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
- Receivables within one year +€13,156
up €13,156 (+155.9%), from €8,437 to €21,593
of which Other amounts receivable: +€6,780
- Tangible fixed assets -€3,391
down €3,391 (-23.7%), from €14,277 to €10,886
- Cash +€1,372
up €1,372 (+9.6%), from €14,362 to €15,735
mainly Net result for the year (+€15,124) and Depreciation (+€4,930)
- Profit (loss) carried forward +€7,719
no longer reported in 2025 (was -€7,719)
- Reserves +€7,405
up €7,405 (+25.7%), from €28,812 to €36,217
- Tax, wage and social debts -€3,264
down €3,264 (-28.5%), from €11,439 to €8,175
- Trade debts -€722
down €722 (-15.9%), from €4,544 to €3,822
- Gross operating margin +€25,510
up €25,510, from -€2,384 to €23,126
- Taxes +€2,851
up €2,851 (+1798.1%), from €159 to €3,010
- Financial charges -€617
down €617 (-81.0%), from €761 to €144
- Depreciation +€428
up €428 (+9.5%), from €4,502 to €4,930
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 | €37,076 | €48,214 | +€11,138 | +30.0% |
| Fixed assets | 21/28 | €14,277 | €10,886 | -€3,391 | -23.7% |
| Tangible fixed assets | 22/27 | €14,277 | €10,886 | -€3,391 | -23.7% |
| Plant, machinery and equipment | 23 | €14,277 | €10,886 | -€3,391 | -23.7% |
| Current assets | 29/58 | €22,799 | €37,327 | +€14,528 | +63.7% |
| Amounts receivable within one year | 40/41 | €8,437 | €21,593 | +€13,156 | +155.9% |
| Trade receivables | 40 | €6,967 | €13,343 | +€6,376 | +91.5% |
| Other amounts receivable | 41 | €1,469 | €8,249 | +€6,780 | +461.5% |
| Cash at bank and in hand | 54/58 | €14,362 | €15,735 | +€1,372 | +9.6% |
| Total equity and liabilities | 10/49 | €37,076 | €48,214 | +€11,138 | +30.0% |
| Equity | 10/15 | €21,093 | €36,217 | +€15,124 | +71.7% |
| Reserves | 13 | €28,812 | €36,217 | +€7,405 | +25.7% |
| Distributable reserves | 133 | €28,812 | €36,217 | +€7,405 | +25.7% |
| Profit (loss) carried forward | 14 | -€7,719 | - | +€7,719 | |
| Amounts payable | 17/49 | €15,983 | €11,997 | -€3,986 | -24.9% |
| Amounts payable within one year | 42/48 | €15,983 | €11,997 | -€3,986 | -24.9% |
| Trade debts | 44 | €4,544 | €3,822 | -€722 | -15.9% |
| Suppliers | 440/4 | €4,544 | €3,822 | -€722 | -15.9% |
| Taxes, remuneration and social security | 45 | €11,439 | €8,175 | -€3,264 | -28.5% |
| Taxes | 450/3 | €11,439 | €8,175 | -€3,264 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,502 | €4,930 | +€428 | +9.5% |
| Gross operating margin | 9900 | -€2,384 | €23,126 | +€25,510 | |
| Operating profit (loss) | 9901 | -€6,886 | €18,196 | +€25,082 | |
| Financial income | 75/76B | €86 | €82 | -€5 | -5.3% |
| Recurring financial income | 75 | €86 | €82 | -€5 | -5.3% |
| Financial charges | 65/66B | €761 | €144 | -€617 | -81.0% |
| Recurring financial charges | 65 | €761 | €144 | -€617 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,561 | €18,134 | +€25,694 | |
| Income taxes | 67/77 | €159 | €3,010 | +€2,851 | +1798.1% |
| Profit (loss) for the period | 9904 | -€7,719 | €15,124 | +€22,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,719 | €15,124 | +€22,843 |
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 6 October 2026 via checked.be.