BITC: 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.
BITC
Largest movements
- Cash +€44,019
up €44,019 (+138.3%), from €31,827 to €75,846
mainly Net result for the year (+€21,484) and Trade debts (+€18,961)
- Receivables within one year +€8,109
up €8,109 (+10.9%), from €74,518 to €82,627
of which Trade receivables: +€5,143
- Tangible fixed assets +€3,832
up €3,832 (+132.9%), from €2,883 to €6,715
- Reserves +€21,484
up €21,484 (+21.6%), from €99,643 to €121,127
of which Distributable reserves: +€21,484
- Trade debts +€18,961
up €18,961 (+963.8%), from €1,967 to €20,929
- Tax, wage and social debts +€9,236
up €9,236 (+513.1%), from €1,800 to €11,036
- Contributions +€6,200
up €6,200 (+100.0%), from €6,200 to €12,400
- Gross operating margin -€3,802
down €3,802 (-10.3%), from €36,940 to €33,138
- Taxes -€1,327
down €1,327 (-12.6%), from €10,497 to €9,170
- Depreciation +€529
up €529 (+65.7%), from €804 to €1,333
- Financial charges -€482
down €482 (-69.9%), from €690 to €208
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 | €109,610 | €165,491 | +€55,881 | +51.0% |
| Fixed assets | 21/28 | €2,883 | €6,715 | +€3,832 | +132.9% |
| Tangible fixed assets | 22/27 | €2,883 | €6,715 | +€3,832 | +132.9% |
| Plant, machinery and equipment | 23 | €2,883 | €6,715 | +€3,832 | +132.9% |
| Current assets | 29/58 | €106,727 | €158,776 | +€52,049 | +48.8% |
| Amounts receivable within one year | 40/41 | €74,518 | €82,627 | +€8,109 | +10.9% |
| Trade receivables | 40 | €26,410 | €31,553 | +€5,143 | +19.5% |
| Other amounts receivable | 41 | €48,108 | €51,074 | +€2,966 | +6.2% |
| Cash at bank and in hand | 54/58 | €31,827 | €75,846 | +€44,019 | +138.3% |
| Deferred charges and accrued income | 490/1 | €382 | €304 | -€79 | -20.6% |
| Total equity and liabilities | 10/49 | €109,610 | €165,491 | +€55,881 | +51.0% |
| Equity | 10/15 | €105,843 | €133,527 | +€27,684 | +26.2% |
| Contributions | 10/11 | €6,200 | €12,400 | +€6,200 | +100.0% |
| Outside capital | 11 | €6,200 | €12,400 | +€6,200 | +100.0% |
| Other | 1109/19 | €6,200 | €12,400 | +€6,200 | +100.0% |
| Reserves | 13 | €99,643 | €121,127 | +€21,484 | +21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €97,783 | €119,267 | +€21,484 | +22.0% |
| Amounts payable | 17/49 | €3,767 | €31,965 | +€28,197 | +748.5% |
| Amounts payable within one year | 42/48 | €3,767 | €31,965 | +€28,197 | +748.5% |
| Trade debts | 44 | €1,967 | €20,929 | +€18,961 | +963.8% |
| Suppliers | 440/4 | €1,967 | €20,929 | +€18,961 | +963.8% |
| Taxes, remuneration and social security | 45 | €1,800 | €11,036 | +€9,236 | +513.1% |
| Taxes | 450/3 | €1,800 | €11,036 | +€9,236 | +513.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €1,333 | +€529 | +65.7% |
| Other operating charges | 640/8 | €876 | €944 | +€68 | +7.8% |
| Gross operating margin | 9900 | €36,940 | €33,138 | -€3,802 | -10.3% |
| Operating profit (loss) | 9901 | €35,260 | €30,861 | -€4,399 | -12.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +105.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +105.0% |
| Financial charges | 65/66B | €690 | €208 | -€482 | -69.9% |
| Recurring financial charges | 65 | €690 | €208 | -€482 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €34,570 | €30,653 | -€3,917 | -11.3% |
| Income taxes | 67/77 | €10,497 | €9,170 | -€1,327 | -12.6% |
| Profit (loss) for the period | 9904 | €24,074 | €21,484 | -€2,590 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,074 | €21,484 | -€2,590 | -10.8% |
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 4 October 2026 via checked.be.