | -61.2% |
| Remuneration and social security | 454/9 | €2,169 | €2,175 | +€7 | +0.3% |
| Other amounts payable | 47/48 | €62,000 | €14,450 | -€47,550 | -76.7% |
| Accrued charges and deferred income | 492/3 | €220 | €220 | = | 0.0% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €3,791 | +€2,259 | +147.5% |
| Other operating charges | 640/8 | €746 | €2,463 | +€1,718 | +230.3% |
| Gross operating margin | 9900 | €130,554 | €27,589 | -€102,966 | -78.9% |
| Operating profit (loss) | 9901 | €128,277 | €21,334 | -€106,943 | -83.4% |
| Financial income | 75/76B | €4 | €1,305 | +€1,301 | +32612.0% |
| Recurring financial income | 75 | €4 | €1,305 | +€1,301 | +32612.0% |
| Financial charges | 65/66B | €60 | €107 | +€47 | +77.4% |
| Recurring financial charges | 65 | €60 | €107 | +€47 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €128,220 | €22,532 | -€105,688 | -82.4% |
| Income taxes | 67/77 | €28,475 | €5,326 | -€23,149 | -81.3% |
| Profit (loss) for the period | 9904 | €99,745 | €17,207 | -€82,539 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,745 | €17,207 | -€82,539 | -82.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.