BITE-IT!: 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-IT!
Largest movements
- Cash +€30,726
up €30,726 (+52.0%), from €59,046 to €89,772
mainly Net result for the year (+€25,716) and Depreciation (+€11,159)
- Tangible fixed assets -€5,284
down €5,284 (-19.7%), from €26,799 to €21,515
of which Land and buildings: -€5,383
- Profit (loss) carried forward +€25,716
up €25,716 (+30.8%), from €83,586 to €109,302
- Gross operating margin +€41,738
up €41,738, from -€4,400 to €37,338
- Taxes +€3,866
new in 2025: €3,866
- Depreciation -€473
down €473 (-4.1%), from €11,632 to €11,159
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 | €91,144 | €116,340 | +€25,196 | +27.6% |
| Fixed assets | 21/28 | €26,799 | €21,515 | -€5,284 | -19.7% |
| Tangible fixed assets | 22/27 | €26,799 | €21,515 | -€5,284 | -19.7% |
| Land and buildings | 22 | €12,957 | €7,574 | -€5,383 | -41.5% |
| Plant, machinery and equipment | 23 | €13,137 | €13,736 | +€599 | +4.6% |
| Furniture and vehicles | 24 | €705 | €205 | -€500 | -70.9% |
| Current assets | 29/58 | €64,345 | €94,825 | +€30,480 | +47.4% |
| Amounts receivable within one year | 40/41 | €5,299 | €5,053 | -€246 | -4.6% |
| Trade receivables | 40 | €653 | €1,574 | +€921 | +141% |
| Other amounts receivable | 41 | €4,646 | €3,479 | -€1,167 | -25.1% |
| Cash at bank and in hand | 54/58 | €59,046 | €89,772 | +€30,726 | +52.0% |
| Total equity and liabilities | 10/49 | €91,144 | €116,340 | +€25,196 | +27.6% |
| Equity | 10/15 | €89,086 | €114,802 | +€25,716 | +28.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,586 | €109,302 | +€25,716 | +30.8% |
| Amounts payable | 17/49 | €2,058 | €1,538 | -€520 | -25.3% |
| Amounts payable within one year | 42/48 | €2,058 | €1,538 | -€520 | -25.3% |
| Trade debts | 44 | €2,058 | €1,538 | -€520 | -25.3% |
| Suppliers | 440/4 | €2,058 | €1,538 | -€520 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,632 | €11,159 | -€473 | -4.1% |
| Other operating charges | 640/8 | €804 | €944 | +€140 | +17.4% |
| Gross operating margin | 9900 | -€4,400 | €37,338 | +€41,738 | |
| Operating profit (loss) | 9901 | -€16,836 | €25,235 | +€42,071 | |
| Financial income | 75/76B | €4,451 | €4,419 | -€32 | -0.7% |
| Recurring financial income | 75 | €4,451 | €4,419 | -€32 | -0.7% |
| Non-recurring financial income | 76B | €4,451 | €4,419 | -€32 | -0.7% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,457 | €29,582 | +€42,039 | |
| Income taxes | 67/77 | - | €3,866 | +€3,866 | |
| Profit (loss) for the period | 9904 | -€12,457 | €25,716 | +€38,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,457 | €25,716 | +€38,173 |
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 15 October 2026 via checked.be.