BIITS Consultancy: 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.
BIITS Consultancy
Largest movements
- Cash +€84,707
up €84,707 (+107.5%), from €78,809 to €163,516
mainly Net result for the year (+€124,671) and Other debts (+€84,197)
- Tangible fixed assets -€6,551
down €6,551 (-50.3%), from €13,017 to €6,466
of which Furniture and vehicles: -€8,282
- Deferred charges and accrued income -€5,768
down €5,768 (-85.7%), from €6,732 to €965
- Receivables within one year -€4,809
down €4,809 (-9.8%), from €49,123 to €44,314
of which Trade receivables: -€3,945
- Other debts +€84,197
up €84,197 (+131.6%), from €64,000 to €148,197
- Profit (loss) carried forward -€45,834
down €45,834 (-100.0%), from €45,834 to €0
- Tax, wage and social debts +€36,608
up €36,608 (+642.9%), from €5,694 to €42,302
- Reserves -€3,844
down €3,844 (-100.0%), from €3,844 to €0
- Trade debts -€3,563
down €3,563 (-53.4%), from €6,675 to €3,112
- Gross operating margin +€46,999
up €46,999 (+36.5%), from €128,734 to €175,733
- Taxes +€10,877
up €10,877 (+40.1%), from €27,097 to €37,974
- Depreciation +€2,500
up €2,500 (+40.4%), from €6,196 to €8,696
- Financial charges +€1,988
up €1,988 (+126.8%), from €1,568 to €3,555
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 | €147,682 | €215,261 | +€67,579 | +45.8% |
| Fixed assets | 21/28 | €13,017 | €6,466 | -€6,551 | -50.3% |
| Tangible fixed assets | 22/27 | €13,017 | €6,466 | -€6,551 | -50.3% |
| Plant, machinery and equipment | 23 | - | €1,731 | +€1,731 | |
| Furniture and vehicles | 24 | €13,017 | €4,735 | -€8,282 | -63.6% |
| Current assets | 29/58 | €134,664 | €208,795 | +€74,130 | +55.0% |
| Amounts receivable within one year | 40/41 | €49,123 | €44,314 | -€4,809 | -9.8% |
| Trade receivables | 40 | €43,602 | €39,658 | -€3,945 | -9.0% |
| Other amounts receivable | 41 | €5,521 | €4,656 | -€865 | -15.7% |
| Cash at bank and in hand | 54/58 | €78,809 | €163,516 | +€84,707 | +107.5% |
| Deferred charges and accrued income | 490/1 | €6,732 | €965 | -€5,768 | -85.7% |
| Total equity and liabilities | 10/49 | €147,682 | €215,261 | +€67,579 | +45.8% |
| Equity | 10/15 | €68,278 | €18,600 | -€49,678 | -72.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,844 | €0 | -€3,844 | -100.0% |
| Distributable reserves | 133 | €3,844 | €0 | -€3,844 | -100.0% |
| Profit (loss) carried forward | 14 | €45,834 | €0 | -€45,834 | -100.0% |
| Amounts payable | 17/49 | €79,404 | €196,661 | +€117,257 | +147.7% |
| Amounts payable within one year | 42/48 | €79,404 | €196,661 | +€117,257 | +147.7% |
| Financial debts | 43 | €3,034 | €3,050 | +€16 | +0.5% |
| Credit institutions | 430/8 | €3,034 | €3,050 | +€16 | +0.5% |
| Trade debts | 44 | €6,675 | €3,112 | -€3,563 | -53.4% |
| Suppliers | 440/4 | €6,675 | €3,112 | -€3,563 | -53.4% |
| Taxes, remuneration and social security | 45 | €5,694 | €42,302 | +€36,608 | +642.9% |
| Taxes | 450/3 | €5,694 | €42,302 | +€36,608 | +642.9% |
| Other amounts payable | 47/48 | €64,000 | €148,197 | +€84,197 | +131.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,196 | €8,696 | +€2,500 | +40.4% |
| Other operating charges | 640/8 | €1,542 | €1,368 | -€175 | -11.3% |
| Gross operating margin | 9900 | €128,734 | €175,733 | +€46,999 | +36.5% |
| Operating profit (loss) | 9901 | €120,997 | €165,669 | +€44,673 | +36.9% |
| Financial income | 75/76B | €657 | €532 | -€125 | -19.1% |
| Recurring financial income | 75 | €657 | €532 | -€125 | -19.1% |
| Financial charges | 65/66B | €1,568 | €3,555 | +€1,988 | +126.8% |
| Recurring financial charges | 65 | €1,568 | €3,555 | +€1,988 | +126.8% |
| Profit (loss) for the period before taxes | 9903 | €120,086 | €162,646 | +€42,560 | +35.4% |
| Income taxes | 67/77 | €27,097 | €37,974 | +€10,877 | +40.1% |
| Profit (loss) for the period | 9904 | €92,989 | €124,671 | +€31,682 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,989 | €124,671 | +€31,682 | +34.1% |
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 12 October 2026 via checked.be.