BBTS 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.
BBTS IT Consulting
Largest movements
- Cash +€39,806
up €39,806 (+129%), from €30,958 to €70,765
mainly Net result for the year (+€33,357) and Receivables within one year (+€18,121)
- Receivables within one year -€18,121
down €18,121 (-34.4%), from €52,653 to €34,533
of which Trade receivables: -€16,821
- Tangible fixed assets -€1,693
down €1,693 (-18.5%), from €9,170 to €7,478
of which Furniture and vehicles: -€918
- Reserves +€20,857
up €20,857 (+24.9%), from €83,679 to €104,536
- Gross operating margin +€5,505
up €5,505 (+13.1%), from €42,077 to €47,582
- Taxes +€962
up €962 (+10.7%), from €9,019 to €9,980
- Other operating charges +€505
up €505 (+73.1%), from €690 to €1,195
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 | €95,560 | €115,671 | +€20,111 | +21.0% |
| Fixed assets | 21/28 | €9,170 | €7,478 | -€1,693 | -18.5% |
| Tangible fixed assets | 22/27 | €9,170 | €7,478 | -€1,693 | -18.5% |
| Furniture and vehicles | 24 | €2,921 | €2,002 | -€918 | -31.4% |
| Other tangible fixed assets | 26 | €6,250 | €5,475 | -€775 | -12.4% |
| Current assets | 29/58 | €86,389 | €108,193 | +€21,804 | +25.2% |
| Amounts receivable within one year | 40/41 | €52,653 | €34,533 | -€18,121 | -34.4% |
| Trade receivables | 40 | €32,830 | €16,008 | -€16,821 | -51.2% |
| Other amounts receivable | 41 | €19,824 | €18,524 | -€1,299 | -6.6% |
| Cash at bank and in hand | 54/58 | €30,958 | €70,765 | +€39,806 | +129% |
| Deferred charges and accrued income | 490/1 | €2,778 | €2,896 | +€118 | +4.3% |
| Total equity and liabilities | 10/49 | €95,560 | €115,671 | +€20,111 | +21.0% |
| Equity | 10/15 | €86,679 | €107,536 | +€20,857 | +24.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €83,679 | €104,536 | +€20,857 | +24.9% |
| Distributable reserves | 133 | €83,679 | €104,536 | +€20,857 | +24.9% |
| Amounts payable | 17/49 | €8,881 | €8,135 | -€746 | -8.4% |
| Amounts payable within one year | 42/48 | €8,530 | €7,462 | -€1,068 | -12.5% |
| Trade debts | 44 | €1,122 | €353 | -€768 | -68.5% |
| Suppliers | 440/4 | €1,122 | €353 | -€768 | -68.5% |
| Taxes, remuneration and social security | 45 | €7,408 | €7,108 | -€299 | -4.0% |
| Taxes | 450/3 | €6,678 | €7,108 | +€430 | +6.4% |
| Remuneration and social security | 454/9 | €729 | - | -€729 | |
| Accrued charges and deferred income | 492/3 | €351 | €673 | +€322 | +91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,682 | €1,693 | +€11 | +0.6% |
| Other operating charges | 640/8 | €690 | €1,195 | +€505 | +73.1% |
| Gross operating margin | 9900 | €42,077 | €47,582 | +€5,505 | +13.1% |
| Operating profit (loss) | 9901 | €39,704 | €44,694 | +€4,990 | +12.6% |
| Financial income | 75/76B | €716 | €743 | +€27 | +3.8% |
| Recurring financial income | 75 | €716 | €743 | +€27 | +3.8% |
| Financial charges | 65/66B | €2,535 | €2,100 | -€435 | -17.2% |
| Recurring financial charges | 65 | €2,535 | €2,100 | -€435 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €37,886 | €43,338 | +€5,452 | +14.4% |
| Income taxes | 67/77 | €9,019 | €9,980 | +€962 | +10.7% |
| Profit (loss) for the period | 9904 | €28,867 | €33,357 | +€4,490 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,867 | €33,357 | +€4,490 | +15.6% |
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 20 October 2026 via checked.be.