BIT IT CONSULTANCY: 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 IT CONSULTANCY
Largest movements
- Cash +€199,889
up €199,889 (+151.3%), from €132,073 to €331,962
mainly Receivables within one year (+€103,816) and Other debts (+€90,693)
- Receivables within one year -€103,816
down €103,816 (-24.3%), from €426,892 to €323,076
of which Other amounts receivable: -€64,068
- Tangible fixed assets -€51,557
down €51,557 (-33.2%), from €155,197 to €103,640
of which Land and buildings: -€33,318
- Intangible fixed assets -€27,535
down €27,535 (-86.5%), from €31,841 to €4,306
- Deferred charges and accrued income +€18,718
up €18,718 (+157.6%), from €11,876 to €30,594
- Other debts +€90,693
up €90,693 (+15205.3%), from €596 to €91,290
- Debts after one year -€41,013
down €41,013 (-54.5%), from €75,233 to €34,220
- Short-term financial debts -€8,727
down €8,727 (-5.7%), from €152,607 to €143,880
of which Credit institutions: -€43,302
- Staff costs -€350,598
down €350,598 (-17.9%), from €2.0m to €1.6m
- Gross operating margin -€246,543
down €246,543 (-12.4%), from €2.0m to €1.7m
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 | €758,039 | €793,738 | +€35,700 | +4.7% |
| Fixed assets | 21/28 | €187,198 | €108,106 | -€79,092 | -42.3% |
| Intangible fixed assets | 21 | €31,841 | €4,306 | -€27,535 | -86.5% |
| Tangible fixed assets | 22/27 | €155,197 | €103,640 | -€51,557 | -33.2% |
| Land and buildings | 22 | €96,864 | €63,546 | -€33,318 | -34.4% |
| Plant, machinery and equipment | 23 | €17,730 | €9,085 | -€8,645 | -48.8% |
| Furniture and vehicles | 24 | €40,603 | €31,008 | -€9,594 | -23.6% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €570,841 | €685,632 | +€114,791 | +20.1% |
| Amounts receivable within one year | 40/41 | €426,892 | €323,076 | -€103,816 | -24.3% |
| Trade receivables | 40 | €358,479 | €318,731 | -€39,748 | -11.1% |
| Other amounts receivable | 41 | €68,413 | €4,345 | -€64,068 | -93.6% |
| Cash at bank and in hand | 54/58 | €132,073 | €331,962 | +€199,889 | +151.3% |
| Deferred charges and accrued income | 490/1 | €11,876 | €30,594 | +€18,718 | +157.6% |
| Total equity and liabilities | 10/49 | €758,039 | €793,738 | +€35,700 | +4.7% |
| Equity | 10/15 | €123,711 | €123,711 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,111 | €105,111 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,150 | €4,150 | = | 0.0% |
| Distributable reserves | 133 | €100,960 | €100,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €634,328 | €670,027 | +€35,700 | +5.6% |
| Amounts payable after more than one year | 17 | €75,233 | €34,220 | -€41,013 | -54.5% |
| Financial debts | 170/4 | €75,233 | €34,220 | -€41,013 | -54.5% |
| Amounts payable within one year | 42/48 | €559,095 | €635,808 | +€76,712 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €41,048 | €41,013 | -€35 | -0.1% |
| Financial debts | 43 | €152,607 | €143,880 | -€8,727 | -5.7% |
| Credit institutions | 430/8 | €88,625 | €45,323 | -€43,302 | -48.9% |
| Other loans | 439 | €63,982 | €98,557 | +€34,575 | +54.0% |
| Trade debts | 44 | €87,184 | €87,084 | -€100 | -0.1% |
| Suppliers | 440/4 | €87,184 | €87,084 | -€100 | -0.1% |
| Taxes, remuneration and social security | 45 | €277,660 | €272,542 | -€5,118 | -1.8% |
| Taxes | 450/3 | €26,685 | €50,678 | +€23,992 | +89.9% |
| Remuneration and social security | 454/9 | €250,975 | €221,864 | -€29,111 | -11.6% |
| Other amounts payable | 47/48 | €596 | €91,290 | +€90,693 | +15205.3% |
| Non-recurring operating income | 76A | €0 | €5,202 | +€5,202 | |
| Remuneration, social security and pensions | 62 | €1,960,744 | €1,610,147 | -€350,598 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,055 | €82,347 | -€19,708 | -19.3% |
| Other operating charges | 640/8 | €3,920 | €3,091 | -€829 | -21.1% |
| Gross operating margin | 9900 | €1,991,969 | €1,745,426 | -€246,543 | -12.4% |
| Operating profit (loss) | 9901 | -€74,750 | €49,841 | +€124,592 | |
| Financial income | 75/76B | €1,718 | €2,309 | +€591 | +34.4% |
| Recurring financial income | 75 | €1,718 | €2,309 | +€591 | +34.4% |
| Financial charges | 65/66B | €17,868 | €14,512 | -€3,356 | -18.8% |
| Recurring financial charges | 65 | €17,868 | €14,512 | -€3,356 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€90,901 | €37,639 | +€128,539 | |
| Income taxes | 67/77 | €4,068 | €21,145 | +€17,077 | +419.8% |
| Profit (loss) for the period | 9904 | -€94,969 | €16,493 | +€111,462 | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,969 | €16,493 | +€111,462 |
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 11 October 2026 via checked.be.