bITe: 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.
bITe
Largest movements
- Cash +€157,833
up €157,833 (+20.9%), from €754,672 to €912,505
mainly Net result for the year (+€235,419) and Tax, wage and social debts (+€25,478)
- Profit (loss) carried forward +€142,919
up €142,919 (+25.3%), from €565,825 to €708,745
- Tax, wage and social debts +€25,478
up €25,478 (+14.2%), from €179,177 to €204,654
of which Remuneration and social security: +€19,825
- Gross operating margin +€185,004
up €185,004 (+23.3%), from €795,256 to €980,260
- Staff costs +€77,356
up €77,356 (+12.7%), from €607,008 to €684,364
- Taxes +€12,750
up €12,750 (+42.9%), from €29,748 to €42,498
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 | €929,103 | €1,098,369 | +€169,266 | +18.2% |
| Fixed assets | 21/28 | €20,530 | €27,946 | +€7,416 | +36.1% |
| Tangible fixed assets | 22/27 | €20,530 | €27,946 | +€7,416 | +36.1% |
| Plant, machinery and equipment | 23 | €1,035 | €812 | -€223 | -21.5% |
| Furniture and vehicles | 24 | €19,495 | €27,133 | +€7,639 | +39.2% |
| Current assets | 29/58 | €908,573 | €1,070,423 | +€161,850 | +17.8% |
| Amounts receivable within one year | 40/41 | €140,979 | €146,444 | +€5,465 | +3.9% |
| Trade receivables | 40 | €134,191 | €136,101 | +€1,910 | +1.4% |
| Other amounts receivable | 41 | €6,788 | €10,343 | +€3,555 | +52.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €754,672 | €912,505 | +€157,833 | +20.9% |
| Deferred charges and accrued income | 490/1 | €12,922 | €11,474 | -€1,448 | -11.2% |
| Total equity and liabilities | 10/49 | €929,103 | €1,098,369 | +€169,266 | +18.2% |
| Equity | 10/15 | €586,285 | €729,205 | +€142,919 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €565,825 | €708,745 | +€142,919 | +25.3% |
| Amounts payable | 17/49 | €342,817 | €369,164 | +€26,347 | +7.7% |
| Amounts payable within one year | 42/48 | €342,817 | €369,164 | +€26,347 | +7.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €69,321 | €70,657 | +€1,336 | +1.9% |
| Suppliers | 440/4 | €69,321 | €70,657 | +€1,336 | +1.9% |
| Taxes, remuneration and social security | 45 | €179,177 | €204,654 | +€25,478 | +14.2% |
| Taxes | 450/3 | €46,354 | €52,007 | +€5,652 | +12.2% |
| Remuneration and social security | 454/9 | €132,822 | €152,648 | +€19,825 | +14.9% |
| Other amounts payable | 47/48 | €94,319 | €93,853 | -€467 | -0.5% |
| Remuneration, social security and pensions | 62 | €607,008 | €684,364 | +€77,356 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,719 | €15,312 | +€7,593 | +98.4% |
| Other operating charges | 640/8 | €1,475 | €1,931 | +€457 | +31.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €795,256 | €980,260 | +€185,004 | +23.3% |
| Operating profit (loss) | 9901 | €179,054 | €278,652 | +€99,598 | +55.6% |
| Financial income | 75/76B | €8,609 | €3,536 | -€5,073 | -58.9% |
| Recurring financial income | 75 | €8,609 | €3,536 | -€5,073 | -58.9% |
| Financial charges | 65/66B | €2,524 | €4,271 | +€1,747 | +69.2% |
| Recurring financial charges | 65 | €2,524 | €4,271 | +€1,747 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €185,139 | €277,917 | +€92,778 | +50.1% |
| Income taxes | 67/77 | €29,748 | €42,498 | +€12,750 | +42.9% |
| Profit (loss) for the period | 9904 | €155,391 | €235,419 | +€80,028 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €155,391 | €235,419 | +€80,028 | +51.5% |
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.