BITA Design: 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.
BITA Design
Largest movements
- Tangible fixed assets +€13,225
up €13,225 (+981.0%), from €1,348 to €14,573
of which Furniture and vehicles: +€13,697
- Cash +€10,793
up €10,793 (+111.1%), from €9,717 to €20,511
mainly Net result for the year (+€17,430) and Debts after one year (+€6,717)
- Receivables within one year +€1,815
up €1,815 (+59.6%), from €3,043 to €4,858
of which Trade receivables: +€3,098
- Profit (loss) carried forward +€15,764
up €15,764 (+396.1%), from €3,980 to €19,744
- Debts after one year +€6,717
new in 2025: €6,717
- Current portion of long-term debt +€1,904
new in 2025: €1,904
- Trade debts +€1,468
up €1,468 (+101.3%), from €1,449 to €2,918
- Gross operating margin +€18,183
up €18,183 (+160.5%), from €11,328 to €29,512
- Depreciation +€3,217
up €3,217 (+4612.8%), from €70 to €3,286
- Taxes +€2,983
up €2,983 (+103.1%), from €2,892 to €5,875
- Other operating charges +€497
up €497 (+78.3%), from €635 to €1,132
- Financial charges -€296
down €296 (-14.2%), from €2,085 to €1,789
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 | €18,652 | €44,629 | +€25,977 | +139.3% |
| Fixed assets | 21/28 | €1,348 | €14,573 | +€13,225 | +981.0% |
| Tangible fixed assets | 22/27 | €1,348 | €14,573 | +€13,225 | +981.0% |
| Plant, machinery and equipment | 23 | €1,348 | €875 | -€473 | -35.1% |
| Furniture and vehicles | 24 | - | €13,697 | +€13,697 | |
| Current assets | 29/58 | €17,304 | €30,056 | +€12,752 | +73.7% |
| Stocks and contracts in progress | 3 | €250 | €255 | +€5 | +2.0% |
| Stocks | 30/36 | €250 | €255 | +€5 | +2.0% |
| Amounts receivable within one year | 40/41 | €3,043 | €4,858 | +€1,815 | +59.6% |
| Trade receivables | 40 | €21 | €3,119 | +€3,098 | +14811.1% |
| Other amounts receivable | 41 | €3,022 | €1,739 | -€1,283 | -42.5% |
| Cash at bank and in hand | 54/58 | €9,717 | €20,511 | +€10,793 | +111.1% |
| Deferred charges and accrued income | 490/1 | €4,294 | €4,432 | +€138 | +3.2% |
| Total equity and liabilities | 10/49 | €18,652 | €44,629 | +€25,977 | +139.3% |
| Equity | 10/15 | €12,709 | €28,473 | +€15,764 | +124.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €8,229 | €8,229 | = | 0.0% |
| Distributable reserves | 133 | €8,229 | €8,229 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,980 | €19,744 | +€15,764 | +396.1% |
| Amounts payable | 17/49 | €5,943 | €16,156 | +€10,213 | +171.8% |
| Amounts payable after more than one year | 17 | - | €6,717 | +€6,717 | |
| Financial debts | 170/4 | - | €6,717 | +€6,717 | |
| Amounts payable within one year | 42/48 | €5,943 | €9,440 | +€3,496 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,904 | +€1,904 | |
| Trade debts | 44 | €1,449 | €2,918 | +€1,468 | +101.3% |
| Suppliers | 440/4 | €1,449 | €2,918 | +€1,468 | +101.3% |
| Taxes, remuneration and social security | 45 | €2,030 | €2,415 | +€385 | +18.9% |
| Taxes | 450/3 | €2,030 | €2,415 | +€385 | +18.9% |
| Other amounts payable | 47/48 | €2,464 | €2,203 | -€260 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €3,286 | +€3,217 | +4612.8% |
| Other operating charges | 640/8 | €635 | €1,132 | +€497 | +78.3% |
| Gross operating margin | 9900 | €11,328 | €29,512 | +€18,183 | +160.5% |
| Operating profit (loss) | 9901 | €10,624 | €25,094 | +€14,470 | +136.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3000.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3000.0% |
| Financial charges | 65/66B | €2,085 | €1,789 | -€296 | -14.2% |
| Recurring financial charges | 65 | €2,085 | €1,789 | -€296 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €8,538 | €23,305 | +€14,766 | +172.9% |
| Income taxes | 67/77 | €2,892 | €5,875 | +€2,983 | +103.1% |
| Profit (loss) for the period | 9904 | €5,646 | €17,430 | +€11,783 | +208.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,646 | €17,430 | +€11,783 | +208.7% |
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 10 October 2026 via checked.be.