BITATS: 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.
BITATS
Largest movements
- Tangible fixed assets -€8,141
down €8,141 (-88.6%), from €9,190 to €1,049
of which Furniture and vehicles: -€7,209
- Cash -€6,787
down €6,787 (-26.4%), from €25,671 to €18,885
mainly Contributions, distributions and other (-€15,619) and Other debts (-€11,753)
- Receivables within one year +€738
up €738 (+6.3%), from €11,760 to €12,498
of which Trade receivables: +€691
- Other debts -€11,753
down €11,753 (-30.4%), from €38,677 to €26,924
- Trade debts -€2,512
down €2,512 (-78.0%), from €3,219 to €707
- Gross operating margin -€8,543
down €8,543 (-24.6%), from €34,714 to €26,170
- Financial charges +€1,948
up €1,948 (+396%), from €492 to €2,440
- Taxes -€1,290
down €1,290 (-19.4%), from €6,657 to €5,368
- Depreciation -€977
down €977 (-29.3%), from €3,333 to €2,356
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.
Derived cash bridge
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 | €48,871 | €34,649 | -€14,222 | -29.1% |
| Fixed assets | 21/28 | €9,190 | €1,049 | -€8,141 | -88.6% |
| Tangible fixed assets | 22/27 | €9,190 | €1,049 | -€8,141 | -88.6% |
| Plant, machinery and equipment | 23 | €1,539 | €608 | -€932 | -60.5% |
| Furniture and vehicles | 24 | €7,650 | €441 | -€7,209 | -94.2% |
| Current assets | 29/58 | €39,681 | €33,600 | -€6,081 | -15.3% |
| Amounts receivable within one year | 40/41 | €11,760 | €12,498 | +€738 | +6.3% |
| Trade receivables | 40 | €11,760 | €12,451 | +€691 | +5.9% |
| Other amounts receivable | 41 | €0 | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €25,671 | €18,885 | -€6,787 | -26.4% |
| Deferred charges and accrued income | 490/1 | €2,250 | €2,218 | -€33 | -1.5% |
| Total equity and liabilities | 10/49 | €48,871 | €34,649 | -€14,222 | -29.1% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,871 | €32,649 | -€14,222 | -30.3% |
| Amounts payable within one year | 42/48 | €46,495 | €32,273 | -€14,222 | -30.6% |
| Trade debts | 44 | €3,219 | €707 | -€2,512 | -78.0% |
| Suppliers | 440/4 | €3,219 | €707 | -€2,512 | -78.0% |
| Taxes, remuneration and social security | 45 | €4,599 | €4,643 | +€43 | +0.9% |
| Taxes | 450/3 | €4,599 | €4,643 | +€43 | +0.9% |
| Other amounts payable | 47/48 | €38,677 | €26,924 | -€11,753 | -30.4% |
| Accrued charges and deferred income | 492/3 | €376 | €376 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €4,215 | +€4,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €2,356 | -€977 | -29.3% |
| Other operating charges | 640/8 | €490 | €400 | -€91 | -18.5% |
| Non-recurring operating charges | 66A | €813 | €0 | -€813 | -100% |
| Gross operating margin | 9900 | €34,714 | €26,170 | -€8,543 | -24.6% |
| Operating profit (loss) | 9901 | €30,076 | €23,415 | -€6,662 | -22.1% |
| Financial income | 75/76B | €2 | €12 | +€10 | +467% |
| Recurring financial income | 75 | €2 | €12 | +€10 | +467% |
| Financial charges | 65/66B | €492 | €2,440 | +€1,948 | +396% |
| Recurring financial charges | 65 | €492 | €2,440 | +€1,948 | +396% |
| Profit (loss) for the period before taxes | 9903 | €29,586 | €20,987 | -€8,600 | -29.1% |
| Income taxes | 67/77 | €6,657 | €5,368 | -€1,290 | -19.4% |
| Profit (loss) for the period | 9904 | €22,929 | €15,619 | -€7,310 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,929 | €15,619 | -€7,310 | -31.9% |
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 27 October 2026 via checked.be.