BITA: 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.
BITA
Largest movements
- Cash +€6,247
up €6,247 (+128.4%), from €4,863 to €11,110
mainly Depreciation (+€3,860) and Tax, wage and social debts (+€1,982)
- Tangible fixed assets -€3,860
down €3,860 (-25.7%), from €15,008 to €11,147
- Receivables within one year +€1,041
up €1,041 (+15.8%), from €6,578 to €7,619
of which Trade receivables: +€1,240
- Tax, wage and social debts +€1,982
up €1,982 (+145.8%), from €1,359 to €3,341
of which Remuneration and social security: +€1,710
- Profit (loss) carried forward +€1,465
up €1,465 (+32.1%), from €4,564 to €6,029
- Purchases and services +€9,349
up €9,349 (+19.6%), from €47,671 to €57,020
- Financial charges -€7,368
down €7,368 (-91.2%), from €8,075 to €707
of which Non-recurring financial charges: -€7,405
- Gross operating margin -€5,280
down €5,280 (-43.4%), from €12,165 to €6,884
- Turnover +€1,317
up €1,317 (+2.2%), from €59,836 to €61,153
- Other operating charges -€822
down €822 (-39.7%), from €2,071 to €1,249
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 | €26,595 | €30,023 | +€3,428 | +12.9% |
| Fixed assets | 21/28 | €15,154 | €11,294 | -€3,860 | -25.5% |
| Tangible fixed assets | 22/27 | €15,008 | €11,147 | -€3,860 | -25.7% |
| Furniture and vehicles | 24 | €15,008 | €11,147 | -€3,860 | -25.7% |
| Financial fixed assets | 28 | €146 | €146 | = | 0.0% |
| Current assets | 29/58 | €11,441 | €18,729 | +€7,288 | +63.7% |
| Amounts receivable within one year | 40/41 | €6,578 | €7,619 | +€1,041 | +15.8% |
| Trade receivables | 40 | €32 | €1,272 | +€1,240 | +3868.3% |
| Other amounts receivable | 41 | €6,546 | €6,347 | -€199 | -3.0% |
| Cash at bank and in hand | 54/58 | €4,863 | €11,110 | +€6,247 | +128.4% |
| Total equity and liabilities | 10/49 | €26,595 | €30,023 | +€3,428 | +12.9% |
| Equity | 10/15 | €25,016 | €26,481 | +€1,465 | +5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,564 | €6,029 | +€1,465 | +32.1% |
| Amounts payable | 17/49 | €1,579 | €3,542 | +€1,963 | +124.3% |
| Amounts payable within one year | 42/48 | €1,579 | €3,542 | +€1,963 | +124.3% |
| Trade debts | 44 | €220 | - | -€220 | |
| Suppliers | 440/4 | €220 | - | -€220 | |
| Taxes, remuneration and social security | 45 | €1,359 | €3,341 | +€1,982 | +145.8% |
| Taxes | 450/3 | €1,359 | €1,631 | +€272 | +20.0% |
| Remuneration and social security | 454/9 | - | €1,710 | +€1,710 | |
| Other amounts payable | 47/48 | - | €200 | +€200 | |
| Turnover | 70 | €59,836 | €61,153 | +€1,317 | +2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,671 | €57,020 | +€9,349 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,414 | €3,860 | +€447 | +13.1% |
| Other operating charges | 640/8 | €2,071 | €1,249 | -€822 | -39.7% |
| Gross operating margin | 9900 | €12,165 | €6,884 | -€5,280 | -43.4% |
| Operating profit (loss) | 9901 | €6,680 | €1,775 | -€4,905 | -73.4% |
| Financial income | 75/76B | €11 | €397 | +€386 | +3616.9% |
| Recurring financial income | 75 | €11 | €397 | +€386 | +3616.9% |
| Non-recurring financial income | 76B | €11 | €397 | +€386 | +3616.9% |
| Financial charges | 65/66B | €8,075 | €707 | -€7,368 | -91.2% |
| Recurring financial charges | 65 | €585 | €622 | +€36 | +6.2% |
| Non-recurring financial charges | 66B | €7,490 | €85 | -€7,405 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,385 | €1,465 | +€2,850 | |
| Income taxes | 67/77 | €300 | - | -€300 | |
| Profit (loss) for the period | 9904 | -€1,685 | €1,465 | +€3,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,685 | €1,465 | +€3,150 |
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 1 October 2026 via checked.be.