BIT-CONSULTANCY LB: 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.
BIT-CONSULTANCY LB
Largest movements
- Cash +€83,570
up €83,570 (+47.4%), from €176,168 to €259,738
mainly Net result for the year (+€52,553) and Tax, wage and social debts (+€23,642)
- Tangible fixed assets -€9,534
down €9,534 (-24.7%), from €38,606 to €29,072
of which Furniture and vehicles: -€9,314
- Receivables within one year +€6,118
up €6,118 (+41.3%), from €14,803 to €20,921
- Reserves +€52,553
up €52,553 (+28.3%), from €185,445 to €237,998
of which Distributable reserves: +€52,553
- Tax, wage and social debts +€23,642
up €23,642 (+81.5%), from €29,017 to €52,659
- Gross operating margin +€28,326
up €28,326 (+44.8%), from €63,210 to €91,536
- Taxes +€9,430
up €9,430 (+51.6%), from €18,291 to €27,721
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.
Derived cash bridge
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 | €229,577 | €309,731 | +€80,154 | +34.9% |
| Fixed assets | 21/28 | €38,606 | €29,072 | -€9,534 | -24.7% |
| Tangible fixed assets | 22/27 | €38,606 | €29,072 | -€9,534 | -24.7% |
| Plant, machinery and equipment | 23 | €1,537 | €1,317 | -€220 | -14.3% |
| Furniture and vehicles | 24 | €37,069 | €27,755 | -€9,314 | -25.1% |
| Current assets | 29/58 | €190,971 | €280,659 | +€89,688 | +47.0% |
| Amounts receivable within one year | 40/41 | €14,803 | €20,921 | +€6,118 | +41.3% |
| Trade receivables | 40 | €14,803 | €20,921 | +€6,118 | +41.3% |
| Cash at bank and in hand | 54/58 | €176,168 | €259,738 | +€83,570 | +47.4% |
| Total equity and liabilities | 10/49 | €229,577 | €309,731 | +€80,154 | +34.9% |
| Equity | 10/15 | €197,845 | €250,398 | +€52,553 | +26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €185,445 | €237,998 | +€52,553 | +28.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €183,585 | €236,138 | +€52,553 | +28.6% |
| Amounts payable | 17/49 | €31,732 | €59,333 | +€27,601 | +87.0% |
| Amounts payable within one year | 42/48 | €31,732 | €59,333 | +€27,601 | +87.0% |
| Trade debts | 44 | €1,348 | €3,462 | +€2,114 | +157% |
| Suppliers | 440/4 | €1,348 | €3,462 | +€2,114 | +157% |
| Taxes, remuneration and social security | 45 | €29,017 | €52,659 | +€23,642 | +81.5% |
| Taxes | 450/3 | €29,017 | €52,659 | +€23,642 | +81.5% |
| Other amounts payable | 47/48 | €1,367 | €3,212 | +€1,845 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,534 | €9,534 | = | 0.0% |
| Other operating charges | 640/8 | €821 | €1,392 | +€571 | +69.5% |
| Gross operating margin | 9900 | €63,210 | €91,536 | +€28,326 | +44.8% |
| Operating profit (loss) | 9901 | €52,855 | €80,610 | +€27,755 | +52.5% |
| Financial charges | 65/66B | €292 | €336 | +€44 | +15.1% |
| Recurring financial charges | 65 | €292 | €336 | +€44 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €52,563 | €80,274 | +€27,711 | +52.7% |
| Income taxes | 67/77 | €18,291 | €27,721 | +€9,430 | +51.6% |
| Profit (loss) for the period | 9904 | €34,272 | €52,553 | +€18,281 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,272 | €52,553 | +€18,281 | +53.3% |
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 17 October 2026 via checked.be.