BIT ASSISTENCE: 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 ASSISTENCE
Largest movements
- Cash +€16,452
up €16,452 (+62.6%), from €26,287 to €42,739
mainly Depreciation (+€10,223) and Receivables within one year (+€6,614)
- Tangible fixed assets -€9,198
down €9,198 (-33.5%), from €27,434 to €18,237
of which Furniture and vehicles: -€8,248
- Receivables within one year -€6,614
down €6,614 (-37.8%), from €17,493 to €10,879
of which Trade receivables: -€4,521
- Deferred charges and accrued income +€1,152
new in 2025: €1,152
- Other debts +€3,267
up €3,267 (+161.1%), from €2,028 to €5,296
- Tax, wage and social debts +€2,300
new in 2025: €2,300
- Accrued charges and deferred income -€1,500
down €1,500 (-83.3%), from €1,800 to €300
- Reserves -€1,366
down €1,366 (-2.3%), from €59,574 to €58,207
- Trade debts -€909
down €909 (-56.4%), from €1,613 to €704
- Gross operating margin +€17,839
up €17,839, from -€7,867 to €9,971
- Financial income -€989
down €989 (-93.0%), from €1,063 to €74
- Other operating charges -€657
down €657 (-39.4%), from €1,669 to €1,012
- Depreciation +€360
up €360 (+3.6%), from €9,864 to €10,223
- Financial charges -€100
down €100, from €99 to -€1
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 | €71,215 | €73,006 | +€1,791 | +2.5% |
| Fixed assets | 21/28 | €27,434 | €18,237 | -€9,198 | -33.5% |
| Tangible fixed assets | 22/27 | €27,434 | €18,237 | -€9,198 | -33.5% |
| Plant, machinery and equipment | 23 | €1,648 | €2,056 | +€408 | +24.7% |
| Furniture and vehicles | 24 | €17,595 | €9,347 | -€8,248 | -46.9% |
| Other tangible fixed assets | 26 | €8,191 | €6,833 | -€1,358 | -16.6% |
| Current assets | 29/58 | €43,780 | €54,770 | +€10,989 | +25.1% |
| Amounts receivable within one year | 40/41 | €17,493 | €10,879 | -€6,614 | -37.8% |
| Trade receivables | 40 | €13,412 | €8,892 | -€4,521 | -33.7% |
| Other amounts receivable | 41 | €4,081 | €1,987 | -€2,093 | -51.3% |
| Cash at bank and in hand | 54/58 | €26,287 | €42,739 | +€16,452 | +62.6% |
| Deferred charges and accrued income | 490/1 | - | €1,152 | +€1,152 | |
| Total equity and liabilities | 10/49 | €71,215 | €73,006 | +€1,791 | +2.5% |
| Equity | 10/15 | €65,774 | €64,407 | -€1,366 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,574 | €58,207 | -€1,366 | -2.3% |
| Distributable reserves | 133 | €59,574 | €58,207 | -€1,366 | -2.3% |
| Amounts payable | 17/49 | €5,441 | €8,599 | +€3,158 | +58.0% |
| Amounts payable within one year | 42/48 | €3,641 | €8,299 | +€4,658 | +127.9% |
| Trade debts | 44 | €1,613 | €704 | -€909 | -56.4% |
| Suppliers | 440/4 | €1,613 | €704 | -€909 | -56.4% |
| Taxes, remuneration and social security | 45 | - | €2,300 | +€2,300 | |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €2,028 | €5,296 | +€3,267 | +161.1% |
| Accrued charges and deferred income | 492/3 | €1,800 | €300 | -€1,500 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,864 | €10,223 | +€360 | +3.6% |
| Other operating charges | 640/8 | €1,669 | €1,012 | -€657 | -39.4% |
| Gross operating margin | 9900 | -€7,867 | €9,971 | +€17,839 | |
| Operating profit (loss) | 9901 | -€19,400 | -€1,264 | +€18,136 | +93.5% |
| Financial income | 75/76B | €1,063 | €74 | -€989 | -93.0% |
| Recurring financial income | 75 | €1,063 | €74 | -€989 | -93.0% |
| Financial charges | 65/66B | €99 | -€1 | -€100 | |
| Recurring financial charges | 65 | €99 | -€1 | -€100 | |
| Profit (loss) for the period before taxes | 9903 | -€18,435 | -€1,189 | +€17,247 | +93.6% |
| Income taxes | 67/77 | €91 | €178 | +€87 | +94.8% |
| Profit (loss) for the period | 9904 | -€18,527 | -€1,366 | +€17,160 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,527 | -€1,366 | +€17,160 | +92.6% |
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 4 October 2026 via checked.be.