Biteki: 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.
Biteki
Largest movements
- Receivables within one year +€24,699
up €24,699 (+609.3%), from €4,054 to €28,752
- Cash +€18,941
up €18,941 (+434.4%), from €4,360 to €23,301
mainly Net result for the year (+€29,763) and Tax, wage and social debts (+€7,048)
- Financial fixed assets -€5,526
down €5,526 (-66.6%), from €8,296 to €2,770
- Tangible fixed assets +€1,907
up €1,907 (+54.6%), from €3,492 to €5,398
- Profit (loss) carried forward +€29,763
up €29,763 (+266.2%), from €11,179 to €40,941
- Tax, wage and social debts +€7,048
up €7,048 (+99.1%), from €7,113 to €14,161
- Trade debts +€3,057
up €3,057 (+687.8%), from €444 to €3,501
- Gross operating margin +€26,676
up €26,676 (+189.1%), from €14,104 to €40,780
- Taxes +€5,211
up €5,211 (+179.4%), from €2,905 to €8,116
- Depreciation +€1,718
up €1,718 (+5397.1%), from €32 to €1,750
- Staff costs +€553
new in 2025: €553
- Financial charges +€438
up €438 (+13568.4%), from €3 to €441
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 | €21,736 | €61,603 | +€39,867 | +183.4% |
| Fixed assets | 21/28 | €13,322 | €9,550 | -€3,773 | -28.3% |
| Intangible fixed assets | 21 | €1,535 | €1,381 | -€154 | -10.0% |
| Tangible fixed assets | 22/27 | €3,492 | €5,398 | +€1,907 | +54.6% |
| Plant, machinery and equipment | 23 | €3,492 | €5,398 | +€1,907 | +54.6% |
| Financial fixed assets | 28 | €8,296 | €2,770 | -€5,526 | -66.6% |
| Current assets | 29/58 | €8,414 | €52,054 | +€43,640 | +518.7% |
| Amounts receivable within one year | 40/41 | €4,054 | €28,752 | +€24,699 | +609.3% |
| Trade receivables | 40 | €4,054 | €28,752 | +€24,699 | +609.3% |
| Cash at bank and in hand | 54/58 | €4,360 | €23,301 | +€18,941 | +434.4% |
| Total equity and liabilities | 10/49 | €21,736 | €61,603 | +€39,867 | +183.4% |
| Equity | 10/15 | €14,179 | €43,941 | +€29,763 | +209.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,179 | €40,941 | +€29,763 | +266.2% |
| Amounts payable | 17/49 | €7,557 | €17,662 | +€10,105 | +133.7% |
| Amounts payable within one year | 42/48 | €7,557 | €17,662 | +€10,105 | +133.7% |
| Trade debts | 44 | €444 | €3,501 | +€3,057 | +687.8% |
| Suppliers | 440/4 | €444 | €3,501 | +€3,057 | +687.8% |
| Taxes, remuneration and social security | 45 | €7,113 | €14,161 | +€7,048 | +99.1% |
| Taxes | 450/3 | €7,113 | €14,161 | +€7,048 | +99.1% |
| Remuneration, social security and pensions | 62 | - | €553 | +€553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32 | €1,750 | +€1,718 | +5397.1% |
| Other operating charges | 640/8 | - | €167 | +€167 | |
| Gross operating margin | 9900 | €14,104 | €40,780 | +€26,676 | +189.1% |
| Operating profit (loss) | 9901 | €14,072 | €38,310 | +€24,238 | +172.2% |
| Financial income | 75/76B | €15 | €10 | -€5 | -35.0% |
| Recurring financial income | 75 | €15 | €10 | -€5 | -35.0% |
| Financial charges | 65/66B | €3 | €441 | +€438 | +13568.4% |
| Recurring financial charges | 65 | €3 | €441 | +€438 | +13568.4% |
| Profit (loss) for the period before taxes | 9903 | €14,084 | €37,878 | +€23,794 | +168.9% |
| Income taxes | 67/77 | €2,905 | €8,116 | +€5,211 | +179.4% |
| Profit (loss) for the period | 9904 | €11,179 | €29,763 | +€18,584 | +166.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,179 | €29,763 | +€18,584 | +166.2% |
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 9 October 2026 via checked.be.