BIT Estate: 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 Estate
Largest movements
- Cash -€48,767
down €48,767 (-99.2%), from €49,158 to €392
mainly Tax, wage and social debts (-€45,367) and Net result for the year (-€21,367)
- Tax, wage and social debts -€45,367
down €45,367 (-100.0%), from €45,367 to €0
- Other debts +€32,354
up €32,354 (+46.7%), from €69,301 to €101,656
- Profit (loss) carried forward -€21,367
down €21,367 (-51.8%), from -€41,282 to -€62,650
- Debts after one year -€15,130
down €15,130 (-49.8%), from €30,393 to €15,262
- Gross operating margin +€20,937
up €20,937 (+80.9%), from -€25,885 to -€4,947
- Financial charges +€2,476
up €2,476 (+18.9%), from €13,071 to €15,547
- Other operating charges -€341
down €341 (-33.6%), from €1,014 to €673
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 | €366,317 | €318,330 | -€47,987 | -13.1% |
| Fixed assets | 21/28 | €380 | €180 | -€200 | -52.6% |
| Intangible fixed assets | 21 | €380 | €180 | -€200 | -52.6% |
| Current assets | 29/58 | €365,936 | €318,150 | -€47,787 | -13.1% |
| Stocks and contracts in progress | 3 | €316,607 | €317,629 | +€1,022 | +0.3% |
| Stocks | 30/36 | €316,607 | €317,629 | +€1,022 | +0.3% |
| Amounts receivable within one year | 40/41 | €0 | €129 | +€129 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €129 | +€129 | |
| Cash at bank and in hand | 54/58 | €49,158 | €392 | -€48,767 | -99.2% |
| Deferred charges and accrued income | 490/1 | €171 | €0 | -€171 | -100.0% |
| Total equity and liabilities | 10/49 | €366,317 | €318,330 | -€47,987 | -13.1% |
| Equity | 10/15 | -€22,756 | -€44,123 | -€21,367 | -93.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,526 | €8,526 | = | 0.0% |
| Distributable reserves | 133 | €8,526 | €8,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,282 | -€62,650 | -€21,367 | -51.8% |
| Amounts payable | 17/49 | €389,073 | €362,453 | -€26,620 | -6.8% |
| Amounts payable after more than one year | 17 | €30,393 | €15,262 | -€15,130 | -49.8% |
| Financial debts | 170/4 | €30,393 | €15,262 | -€15,130 | -49.8% |
| Amounts payable within one year | 42/48 | €353,814 | €342,045 | -€11,770 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €14,999 | €15,130 | +€131 | +0.9% |
| Financial debts | 43 | €221,250 | €221,250 | = | 0.0% |
| Credit institutions | 430/8 | €221,250 | €221,250 | = | 0.0% |
| Trade debts | 44 | €2,897 | €4,009 | +€1,112 | +38.4% |
| Suppliers | 440/4 | €2,897 | €4,009 | +€1,112 | +38.4% |
| Taxes, remuneration and social security | 45 | €45,367 | €0 | -€45,367 | -100.0% |
| Taxes | 450/3 | €45,367 | €0 | -€45,367 | -100.0% |
| Other amounts payable | 47/48 | €69,301 | €101,656 | +€32,354 | +46.7% |
| Accrued charges and deferred income | 492/3 | €4,866 | €5,146 | +€280 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €1,014 | €673 | -€341 | -33.6% |
| Gross operating margin | 9900 | -€25,885 | -€4,947 | +€20,937 | +80.9% |
| Operating profit (loss) | 9901 | -€27,099 | -€5,821 | +€21,278 | +78.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €13,071 | €15,547 | +€2,476 | +18.9% |
| Recurring financial charges | 65 | €13,071 | €15,547 | +€2,476 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,170 | -€21,367 | +€18,803 | +46.8% |
| Profit (loss) for the period | 9904 | -€40,170 | -€21,367 | +€18,803 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,170 | -€21,367 | +€18,803 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.