BBits+: 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.
BBits+
Largest movements
- Cash +€32,282
up €32,282 (+53.1%), from €60,763 to €93,045
mainly Net result for the year (+€19,056) and Receivables within one year (+€17,247)
- Receivables within one year -€17,247
down €17,247 (-23.1%), from €74,506 to €57,259
of which Trade receivables: -€13,299
- Tangible fixed assets -€3,729
down €3,729 (-12.7%), from €29,358 to €25,629
of which Furniture and vehicles: -€2,738
- Deferred charges and accrued income -€1,890
down €1,890 (-66.1%), from €2,859 to €968
- Reserves +€19,056
up €19,056 (+17.2%), from €110,674 to €129,730
of which Distributable reserves: +€19,056
- Other debts -€8,500
no longer reported in 2025 (was €8,500)
- Tax, wage and social debts +€8,311
up €8,311 (+92.0%), from €9,032 to €17,343
of which Taxes: +€8,292
- Debts after one year -€5,803
down €5,803 (-36.0%), from €16,135 to €10,332
- Trade debts -€3,974
down €3,974 (-82.6%), from €4,814 to €840
- Gross operating margin +€23,939
up €23,939 (+203.7%), from €11,750 to €35,690
- Taxes +€7,007
up €7,007 (+348.1%), from €2,013 to €9,020
- Financial income +€449
up €449 (+31.0%), from €1,448 to €1,897
of which Non-recurring financial income: +€461
- Depreciation -€387
down €387 (-4.6%), from €8,422 to €8,035
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 | €167,485 | €176,901 | +€9,416 | +5.6% |
| Fixed assets | 21/28 | €29,358 | €25,629 | -€3,729 | -12.7% |
| Tangible fixed assets | 22/27 | €29,358 | €25,629 | -€3,729 | -12.7% |
| Land and buildings | 22 | €19,409 | €17,977 | -€1,432 | -7.4% |
| Plant, machinery and equipment | 23 | - | €442 | +€442 | |
| Furniture and vehicles | 24 | €9,949 | €7,211 | -€2,738 | -27.5% |
| Current assets | 29/58 | €138,128 | €151,272 | +€13,145 | +9.5% |
| Amounts receivable within one year | 40/41 | €74,506 | €57,259 | -€17,247 | -23.1% |
| Trade receivables | 40 | €56,727 | €43,428 | -€13,299 | -23.4% |
| Other amounts receivable | 41 | €17,778 | €13,831 | -€3,948 | -22.2% |
| Cash at bank and in hand | 54/58 | €60,763 | €93,045 | +€32,282 | +53.1% |
| Deferred charges and accrued income | 490/1 | €2,859 | €968 | -€1,890 | -66.1% |
| Total equity and liabilities | 10/49 | €167,485 | €176,901 | +€9,416 | +5.6% |
| Equity | 10/15 | €123,074 | €142,130 | +€19,056 | +15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €110,674 | €129,730 | +€19,056 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,814 | €127,870 | +€19,056 | +17.5% |
| Amounts payable | 17/49 | €44,411 | €34,771 | -€9,640 | -21.7% |
| Amounts payable after more than one year | 17 | €16,135 | €10,332 | -€5,803 | -36.0% |
| Financial debts | 170/4 | €16,135 | €10,332 | -€5,803 | -36.0% |
| Amounts payable within one year | 42/48 | €28,076 | €23,986 | -€4,090 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €5,730 | €5,803 | +€72 | +1.3% |
| Trade debts | 44 | €4,814 | €840 | -€3,974 | -82.6% |
| Suppliers | 440/4 | €4,814 | €840 | -€3,974 | -82.6% |
| Taxes, remuneration and social security | 45 | €9,032 | €17,343 | +€8,311 | +92.0% |
| Taxes | 450/3 | €7,682 | €15,973 | +€8,292 | +107.9% |
| Remuneration and social security | 454/9 | €1,350 | €1,370 | +€20 | +1.5% |
| Other amounts payable | 47/48 | €8,500 | - | -€8,500 | |
| Accrued charges and deferred income | 492/3 | €200 | €453 | +€253 | +126.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,422 | €8,035 | -€387 | -4.6% |
| Other operating charges | 640/8 | €1,006 | €1,013 | +€7 | +0.7% |
| Gross operating margin | 9900 | €11,750 | €35,690 | +€23,939 | +203.7% |
| Operating profit (loss) | 9901 | €2,323 | €26,642 | +€24,319 | +1047.1% |
| Financial income | 75/76B | €1,448 | €1,897 | +€449 | +31.0% |
| Recurring financial income | 75 | €1,448 | €1,437 | -€11 | -0.8% |
| Non-recurring financial income | 76B | - | €461 | +€461 | |
| Financial charges | 65/66B | €443 | €464 | +€21 | +4.8% |
| Recurring financial charges | 65 | €443 | €464 | +€21 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €3,328 | €28,075 | +€24,748 | +743.7% |
| Income taxes | 67/77 | €2,013 | €9,020 | +€7,007 | +348.1% |
| Profit (loss) for the period | 9904 | €1,315 | €19,056 | +€17,741 | +1349.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,315 | €19,056 | +€17,741 | +1349.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.