BITE-C: 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-C
Largest movements
- Cash +€50,962
up €50,962 (+272%), from €18,710 to €69,672
mainly Other debts (+€30,812) and Net result for the year (+€19,401)
- Other debts +€30,812
up €30,812 (+89.5%), from €34,415 to €65,227
- Profit (loss) carried forward +€19,401
up €19,401 (+45.1%), from -€42,974 to -€23,572
- Gross operating margin +€7,116
up €7,116 (+54.0%), from €13,170 to €20,286
- Depreciation -€426
down €426 (-60.0%), from €710 to €284
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 | €19,236 | €69,918 | +€50,682 | +263% |
| Fixed assets | 21/28 | €329 | €45 | -€284 | -86.3% |
| Tangible fixed assets | 22/27 | €329 | €45 | -€284 | -86.3% |
| Furniture and vehicles | 24 | €329 | €45 | -€284 | -86.3% |
| Current assets | 29/58 | €18,906 | €69,873 | +€50,966 | +270% |
| Amounts receivable within one year | 40/41 | €4 | €9 | +€4 | +108% |
| Other amounts receivable | 41 | €4 | €9 | +€4 | +108% |
| Cash at bank and in hand | 54/58 | €18,710 | €69,672 | +€50,962 | +272% |
| Deferred charges and accrued income | 490/1 | €193 | €193 | = | 0.0% |
| Total equity and liabilities | 10/49 | €19,236 | €69,918 | +€50,682 | +263% |
| Equity | 10/15 | -€15,572 | €3,829 | +€19,401 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,401 | €7,401 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €6,781 | €6,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,974 | -€23,572 | +€19,401 | +45.1% |
| Amounts payable | 17/49 | €34,808 | €66,089 | +€31,281 | +89.9% |
| Amounts payable within one year | 42/48 | €34,808 | €66,089 | +€31,281 | +89.9% |
| Taxes, remuneration and social security | 45 | €394 | €862 | +€469 | +119% |
| Taxes | 450/3 | €394 | €862 | +€469 | +119% |
| Other amounts payable | 47/48 | €34,415 | €65,227 | +€30,812 | +89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €284 | -€426 | -60.0% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €13,170 | €20,286 | +€7,116 | +54.0% |
| Operating profit (loss) | 9901 | €11,961 | €19,489 | +€7,528 | +62.9% |
| Financial charges | 65/66B | €78 | €87 | +€9 | +11.3% |
| Recurring financial charges | 65 | €78 | €87 | +€9 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €11,883 | €19,401 | +€7,519 | +63.3% |
| Profit (loss) for the period | 9904 | €11,883 | €19,401 | +€7,519 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,883 | €19,401 | +€7,519 | +63.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.