BITS 'N' BASSX: 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.
BITS 'N' BASSX
Largest movements
- Tangible fixed assets -€35,410
down €35,410 (-15.8%), from €224,630 to €189,221
of which Land and buildings: -€21,505
- Cash +€15,184
up €15,184 (+32.3%), from €47,077 to €62,261
mainly Other debts (+€194,419) and Depreciation (+€35,410)
- Other debts +€194,419
up €194,419 (+648%), from €29,982 to €224,400
- Reserves -€185,229
down €185,229 (-68.3%), from €271,064 to €85,835
of which Distributable reserves: -€185,229
- Debts after one year -€27,683
down €27,683 (-25.1%), from €110,108 to €82,426
- Financial charges -€890
down €890 (-13.8%), from €6,429 to €5,539
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 | €479,419 | €463,003 | -€16,417 | -3.4% |
| Fixed assets | 21/28 | €224,630 | €189,221 | -€35,410 | -15.8% |
| Tangible fixed assets | 22/27 | €224,630 | €189,221 | -€35,410 | -15.8% |
| Land and buildings | 22 | €179,586 | €158,081 | -€21,505 | -12.0% |
| Plant, machinery and equipment | 23 | €511 | - | -€511 | |
| Furniture and vehicles | 24 | €44,533 | €31,139 | -€13,393 | -30.1% |
| Current assets | 29/58 | €254,789 | €273,782 | +€18,993 | +7.5% |
| Amounts receivable after more than one year | 29 | €162,000 | €162,000 | = | 0.0% |
| Other amounts receivable | 291 | €162,000 | €162,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,176 | €46,464 | +€3,288 | +7.6% |
| Trade receivables | 40 | €43,176 | €46,464 | +€3,288 | +7.6% |
| Cash at bank and in hand | 54/58 | €47,077 | €62,261 | +€15,184 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,536 | €3,057 | +€521 | +20.5% |
| Total equity and liabilities | 10/49 | €479,419 | €463,003 | -€16,417 | -3.4% |
| Equity | 10/15 | €289,664 | €104,435 | -€185,229 | -63.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,064 | €85,835 | -€185,229 | -68.3% |
| 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 | €269,204 | €83,975 | -€185,229 | -68.8% |
| Amounts payable | 17/49 | €189,755 | €358,567 | +€168,813 | +89.0% |
| Amounts payable after more than one year | 17 | €110,108 | €82,426 | -€27,683 | -25.1% |
| Financial debts | 170/4 | €110,108 | €82,426 | -€27,683 | -25.1% |
| Amounts payable within one year | 42/48 | €78,015 | €274,551 | +€196,536 | +252% |
| Current portion of amounts payable after more than one year | 42 | €27,964 | €28,514 | +€550 | +2.0% |
| Trade debts | 44 | €2,854 | €3,929 | +€1,075 | +37.7% |
| Suppliers | 440/4 | €2,854 | €3,929 | +€1,075 | +37.7% |
| Taxes, remuneration and social security | 45 | €17,215 | €17,708 | +€493 | +2.9% |
| Taxes | 450/3 | €17,215 | €17,708 | +€493 | +2.9% |
| Other amounts payable | 47/48 | €29,982 | €224,400 | +€194,419 | +648% |
| Accrued charges and deferred income | 492/3 | €1,632 | €1,591 | -€41 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,267 | €35,410 | +€142 | +0.4% |
| Other operating charges | 640/8 | €2,393 | €2,476 | +€84 | +3.5% |
| Gross operating margin | 9900 | €64,890 | €65,243 | +€353 | +0.5% |
| Operating profit (loss) | 9901 | €27,230 | €27,356 | +€127 | +0.5% |
| Financial income | 75/76B | €5,010 | €4,985 | -€25 | -0.5% |
| Recurring financial income | 75 | €5,010 | €4,985 | -€25 | -0.5% |
| Financial charges | 65/66B | €6,429 | €5,539 | -€890 | -13.8% |
| Recurring financial charges | 65 | €6,429 | €5,539 | -€890 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €25,811 | €26,802 | +€992 | +3.8% |
| Income taxes | 67/77 | €7,855 | €7,753 | -€102 | -1.3% |
| Profit (loss) for the period | 9904 | €17,956 | €19,049 | +€1,094 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,956 | €19,049 | +€1,094 | +6.1% |
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 23 October 2026 via checked.be.