BITICOMPTA: what changed
Two fiscal 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.
BITICOMPTA
Largest movements
- Receivables within one year +€16,860
up €16,860 (+710.3%), from €2,374 to €19,234
of which Trade receivables: +€13,192
- Tangible fixed assets +€2,147
new in 2025: €2,147
- Cash +€2,000
up €2,000 (+11.7%), from €17,121 to €19,120
mainly Net result for the year (+€25,214) and Depreciation (+€464)
- Deferred charges and accrued income +€1,049
new in 2025: €1,049
- Profit (loss) carried forward +€25,214
up €25,214 (+355.0%), from €7,102 to €32,315
- Tax, wage and social debts -€1,893
down €1,893 (-32.1%), from €5,893 to €4,000
of which Taxes: -€4,393
- Trade debts -€1,550
down €1,550 (-31.0%), from €5,000 to €3,450
- Gross operating margin +€26,427
up €26,427 (+279.1%), from €9,469 to €35,896
- Taxes +€4,604
up €4,604 (+194.5%), from €2,367 to €6,971
- Other operating charges +€3,247
new in 2025: €3,247
- Depreciation +€464
new in 2025: €464
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 | €19,494 | €41,551 | +€22,057 | +113.1% |
| Fixed assets | 21/28 | - | €2,147 | +€2,147 | |
| Tangible fixed assets | 22/27 | - | €2,147 | +€2,147 | |
| Furniture and vehicles | 24 | - | €2,147 | +€2,147 | |
| Current assets | 29/58 | €19,494 | €39,404 | +€19,909 | +102.1% |
| Amounts receivable within one year | 40/41 | €2,374 | €19,234 | +€16,860 | +710.3% |
| Trade receivables | 40 | €2,374 | €15,565 | +€13,192 | +555.7% |
| Other amounts receivable | 41 | - | €3,669 | +€3,669 | |
| Cash at bank and in hand | 54/58 | €17,121 | €19,120 | +€2,000 | +11.7% |
| Deferred charges and accrued income | 490/1 | - | €1,049 | +€1,049 | |
| Total equity and liabilities | 10/49 | €19,494 | €41,551 | +€22,057 | +113.1% |
| Equity | 10/15 | €8,602 | €33,815 | +€25,214 | +293.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,102 | €32,315 | +€25,214 | +355.0% |
| Amounts payable | 17/49 | €10,893 | €7,736 | -€3,157 | -29.0% |
| Amounts payable within one year | 42/48 | €10,893 | €7,736 | -€3,157 | -29.0% |
| Trade debts | 44 | €5,000 | €3,450 | -€1,550 | -31.0% |
| Suppliers | 440/4 | €5,000 | €3,450 | -€1,550 | -31.0% |
| Taxes, remuneration and social security | 45 | €5,893 | €4,000 | -€1,893 | -32.1% |
| Taxes | 450/3 | €5,893 | €1,500 | -€4,393 | -74.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €286 | +€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €464 | +€464 | |
| Other operating charges | 640/8 | - | €3,247 | +€3,247 | |
| Gross operating margin | 9900 | €9,469 | €35,896 | +€26,427 | +279.1% |
| Operating profit (loss) | 9901 | €9,469 | €32,184 | +€22,715 | +239.9% |
| Profit (loss) for the period before taxes | 9903 | €9,469 | €32,184 | +€22,715 | +239.9% |
| Income taxes | 67/77 | €2,367 | €6,971 | +€4,604 | +194.5% |
| Profit (loss) for the period | 9904 | €7,102 | €25,214 | +€18,112 | +255.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,102 | €25,214 | +€18,112 | +255.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.