BIT: 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.
BIT
Largest movements
- Receivables within one year +€78,343
up €78,343 (+90.5%), from €86,595 to €164,938
of which Trade receivables: +€71,177
- Cash -€48,489
down €48,489 (-100.0%), from €48,489 to €0
mainly Receivables within one year (-€78,343) and Other debts (-€2,837)
- Reserves +€16,559
up €16,559 (+20.1%), from €82,544 to €99,103
of which Distributable reserves: +€16,559
- Trade debts +€7,718
up €7,718 (+55.7%), from €13,864 to €21,582
- Tax, wage and social debts +€7,226
up €7,226 (+38.8%), from €18,634 to €25,860
of which Taxes: +€11,707
- Other debts -€2,837
down €2,837 (-100.0%), from €2,837 to €0
- Gross operating margin -€12,120
down €12,120 (-32.4%), from €37,424 to €25,304
- Depreciation -€1,231
down €1,231 (-59.6%), from €2,066 to €835
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 | €137,412 | €166,638 | +€29,227 | +21.3% |
| Fixed assets | 21/28 | €928 | €93 | -€835 | -90.0% |
| Tangible fixed assets | 22/27 | €928 | €93 | -€835 | -90.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €928 | €93 | -€835 | -90.0% |
| Current assets | 29/58 | €136,484 | €166,546 | +€30,062 | +22.0% |
| Stocks and contracts in progress | 3 | €350 | €350 | = | 0.0% |
| Stocks | 30/36 | €350 | €350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,595 | €164,938 | +€78,343 | +90.5% |
| Trade receivables | 40 | €81,522 | €152,700 | +€71,177 | +87.3% |
| Other amounts receivable | 41 | €5,073 | €12,239 | +€7,166 | +141.3% |
| Cash at bank and in hand | 54/58 | €48,489 | €0 | -€48,489 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,050 | €1,258 | +€208 | +19.8% |
| Total equity and liabilities | 10/49 | €137,412 | €166,638 | +€29,227 | +21.3% |
| Equity | 10/15 | €101,144 | €117,703 | +€16,559 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,544 | €99,103 | +€16,559 | +20.1% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €78,544 | €95,103 | +€16,559 | +21.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €36,268 | €48,935 | +€12,668 | +34.9% |
| Amounts payable within one year | 42/48 | €36,268 | €47,985 | +€11,718 | +32.3% |
| Financial debts | 43 | €932 | €543 | -€389 | -41.7% |
| Credit institutions | 430/8 | €932 | €543 | -€389 | -41.7% |
| Trade debts | 44 | €13,864 | €21,582 | +€7,718 | +55.7% |
| Suppliers | 440/4 | €13,864 | €21,582 | +€7,718 | +55.7% |
| Taxes, remuneration and social security | 45 | €18,634 | €25,860 | +€7,226 | +38.8% |
| Taxes | 450/3 | €12,613 | €24,320 | +€11,707 | +92.8% |
| Remuneration and social security | 454/9 | €6,021 | €1,540 | -€4,481 | -74.4% |
| Other amounts payable | 47/48 | €2,837 | €0 | -€2,837 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €835 | -€1,231 | -59.6% |
| Other operating charges | 640/8 | €1,003 | €787 | -€215 | -21.5% |
| Gross operating margin | 9900 | €37,424 | €25,304 | -€12,120 | -32.4% |
| Operating profit (loss) | 9901 | €34,355 | €23,682 | -€10,673 | -31.1% |
| Financial income | 75/76B | €3 | €244 | +€241 | +7054.0% |
| Recurring financial income | 75 | €3 | €244 | +€241 | +7054.0% |
| Financial charges | 65/66B | €601 | €410 | -€191 | -31.7% |
| Recurring financial charges | 65 | €601 | €410 | -€191 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €33,757 | €23,515 | -€10,242 | -30.3% |
| Income taxes | 67/77 | €6,907 | €6,956 | +€49 | +0.7% |
| Profit (loss) for the period | 9904 | €26,850 | €16,559 | -€10,291 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,850 | €16,559 | -€10,291 | -38.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.