BIT Invest: 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 Invest
Largest movements
- Current investments -€669,000
down €669,000 (-84.3%), from €794,000 to €125,000
- Receivables within one year +€172,776
up €172,776 (+35.7%), from €484,386 to €657,162
of which Trade receivables: +€88,872
- Stocks and contracts -€67,016
down €67,016 (-35.2%), from €190,535 to €123,519
- Other debts -€415,000
down €415,000 (-94.3%), from €440,000 to €25,000
- Contributions -€215,423
down €215,423 (-52.3%), from €411,514 to €196,091
- Advances received +€145,297
up €145,297 (+212%), from €68,434 to €213,731
- Reserves -€115,232
down €115,232 (-35.8%), from €321,571 to €206,340
of which Distributable reserves: -€115,232
- Accrued charges and deferred income -€83,627
down €83,627 (-95.5%), from €87,608 to €3,980
- Gross operating margin -€510,292
down €510,292 (-87.7%), from €581,821 to €71,529
- Write-downs -€366,826
down €366,826, from €113,227 to -€253,599
- Financial income -€87,738
down €87,738 (-76.9%), from €114,146 to €26,408
of which Non-recurring financial income: -€76,660
- Taxes +€64,596
up €64,596 (+1,193%), from €5,417 to €70,013
- Other operating charges -€35,184
down €35,184 (-96.8%), from €36,353 to €1,169
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 | €1,511,156 | €921,163 | -€589,993 | -39.0% |
| Fixed assets | 21/28 | €9,929 | €463 | -€9,466 | -95.3% |
| Tangible fixed assets | 22/27 | €9,874 | €408 | -€9,466 | -95.9% |
| Furniture and vehicles | 24 | €9,874 | €408 | -€9,466 | -95.9% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €1,501,227 | €920,700 | -€580,528 | -38.7% |
| Stocks and contracts in progress | 3 | €190,535 | €123,519 | -€67,016 | -35.2% |
| Stocks | 30/36 | €190,535 | €123,519 | -€67,016 | -35.2% |
| Amounts receivable within one year | 40/41 | €484,386 | €657,162 | +€172,776 | +35.7% |
| Trade receivables | 40 | €389,252 | €478,124 | +€88,872 | +22.8% |
| Other amounts receivable | 41 | €95,134 | €179,038 | +€83,904 | +88.2% |
| Current investments | 50/53 | €794,000 | €125,000 | -€669,000 | -84.3% |
| Cash at bank and in hand | 54/58 | €13,045 | €9,849 | -€3,196 | -24.5% |
| Deferred charges and accrued income | 490/1 | €19,262 | €5,170 | -€14,092 | -73.2% |
| Total equity and liabilities | 10/49 | €1,511,156 | €921,163 | -€589,993 | -39.0% |
| Equity | 10/15 | €733,085 | €402,430 | -€330,654 | -45.1% |
| Contributions | 10/11 | €411,514 | €196,091 | -€215,423 | -52.3% |
| Reserves | 13 | €321,571 | €206,340 | -€115,232 | -35.8% |
| Tax-exempt reserves | 132 | €8,336 | €8,336 | = | 0.0% |
| Distributable reserves | 133 | €313,235 | €198,004 | -€115,232 | -36.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €778,072 | €518,733 | -€259,339 | -33.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €690,464 | €514,753 | -€175,711 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €9,030 | €0 | -€9,030 | -100% |
| Financial debts | 43 | - | €43,445 | +€43,445 | |
| Credit institutions | 430/8 | - | €43,445 | +€43,445 | |
| Trade debts | 44 | €156,748 | €215,970 | +€59,222 | +37.8% |
| Suppliers | 440/4 | €156,748 | €215,970 | +€59,222 | +37.8% |
| Advances received on contracts in progress | 46 | €68,434 | €213,731 | +€145,297 | +212% |
| Taxes, remuneration and social security | 45 | €16,252 | €16,606 | +€354 | +2.2% |
| Taxes | 450/3 | €1,898 | €2,439 | +€541 | +28.5% |
| Remuneration and social security | 454/9 | €14,354 | €14,167 | -€187 | -1.3% |
| Other amounts payable | 47/48 | €440,000 | €25,000 | -€415,000 | -94.3% |
| Accrued charges and deferred income | 492/3 | €87,608 | €3,980 | -€83,627 | -95.5% |
| Remuneration, social security and pensions | 62 | €56,997 | €54,699 | -€2,298 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,175 | €8,439 | -€736 | -8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €113,227 | -€253,599 | -€366,826 | |
| Other operating charges | 640/8 | €36,353 | €1,169 | -€35,184 | -96.8% |
| Non-recurring operating charges | 66A | - | €1,027 | +€1,027 | |
| Gross operating margin | 9900 | €581,821 | €71,529 | -€510,292 | -87.7% |
| Operating profit (loss) | 9901 | €366,069 | €259,794 | -€106,275 | -29.0% |
| Financial income | 75/76B | €114,146 | €26,408 | -€87,738 | -76.9% |
| Recurring financial income | 75 | €37,486 | €26,408 | -€11,078 | -29.6% |
| Non-recurring financial income | 76B | €76,660 | €0 | -€76,660 | -100% |
| Financial charges | 65/66B | €10,518 | €18,185 | +€7,667 | +72.9% |
| Recurring financial charges | 65 | €10,518 | €18,185 | +€7,667 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €469,697 | €268,016 | -€201,681 | -42.9% |
| Income taxes | 67/77 | €5,417 | €70,013 | +€64,596 | +1,193% |
| Profit (loss) for the period | 9904 | €464,281 | €198,004 | -€266,277 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €464,281 | €198,004 | -€266,277 | -57.4% |
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 13 October 2026 via checked.be.