BIT SERVICES: 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 SERVICES
Largest movements
- Deferred charges and accrued income -€44,549
down €44,549 (-99.8%), from €44,660 to €111
- Receivables within one year -€37,688
down €37,688 (-66.8%), from €56,462 to €18,773
of which Other amounts receivable: -€22,219
- Cash +€17,574
up €17,574 (+2927.6%), from €600 to €18,174
mainly Net result for the year (+€45,265) and Deferred charges and accrued income (+€44,549)
- Intangible fixed assets -€3,404
down €3,404 (-25.0%), from €13,615 to €10,212
- Reserves -€67,319
down €67,319 (-26.5%), from €254,429 to €187,110
- Other debts +€19,340
new in 2025: €19,340
- Trade debts -€16,242
down €16,242 (-82.3%), from €19,735 to €3,493
- Current portion of long-term debt -€9,146
no longer reported in 2025 (was €9,146)
- Gross operating margin +€8,842
up €8,842 (+16.0%), from €55,209 to €64,051
- Depreciation -€1,116
down €1,116 (-20.9%), from €5,331 to €4,215
- Financial charges -€1,022
down €1,022 (-38.8%), from €2,634 to €1,612
- Financial income -€982
down €982 (-13.4%), from €7,347 to €6,365
- Taxes +€900
up €900 (+5.2%), from €17,268 to €18,169
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.
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 | €321,675 | €250,987 | -€70,688 | -22.0% |
| Fixed assets | 21/28 | €16,953 | €10,929 | -€6,025 | -35.5% |
| Intangible fixed assets | 21 | €13,615 | €10,212 | -€3,404 | -25.0% |
| Tangible fixed assets | 22/27 | €3,338 | €717 | -€2,621 | -78.5% |
| Plant, machinery and equipment | 23 | €1,529 | €717 | -€812 | -53.1% |
| Furniture and vehicles | 24 | €1,809 | - | -€1,809 | |
| Current assets | 29/58 | €304,722 | €240,059 | -€64,663 | -21.2% |
| Amounts receivable after more than one year | 29 | €203,000 | €203,000 | = | 0.0% |
| Other amounts receivable | 291 | €203,000 | €203,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,462 | €18,773 | -€37,688 | -66.8% |
| Trade receivables | 40 | €34,243 | €18,773 | -€15,470 | -45.2% |
| Other amounts receivable | 41 | €22,219 | - | -€22,219 | |
| Cash at bank and in hand | 54/58 | €600 | €18,174 | +€17,574 | +2927.6% |
| Deferred charges and accrued income | 490/1 | €44,660 | €111 | -€44,549 | -99.8% |
| Total equity and liabilities | 10/49 | €321,675 | €250,987 | -€70,688 | -22.0% |
| Equity | 10/15 | €260,629 | €193,310 | -€67,319 | -25.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €254,429 | €187,110 | -€67,319 | -26.5% |
| Distributable reserves | 133 | €254,429 | €187,110 | -€67,319 | -26.5% |
| Amounts payable | 17/49 | €61,046 | €57,677 | -€3,369 | -5.5% |
| Amounts payable within one year | 42/48 | €57,222 | €52,956 | -€4,267 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €9,146 | - | -€9,146 | |
| Trade debts | 44 | €19,735 | €3,493 | -€16,242 | -82.3% |
| Suppliers | 440/4 | €19,735 | €3,493 | -€16,242 | -82.3% |
| Taxes, remuneration and social security | 45 | €28,341 | €30,123 | +€1,782 | +6.3% |
| Taxes | 450/3 | €28,341 | €28,007 | -€334 | -1.2% |
| Remuneration and social security | 454/9 | - | €2,116 | +€2,116 | |
| Other amounts payable | 47/48 | - | €19,340 | +€19,340 | |
| Accrued charges and deferred income | 492/3 | €3,824 | €4,721 | +€897 | +23.5% |
| Non-recurring operating income | 76A | - | €10,162 | +€10,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,331 | €4,215 | -€1,116 | -20.9% |
| Other operating charges | 640/8 | €1,063 | €1,155 | +€91 | +8.6% |
| Gross operating margin | 9900 | €55,209 | €64,051 | +€8,842 | +16.0% |
| Operating profit (loss) | 9901 | €48,814 | €58,681 | +€9,867 | +20.2% |
| Financial income | 75/76B | €7,347 | €6,365 | -€982 | -13.4% |
| Recurring financial income | 75 | €7,347 | €6,365 | -€982 | -13.4% |
| Financial charges | 65/66B | €2,634 | €1,612 | -€1,022 | -38.8% |
| Recurring financial charges | 65 | €2,634 | €1,612 | -€1,022 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €53,526 | €63,433 | +€9,907 | +18.5% |
| Income taxes | 67/77 | €17,268 | €18,169 | +€900 | +5.2% |
| Profit (loss) for the period | 9904 | €36,258 | €45,265 | +€9,007 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,258 | €45,265 | +€9,007 | +24.8% |
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 2 October 2026 via checked.be.