BITES CONSULTING: 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.
BITES CONSULTING
Largest movements
- Receivables within one year -€25,856
down €25,856 (-47.9%), from €54,004 to €28,148
of which Trade receivables: -€26,806
- Tangible fixed assets -€10,771
down €10,771 (-24.5%), from €43,919 to €33,148
of which Furniture and vehicles: -€10,025
- Cash +€5,866
up €5,866 (+15.3%), from €38,247 to €44,114
mainly Net result for the year (+€39,075) and Receivables within one year (+€25,856)
- Other debts -€66,608
down €66,608 (-41.7%), from €159,914 to €93,306
- Reserves +€39,075
up €39,075 (+12.8%), from €304,095 to €343,170
of which Distributable reserves: +€39,075
- Gross operating margin -€7,289
down €7,289 (-11.4%), from €63,755 to €56,465
- Depreciation +€2,339
up €2,339 (+27.7%), from €8,432 to €10,771
- Taxes -€2,070
down €2,070 (-12.1%), from €17,149 to €15,079
- Financial income -€995
down €995 (-9.5%), from €10,500 to €9,505
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 | €486,567 | €455,800 | -€30,766 | -6.3% |
| Fixed assets | 21/28 | €43,919 | €33,148 | -€10,771 | -24.5% |
| Tangible fixed assets | 22/27 | €43,919 | €33,148 | -€10,771 | -24.5% |
| Plant, machinery and equipment | 23 | €2,239 | €1,493 | -€746 | -33.3% |
| Furniture and vehicles | 24 | €41,680 | €31,656 | -€10,025 | -24.1% |
| Current assets | 29/58 | €442,647 | €422,652 | -€19,995 | -4.5% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,004 | €28,148 | -€25,856 | -47.9% |
| Trade receivables | 40 | €49,783 | €22,977 | -€26,806 | -53.8% |
| Other amounts receivable | 41 | €4,221 | €5,171 | +€951 | +22.5% |
| Cash at bank and in hand | 54/58 | €38,247 | €44,114 | +€5,866 | +15.3% |
| Deferred charges and accrued income | 490/1 | €397 | €391 | -€6 | -1.5% |
| Total equity and liabilities | 10/49 | €486,567 | €455,800 | -€30,766 | -6.3% |
| Equity | 10/15 | €316,495 | €355,570 | +€39,075 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €304,095 | €343,170 | +€39,075 | +12.8% |
| Tax-exempt reserves | 132 | €390 | €390 | = | 0.0% |
| Distributable reserves | 133 | €303,704 | €342,780 | +€39,075 | +12.9% |
| Amounts payable | 17/49 | €170,072 | €100,230 | -€69,842 | -41.1% |
| Amounts payable within one year | 42/48 | €170,072 | €100,230 | -€69,842 | -41.1% |
| Trade debts | 44 | €1,472 | €1,622 | +€150 | +10.2% |
| Suppliers | 440/4 | €1,472 | €1,622 | +€150 | +10.2% |
| Taxes, remuneration and social security | 45 | €8,687 | €5,303 | -€3,384 | -39.0% |
| Taxes | 450/3 | €8,687 | €5,303 | -€3,384 | -39.0% |
| Other amounts payable | 47/48 | €159,914 | €93,306 | -€66,608 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,432 | €10,771 | +€2,339 | +27.7% |
| Other operating charges | 640/8 | €1,116 | €879 | -€237 | -21.2% |
| Gross operating margin | 9900 | €63,755 | €56,465 | -€7,289 | -11.4% |
| Operating profit (loss) | 9901 | €54,207 | €44,815 | -€9,392 | -17.3% |
| Financial income | 75/76B | €10,500 | €9,505 | -€995 | -9.5% |
| Recurring financial income | 75 | €10,500 | €9,505 | -€995 | -9.5% |
| Financial charges | 65/66B | €166 | €166 | -€0 | 0.0% |
| Recurring financial charges | 65 | €166 | €166 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €64,542 | €54,154 | -€10,387 | -16.1% |
| Income taxes | 67/77 | €17,149 | €15,079 | -€2,070 | -12.1% |
| Profit (loss) for the period | 9904 | €47,392 | €39,075 | -€8,317 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,392 | €39,075 | -€8,317 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.