BIT - Consulting: 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 - Consulting
Largest movements
- Cash -€78,869
down €78,869 (-56.0%), from €140,949 to €62,080
mainly Contributions, distributions and other (-€205,623) and Tax, wage and social debts (-€8,940)
- Tangible fixed assets +€4,800
up €4,800 (+86.5%), from €5,548 to €10,348
of which Plant, machinery and equipment: +€4,811
- Receivables within one year +€1,970
up €1,970 (+13.3%), from €14,845 to €16,814
of which Trade receivables: +€2,222
- Profit (loss) carried forward -€135,000
down €135,000 (-99.0%), from €136,397 to €1,397
- Other debts +€71,174
new in 2025: €71,174
- Tax, wage and social debts -€8,940
down €8,940 (-42.3%), from €21,142 to €12,202
- Gross operating margin +€15,484
up €15,484 (+19.6%), from €78,996 to €94,480
- Taxes +€3,032
up €3,032 (+19.6%), from €15,491 to €18,523
- Depreciation +€980
up €980 (+69.3%), from €1,413 to €2,393
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 | €162,236 | €90,166 | -€72,070 | -44.4% |
| Fixed assets | 21/28 | €5,548 | €10,348 | +€4,800 | +86.5% |
| Tangible fixed assets | 22/27 | €5,548 | €10,348 | +€4,800 | +86.5% |
| Plant, machinery and equipment | 23 | €563 | €5,373 | +€4,811 | +855.1% |
| Furniture and vehicles | 24 | €4,985 | €4,974 | -€11 | -0.2% |
| Current assets | 29/58 | €156,688 | €79,819 | -€76,870 | -49.1% |
| Amounts receivable within one year | 40/41 | €14,845 | €16,814 | +€1,970 | +13.3% |
| Trade receivables | 40 | €14,470 | €16,692 | +€2,222 | +15.4% |
| Other amounts receivable | 41 | €375 | €122 | -€252 | -67.4% |
| Cash at bank and in hand | 54/58 | €140,949 | €62,080 | -€78,869 | -56.0% |
| Deferred charges and accrued income | 490/1 | €895 | €924 | +€30 | +3.3% |
| Total equity and liabilities | 10/49 | €162,236 | €90,166 | -€72,070 | -44.4% |
| Equity | 10/15 | €138,897 | €3,897 | -€135,000 | -97.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,397 | €1,397 | -€135,000 | -99.0% |
| Amounts payable | 17/49 | €23,339 | €86,270 | +€62,930 | +269.6% |
| Amounts payable within one year | 42/48 | €23,339 | €86,270 | +€62,930 | +269.6% |
| Trade debts | 44 | €2,198 | €2,894 | +€697 | +31.7% |
| Suppliers | 440/4 | €2,198 | €2,894 | +€697 | +31.7% |
| Taxes, remuneration and social security | 45 | €21,142 | €12,202 | -€8,940 | -42.3% |
| Taxes | 450/3 | €21,142 | €12,202 | -€8,940 | -42.3% |
| Other amounts payable | 47/48 | - | €71,174 | +€71,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,413 | €2,393 | +€980 | +69.3% |
| Other operating charges | 640/8 | €289 | €295 | +€6 | +2.0% |
| Gross operating margin | 9900 | €78,996 | €94,480 | +€15,484 | +19.6% |
| Operating profit (loss) | 9901 | €77,294 | €91,792 | +€14,498 | +18.8% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €3,176 | €2,646 | -€530 | -16.7% |
| Recurring financial charges | 65 | €3,176 | €2,646 | -€530 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €74,129 | €89,146 | +€15,017 | +20.3% |
| Income taxes | 67/77 | €15,491 | €18,523 | +€3,032 | +19.6% |
| Profit (loss) for the period | 9904 | €58,638 | €70,623 | +€11,985 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,638 | €70,623 | +€11,985 | +20.4% |
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 1 October 2026 via checked.be.