Bit-Plus: 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-Plus
Largest movements
- Receivables within one year +€242,240
up €242,240 (+26.2%), from €923,308 to €1.2m
of which Other amounts receivable: +€245,383
- Cash -€95,407
down €95,407 (-79.8%), from €119,615 to €24,208
mainly Receivables within one year (-€242,240) and Accrued charges and deferred income (-€59,860)
- Tangible fixed assets -€67,431
down €67,431 (-3.2%), from €2.1m to €2.0m
of which Other tangible fixed assets: -€65,974
- Other debts +€240,371
up €240,371 (+13.1%), from €1.8m to €2.1m
- Accrued charges and deferred income -€59,860
down €59,860 (-100.0%), from €59,860 to €0
- Current portion of long-term debt -€54,400
down €54,400 (-68.7%), from €79,202 to €24,802
- Reserves -€51,917
down €51,917 (-4.9%), from €1.1m to €1.0m
of which Distributable reserves: -€42,039
- Gross operating margin -€116,875
down €116,875 (-93.2%), from €125,366 to €8,491
- Financial income +€73,657
up €73,657 (+261.0%), from €28,219 to €101,876
of which Financial income: +€73,677
- Financial charges +€10,121
up €10,121 (+22.5%), from €45,069 to €55,189
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 | €4,351,869 | €4,424,054 | +€72,185 | +1.7% |
| Fixed assets | 21/28 | €2,323,146 | €2,255,714 | -€67,431 | -2.9% |
| Tangible fixed assets | 22/27 | €2,082,707 | €2,015,276 | -€67,431 | -3.2% |
| Land and buildings | 22 | €1,278,239 | €1,281,138 | +€2,899 | +0.2% |
| Furniture and vehicles | 24 | €6,803 | €2,447 | -€4,356 | -64.0% |
| Other tangible fixed assets | 26 | €797,664 | €731,690 | -€65,974 | -8.3% |
| Financial fixed assets | 28 | €240,439 | €240,439 | = | 0.0% |
| Current assets | 29/58 | €2,028,723 | €2,168,339 | +€139,616 | +6.9% |
| Amounts receivable after more than one year | 29 | €204,000 | €204,000 | = | 0.0% |
| Other amounts receivable | 291 | €204,000 | €204,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €923,308 | €1,165,547 | +€242,240 | +26.2% |
| Trade receivables | 40 | €33,422 | €30,278 | -€3,143 | -9.4% |
| Other amounts receivable | 41 | €889,886 | €1,135,269 | +€245,383 | +27.6% |
| Current investments | 50/53 | €775,000 | €772,320 | -€2,680 | -0.3% |
| Cash at bank and in hand | 54/58 | €119,615 | €24,208 | -€95,407 | -79.8% |
| Deferred charges and accrued income | 490/1 | €6,800 | €2,264 | -€4,536 | -66.7% |
| Total equity and liabilities | 10/49 | €4,351,869 | €4,424,054 | +€72,185 | +1.7% |
| Equity | 10/15 | €2,079,506 | €2,027,590 | -€51,917 | -2.5% |
| Contributions | 10/11 | €1,020,922 | €1,020,922 | = | 0.0% |
| Reserves | 13 | €1,058,585 | €1,006,668 | -€51,917 | -4.9% |
| Non-distributable reserves | 130/1 | €12,540 | €12,540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,540 | €12,540 | = | 0.0% |
| Tax-exempt reserves | 132 | €259,724 | €249,846 | -€9,878 | -3.8% |
| Distributable reserves | 133 | €786,321 | €744,282 | -€42,039 | -5.3% |
| Provisions and deferred taxes | 16 | €86,575 | €83,282 | -€3,293 | -3.8% |
| Deferred taxes | 168 | €86,575 | €83,282 | -€3,293 | -3.8% |
| Amounts payable | 17/49 | €2,185,788 | €2,313,182 | +€127,394 | +5.8% |
| Amounts payable after more than one year | 17 | €72,033 | €47,234 | -€24,799 | -34.4% |
| Financial debts | 170/4 | €72,033 | €47,234 | -€24,799 | -34.4% |
| Amounts payable within one year | 42/48 | €2,053,895 | €2,265,948 | +€212,053 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €79,202 | €24,802 | -€54,400 | -68.7% |
| Financial debts | 43 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Credit institutions | 430/8 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Trade debts | 44 | €12,080 | €19,901 | +€7,821 | +64.7% |
| Suppliers | 440/4 | €12,080 | €19,901 | +€7,821 | +64.7% |
| Taxes, remuneration and social security | 45 | €8,785 | €2,045 | -€6,740 | -76.7% |
| Taxes | 450/3 | €8,785 | €2,045 | -€6,740 | -76.7% |
| Other amounts payable | 47/48 | €1,828,828 | €2,069,199 | +€240,371 | +13.1% |
| Accrued charges and deferred income | 492/3 | €59,860 | €0 | -€59,860 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,703 | €101,238 | +€536 | +0.5% |
| Other operating charges | 640/8 | €9,081 | €8,688 | -€393 | -4.3% |
| Gross operating margin | 9900 | €125,366 | €8,491 | -€116,875 | -93.2% |
| Operating profit (loss) | 9901 | €15,583 | -€101,435 | -€117,018 | |
| Financial income | 75/76B | €28,219 | €101,876 | +€73,657 | +261.0% |
| Recurring financial income | 75 | €28,199 | €101,876 | +€73,677 | +261.3% |
| Non-recurring financial income | 76B | €20 | €0 | -€20 | -100.0% |
| Financial charges | 65/66B | €45,069 | €55,189 | +€10,121 | +22.5% |
| Recurring financial charges | 65 | €45,069 | €55,189 | +€10,121 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,267 | -€54,749 | -€53,482 | -4220.9% |
| Transfer from deferred taxes | 780 | €3,298 | €3,293 | -€5 | -0.2% |
| Income taxes | 67/77 | €526 | €461 | -€66 | -12.5% |
| Profit (loss) for the period | 9904 | €1,505 | -€51,917 | -€53,421 | |
| Transfer from tax-exempt reserves | 789 | €9,894 | €9,878 | -€16 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,399 | -€42,039 | -€53,437 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.