Biits: 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.
Biits
Largest movements
- Tangible fixed assets +€38,405
up €38,405 (+8168.8%), from €470 to €38,875
of which Land and buildings: +€38,875
- Receivables within one year -€20,653
down €20,653 (-69.7%), from €29,610 to €8,957
of which Other amounts receivable: -€11,435
- Cash -€17,120
down €17,120 (-18.6%), from €92,195 to €75,075
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€39,200)
- Current investments -€2,227
down €2,227 (-4.2%), from €53,074 to €50,847
- Reserves -€15,308
down €15,308 (-9.4%), from €162,892 to €147,584
- Tax, wage and social debts +€13,497
up €13,497 (+1444.6%), from €934 to €14,431
- Gross operating margin +€22,242
up €22,242 (+47.6%), from €46,741 to €68,983
- Staff costs -€15,870
down €15,870, from €15,722 to -€148
- Taxes +€7,802
up €7,802 (+129.2%), from €6,040 to €13,842
- Financial income +€1,778
up €1,778, from €0 to €1,778
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 | €175,407 | €173,936 | -€1,472 | -0.8% |
| Fixed assets | 21/28 | €470 | €38,875 | +€38,405 | +8168.8% |
| Tangible fixed assets | 22/27 | €470 | €38,875 | +€38,405 | +8168.8% |
| Land and buildings | 22 | - | €38,875 | +€38,875 | |
| Furniture and vehicles | 24 | €470 | €0 | -€470 | -100.0% |
| Current assets | 29/58 | €174,937 | €135,061 | -€39,877 | -22.8% |
| Amounts receivable within one year | 40/41 | €29,610 | €8,957 | -€20,653 | -69.7% |
| Trade receivables | 40 | €18,150 | €8,932 | -€9,218 | -50.8% |
| Other amounts receivable | 41 | €11,460 | €25 | -€11,435 | -99.8% |
| Current investments | 50/53 | €53,074 | €50,847 | -€2,227 | -4.2% |
| Cash at bank and in hand | 54/58 | €92,195 | €75,075 | -€17,120 | -18.6% |
| Deferred charges and accrued income | 490/1 | €58 | €181 | +€123 | +211.3% |
| Total equity and liabilities | 10/49 | €175,407 | €173,936 | -€1,472 | -0.8% |
| Equity | 10/15 | €163,392 | €148,084 | -€15,308 | -9.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €162,892 | €147,584 | -€15,308 | -9.4% |
| Distributable reserves | 133 | €162,892 | €147,584 | -€15,308 | -9.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,015 | €25,851 | +€13,836 | +115.2% |
| Amounts payable within one year | 42/48 | €12,015 | €25,851 | +€13,836 | +115.2% |
| Trade debts | 44 | €908 | €28 | -€880 | -96.9% |
| Suppliers | 440/4 | €908 | €28 | -€880 | -96.9% |
| Taxes, remuneration and social security | 45 | €934 | €14,431 | +€13,497 | +1444.6% |
| Taxes | 450/3 | €934 | €14,431 | +€13,497 | +1444.6% |
| Other amounts payable | 47/48 | €10,173 | €11,392 | +€1,219 | +12.0% |
| Remuneration, social security and pensions | 62 | €15,722 | -€148 | -€15,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €795 | +€245 | +44.6% |
| Other operating charges | 640/8 | €510 | €600 | +€89 | +17.5% |
| Gross operating margin | 9900 | €46,741 | €68,983 | +€22,242 | +47.6% |
| Operating profit (loss) | 9901 | €29,959 | €67,736 | +€37,778 | +126.1% |
| Financial income | 75/76B | €0 | €1,778 | +€1,778 | |
| Recurring financial income | 75 | €0 | €1,778 | +€1,778 | |
| Financial charges | 65/66B | €495 | €979 | +€484 | +97.9% |
| Recurring financial charges | 65 | €495 | €979 | +€484 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | €29,464 | €68,535 | +€39,071 | +132.6% |
| Income taxes | 67/77 | €6,040 | €13,842 | +€7,802 | +129.2% |
| Profit (loss) for the period | 9904 | €23,423 | €54,692 | +€31,269 | +133.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,423 | €54,692 | +€31,269 | +133.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.