BIT COMPUTERS: 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 COMPUTERS
Largest movements
- Cash -€333,907
down €333,907 (-71.9%), from €464,628 to €130,721
mainly Current investments (-€303,149) and Contributions, distributions and other (-€191,316)
- Current investments +€303,149
up €303,149 (+51.0%), from €594,545 to €897,693
- Tangible fixed assets -€29,999
down €29,999 (-10.8%), from €277,009 to €247,010
of which Land and buildings: -€15,011
- Tax, wage and social debts -€44,759
down €44,759 (-45.3%), from €98,750 to €53,991
- Gross operating margin +€92,623
up €92,623 (+41.5%), from €223,182 to €315,805
- Taxes +€25,185
up €25,185 (+41.7%), from €60,387 to €85,572
- Financial income -€18,870
down €18,870 (-82.6%), from €22,844 to €3,973
- Depreciation -€3,877
down €3,877 (-10.8%), from €35,888 to €32,011
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 | €1,595,838 | €1,538,533 | -€57,305 | -3.6% |
| Fixed assets | 21/28 | €277,009 | €247,010 | -€29,999 | -10.8% |
| Tangible fixed assets | 22/27 | €277,009 | €247,010 | -€29,999 | -10.8% |
| Land and buildings | 22 | €214,308 | €199,297 | -€15,011 | -7.0% |
| Plant, machinery and equipment | 23 | €12,617 | €8,384 | -€4,233 | -33.5% |
| Furniture and vehicles | 24 | €50,084 | €39,328 | -€10,756 | -21.5% |
| Current assets | 29/58 | €1,318,830 | €1,291,524 | -€27,306 | -2.1% |
| Stocks and contracts in progress | 3 | €7,952 | €10,040 | +€2,088 | +26.3% |
| Stocks | 30/36 | €7,952 | €10,040 | +€2,088 | +26.3% |
| Amounts receivable within one year | 40/41 | €249,445 | €251,097 | +€1,652 | +0.7% |
| Trade receivables | 40 | €235,181 | €236,733 | +€1,552 | +0.7% |
| Other amounts receivable | 41 | €14,264 | €14,364 | +€100 | +0.7% |
| Current investments | 50/53 | €594,545 | €897,693 | +€303,149 | +51.0% |
| Cash at bank and in hand | 54/58 | €464,628 | €130,721 | -€333,907 | -71.9% |
| Deferred charges and accrued income | 490/1 | €2,260 | €1,972 | -€288 | -12.8% |
| Total equity and liabilities | 10/49 | €1,595,838 | €1,538,533 | -€57,305 | -3.6% |
| Equity | 10/15 | €1,349,746 | €1,351,558 | +€1,812 | +0.1% |
| Contributions | 10/11 | €7,927 | €7,927 | = | 0.0% |
| Reserves | 13 | €1,341,819 | €1,343,631 | +€1,812 | +0.1% |
| Distributable reserves | 133 | €1,341,819 | €1,343,631 | +€1,812 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,093 | €186,975 | -€59,118 | -24.0% |
| Amounts payable after more than one year | 17 | €18,751 | €12,501 | -€6,250 | -33.3% |
| Financial debts | 170/4 | €18,751 | €12,501 | -€6,250 | -33.3% |
| Amounts payable within one year | 42/48 | €227,342 | €174,474 | -€52,868 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €6,250 | €6,250 | = | 0.0% |
| Trade debts | 44 | €58,558 | €56,169 | -€2,388 | -4.1% |
| Suppliers | 440/4 | €58,558 | €56,169 | -€2,388 | -4.1% |
| Taxes, remuneration and social security | 45 | €98,750 | €53,991 | -€44,759 | -45.3% |
| Taxes | 450/3 | €98,750 | €53,991 | -€44,759 | -45.3% |
| Other amounts payable | 47/48 | €63,785 | €58,064 | -€5,720 | -9.0% |
| Remuneration, social security and pensions | 62 | €163 | €1,976 | +€1,813 | +1109.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,888 | €32,011 | -€3,877 | -10.8% |
| Other operating charges | 640/8 | €3,189 | €3,023 | -€165 | -5.2% |
| Gross operating margin | 9900 | €223,182 | €315,805 | +€92,623 | +41.5% |
| Operating profit (loss) | 9901 | €183,943 | €278,795 | +€94,852 | +51.6% |
| Financial income | 75/76B | €22,844 | €3,973 | -€18,870 | -82.6% |
| Recurring financial income | 75 | €22,844 | €3,973 | -€18,870 | -82.6% |
| Financial charges | 65/66B | €6,733 | €4,067 | -€2,666 | -39.6% |
| Recurring financial charges | 65 | €6,733 | €4,067 | -€2,666 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €200,053 | €278,701 | +€78,648 | +39.3% |
| Income taxes | 67/77 | €60,387 | €85,572 | +€25,185 | +41.7% |
| Profit (loss) for the period | 9904 | €139,666 | €193,129 | +€53,463 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €139,666 | €193,129 | +€53,463 | +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 3 October 2026 via checked.be.