BITES 'n MORE: 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 'n MORE
Largest movements
- Intangible fixed assets -€41,700
down €41,700 (-11.2%), from €371,084 to €329,384
- Receivables within one year +€18,507
up €18,507 (+21.3%), from €86,764 to €105,271
of which Other amounts receivable: +€56,800
- Cash +€9,009
up €9,009 (+35.6%), from €25,316 to €34,325
mainly Net result for the year (+€107,351) and Depreciation (+€42,640)
- Tax, wage and social debts +€20,656
up €20,656 (+75.4%), from €27,394 to €48,050
of which Taxes: +€15,201
- Other debts -€19,717
down €19,717 (-5.0%), from €398,090 to €378,373
- Trade debts -€10,327
down €10,327 (-31.6%), from €32,639 to €22,313
- Gross operating margin +€110,406
up €110,406 (+88.1%), from €125,346 to €235,752
- Taxes +€25,215
up €25,215 (+230%), from €10,962 to €36,177
- Staff costs +€10,799
up €10,799 (+28.2%), from €38,275 to €49,074
- Depreciation -€3,902
down €3,902 (-8.4%), from €46,542 to €42,640
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 | €492,529 | €483,141 | -€9,388 | -1.9% |
| Fixed assets | 21/28 | €372,804 | €333,064 | -€39,739 | -10.7% |
| Intangible fixed assets | 21 | €371,084 | €329,384 | -€41,700 | -11.2% |
| Tangible fixed assets | 22/27 | €1,719 | €3,680 | +€1,961 | +114% |
| Plant, machinery and equipment | 23 | €1,719 | €2,408 | +€689 | +40.1% |
| Furniture and vehicles | 24 | - | €1,272 | +€1,272 | |
| Current assets | 29/58 | €119,725 | €150,077 | +€30,352 | +25.4% |
| Stocks and contracts in progress | 3 | €2,805 | €7,149 | +€4,344 | +155% |
| Stocks | 30/36 | €2,805 | €7,149 | +€4,344 | +155% |
| Amounts receivable within one year | 40/41 | €86,764 | €105,271 | +€18,507 | +21.3% |
| Trade receivables | 40 | €38,489 | €196 | -€38,293 | -99.5% |
| Other amounts receivable | 41 | €48,275 | €105,075 | +€56,800 | +118% |
| Cash at bank and in hand | 54/58 | €25,316 | €34,325 | +€9,009 | +35.6% |
| Deferred charges and accrued income | 490/1 | €4,840 | €3,332 | -€1,508 | -31.2% |
| Total equity and liabilities | 10/49 | €492,529 | €483,141 | -€9,388 | -1.9% |
| Equity | 10/15 | €34,406 | €34,406 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €406 | €406 | = | 0.0% |
| Amounts payable | 17/49 | €458,123 | €448,735 | -€9,388 | -2.0% |
| Amounts payable within one year | 42/48 | €458,123 | €448,735 | -€9,388 | -2.0% |
| Trade debts | 44 | €32,639 | €22,313 | -€10,327 | -31.6% |
| Suppliers | 440/4 | €32,639 | €22,313 | -€10,327 | -31.6% |
| Taxes, remuneration and social security | 45 | €27,394 | €48,050 | +€20,656 | +75.4% |
| Taxes | 450/3 | €18,611 | €33,813 | +€15,201 | +81.7% |
| Remuneration and social security | 454/9 | €8,782 | €14,237 | +€5,455 | +62.1% |
| Other amounts payable | 47/48 | €398,090 | €378,373 | -€19,717 | -5.0% |
| Remuneration, social security and pensions | 62 | €38,275 | €49,074 | +€10,799 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,542 | €42,640 | -€3,902 | -8.4% |
| Other operating charges | 640/8 | €75 | €344 | +€269 | +359% |
| Gross operating margin | 9900 | €125,346 | €235,752 | +€110,406 | +88.1% |
| Operating profit (loss) | 9901 | €40,454 | €143,694 | +€103,240 | +255% |
| Financial income | 75/76B | €0 | €15 | +€15 | +12,750% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +12,750% |
| Financial charges | 65/66B | €86 | €182 | +€96 | +111% |
| Recurring financial charges | 65 | €86 | €182 | +€96 | +111% |
| Profit (loss) for the period before taxes | 9903 | €40,368 | €143,528 | +€103,160 | +256% |
| Income taxes | 67/77 | €10,962 | €36,177 | +€25,215 | +230% |
| Profit (loss) for the period | 9904 | €29,406 | €107,351 | +€77,945 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €29,406 | €107,351 | +€77,945 | +265% |
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 26 October 2026 via checked.be.