BITguru: 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.
BITguru
Largest movements
- Receivables within one year +€31,421
up €31,421 (+33.6%), from €93,611 to €125,032
of which Other amounts receivable: +€40,182
- Cash +€6,333
up €6,333 (+179.8%), from €3,523 to €9,856
mainly Net result for the year (+€62,768) and Other debts (+€8,500)
- Profit (loss) carried forward +€58,800
up €58,800, from -€58,800 to €0
- Trade debts -€21,498
down €21,498 (-44.9%), from €47,826 to €26,328
- Tax, wage and social debts -€11,996
down €11,996 (-35.5%), from €33,820 to €21,824
- Other debts +€8,500
new in 2025: €8,500
- Reserves +€3,968
up €3,968 (+6.9%), from €57,442 to €61,410
of which Distributable reserves: +€3,968
- Financial income +€89,877
up €89,877 (+3669.1%), from €2,450 to €92,327
of which Non-recurring financial income: +€88,200
- Financial charges -€87,028
down €87,028 (-94.9%), from €91,679 to €4,651
of which Non-recurring financial charges: -€88,200
- Other operating charges +€86,964
up €86,964 (+1961.7%), from €4,433 to €91,397
- Gross operating margin +€31,096
up €31,096 (+81.0%), from €38,368 to €69,464
- Taxes -€10,937
down €10,937 (-85.6%), from €12,775 to €1,839
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 | €98,888 | €136,662 | +€37,774 | +38.2% |
| Fixed assets | 21/28 | €1,754 | €1,774 | +€20 | +1.1% |
| Tangible fixed assets | 22/27 | €1,754 | €1,774 | +€20 | +1.1% |
| Furniture and vehicles | 24 | €1,754 | €1,774 | +€20 | +1.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €97,134 | €134,888 | +€37,754 | +38.9% |
| Amounts receivable within one year | 40/41 | €93,611 | €125,032 | +€31,421 | +33.6% |
| Trade receivables | 40 | €40,569 | €31,808 | -€8,761 | -21.6% |
| Other amounts receivable | 41 | €53,042 | €93,224 | +€40,182 | +75.8% |
| Cash at bank and in hand | 54/58 | €3,523 | €9,856 | +€6,333 | +179.8% |
| Total equity and liabilities | 10/49 | €98,888 | €136,662 | +€37,774 | +38.2% |
| Equity | 10/15 | €17,242 | €80,010 | +€62,768 | +364.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,442 | €61,410 | +€3,968 | +6.9% |
| Non-distributable reserves | 130/1 | €1,680 | €1,680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,680 | €1,680 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €52,762 | €56,730 | +€3,968 | +7.5% |
| Profit (loss) carried forward | 14 | -€58,800 | €0 | +€58,800 | |
| Amounts payable | 17/49 | €81,646 | €56,652 | -€24,994 | -30.6% |
| Amounts payable within one year | 42/48 | €81,646 | €56,652 | -€24,994 | -30.6% |
| Trade debts | 44 | €47,826 | €26,328 | -€21,498 | -44.9% |
| Suppliers | 440/4 | €47,826 | €26,328 | -€21,498 | -44.9% |
| Taxes, remuneration and social security | 45 | €33,820 | €21,824 | -€11,996 | -35.5% |
| Taxes | 450/3 | €33,820 | €21,824 | -€11,996 | -35.5% |
| Other amounts payable | 47/48 | - | €8,500 | +€8,500 | |
| Non-recurring operating income | 76A | - | €3,900 | +€3,900 | |
| Remuneration, social security and pensions | 62 | -€23 | €0 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,123 | €1,136 | +€13 | +1.1% |
| Other operating charges | 640/8 | €4,433 | €91,397 | +€86,964 | +1961.7% |
| Gross operating margin | 9900 | €38,368 | €69,464 | +€31,096 | +81.0% |
| Operating profit (loss) | 9901 | €32,835 | -€23,069 | -€55,904 | |
| Financial income | 75/76B | €2,450 | €92,327 | +€89,877 | +3669.1% |
| Recurring financial income | 75 | €2,450 | €4,127 | +€1,677 | +68.5% |
| Non-recurring financial income | 76B | - | €88,200 | +€88,200 | |
| Financial charges | 65/66B | €91,679 | €4,651 | -€87,028 | -94.9% |
| Recurring financial charges | 65 | €3,479 | €4,651 | +€1,172 | +33.7% |
| Non-recurring financial charges | 66B | €88,200 | €0 | -€88,200 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€56,395 | €64,606 | +€121,001 | |
| Income taxes | 67/77 | €12,775 | €1,839 | -€10,937 | -85.6% |
| Profit (loss) for the period | 9904 | -€69,170 | €62,768 | +€131,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,170 | €62,768 | +€131,938 |
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.