BitLess: 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.
BitLess
Largest movements
- Cash +€45,458
up €45,458 (+134%), from €33,965 to €79,423
mainly Receivables within one year (+€30,874) and Net result for the year (+€25,793)
- Receivables within one year -€30,874
down €30,874 (-51.0%), from €60,525 to €29,651
of which Trade receivables: -€24,673
- Tangible fixed assets -€2,580
down €2,580 (-33.1%), from €7,789 to €5,210
of which Furniture and vehicles: -€2,460
- Deferred charges and accrued income +€1,400
up €1,400 (+138%), from €1,014 to €2,414
- Reserves +€79,437
up €79,437 (+4,271%), from €1,860 to €81,297
of which Distributable reserves: +€79,437
- Profit (loss) carried forward -€53,644
no longer reported in 2025 (was €53,644)
- Other debts -€5,319
no longer reported in 2025 (was €5,319)
- Trade debts -€4,004
down €4,004 (-72.8%), from €5,499 to €1,495
- Tax, wage and social debts -€3,065
down €3,065 (-22.9%), from €13,370 to €10,306
- Gross operating margin +€37,080
up €37,080, from -€6,693 to €30,387
- Depreciation -€972
down €972 (-27.4%), from €3,552 to €2,580
- Other operating charges +€727
up €727 (+62.2%), from €1,170 to €1,897
- Financial income +€530
up €530 (+77.1%), from €687 to €1,217
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 | €103,293 | €116,698 | +€13,404 | +13.0% |
| Fixed assets | 21/28 | €7,789 | €5,210 | -€2,580 | -33.1% |
| Tangible fixed assets | 22/27 | €7,789 | €5,210 | -€2,580 | -33.1% |
| Plant, machinery and equipment | 23 | €119 | - | -€119 | |
| Furniture and vehicles | 24 | €7,670 | €5,210 | -€2,460 | -32.1% |
| Current assets | 29/58 | €95,504 | €111,488 | +€15,984 | +16.7% |
| Amounts receivable within one year | 40/41 | €60,525 | €29,651 | -€30,874 | -51.0% |
| Trade receivables | 40 | €26,038 | €1,365 | -€24,673 | -94.8% |
| Other amounts receivable | 41 | €34,487 | €28,286 | -€6,201 | -18.0% |
| Cash at bank and in hand | 54/58 | €33,965 | €79,423 | +€45,458 | +134% |
| Deferred charges and accrued income | 490/1 | €1,014 | €2,414 | +€1,400 | +138% |
| Total equity and liabilities | 10/49 | €103,293 | €116,698 | +€13,404 | +13.0% |
| Equity | 10/15 | €74,104 | €99,897 | +€25,793 | +34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €81,297 | +€79,437 | +4,271% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €79,437 | +€79,437 | |
| Profit (loss) carried forward | 14 | €53,644 | - | -€53,644 | |
| Amounts payable | 17/49 | €29,189 | €16,800 | -€12,389 | -42.4% |
| Amounts payable within one year | 42/48 | €29,189 | €16,800 | -€12,389 | -42.4% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €5,499 | €1,495 | -€4,004 | -72.8% |
| Suppliers | 440/4 | €5,499 | €1,495 | -€4,004 | -72.8% |
| Taxes, remuneration and social security | 45 | €13,370 | €10,306 | -€3,065 | -22.9% |
| Taxes | 450/3 | €13,370 | €10,306 | -€3,065 | -22.9% |
| Other amounts payable | 47/48 | €5,319 | - | -€5,319 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,552 | €2,580 | -€972 | -27.4% |
| Other operating charges | 640/8 | €1,170 | €1,897 | +€727 | +62.2% |
| Gross operating margin | 9900 | -€6,693 | €30,387 | +€37,080 | |
| Operating profit (loss) | 9901 | -€11,415 | €25,910 | +€37,325 | |
| Financial income | 75/76B | €687 | €1,217 | +€530 | +77.1% |
| Recurring financial income | 75 | €687 | €1,217 | +€530 | +77.1% |
| Financial charges | 65/66B | €1,015 | €1,082 | +€67 | +6.6% |
| Recurring financial charges | 65 | €1,015 | €1,082 | +€67 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,743 | €26,045 | +€37,788 | |
| Income taxes | 67/77 | €270 | €252 | -€18 | -6.7% |
| Profit (loss) for the period | 9904 | -€12,013 | €25,793 | +€37,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,013 | €25,793 | +€37,806 |
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 24 October 2026 via checked.be.