BITSI CONSULTING: 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.
BITSI CONSULTING
Largest movements
- Receivables within one year -€67,117
down €67,117 (-79.6%), from €84,286 to €17,169
of which Other amounts receivable: -€70,870
- Receivables after one year -€39,300
down €39,300 (-73.1%), from €53,750 to €14,450
- Tangible fixed assets -€6,730
down €6,730 (-53.6%), from €12,549 to €5,818
- Reserves -€89,068
down €89,068 (-100.0%), from €89,068 to €0
- Other debts -€24,246
down €24,246 (-41.1%), from €59,000 to €34,754
- Gross operating margin -€4,599
down €4,599 (-5.6%), from €82,851 to €78,252
- Depreciation +€4,512
up €4,512 (+203.4%), from €2,218 to €6,730
- Taxes -€1,754
down €1,754 (-9.1%), from €19,286 to €17,532
- Financial income -€940
down €940 (-16.2%), from €5,793 to €4,854
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 | €180,007 | €68,459 | -€111,548 | -62.0% |
| Fixed assets | 21/28 | €12,549 | €5,818 | -€6,730 | -53.6% |
| Tangible fixed assets | 22/27 | €12,549 | €5,818 | -€6,730 | -53.6% |
| Furniture and vehicles | 24 | €12,549 | €5,818 | -€6,730 | -53.6% |
| Current assets | 29/58 | €167,458 | €62,641 | -€104,817 | -62.6% |
| Amounts receivable after more than one year | 29 | €53,750 | €14,450 | -€39,300 | -73.1% |
| Other amounts receivable | 291 | €53,750 | €14,450 | -€39,300 | -73.1% |
| Amounts receivable within one year | 40/41 | €84,286 | €17,169 | -€67,117 | -79.6% |
| Trade receivables | 40 | €12,946 | €16,699 | +€3,753 | +29.0% |
| Other amounts receivable | 41 | €71,340 | €470 | -€70,870 | -99.3% |
| Cash at bank and in hand | 54/58 | €25,677 | €26,753 | +€1,077 | +4.2% |
| Deferred charges and accrued income | 490/1 | €3,746 | €4,269 | +€523 | +14.0% |
| Total equity and liabilities | 10/49 | €180,007 | €68,459 | -€111,548 | -62.0% |
| Equity | 10/15 | €107,668 | €18,600 | -€89,068 | -82.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,068 | €0 | -€89,068 | -100.0% |
| Distributable reserves | 133 | €89,068 | €0 | -€89,068 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,339 | €49,859 | -€22,480 | -31.1% |
| Amounts payable within one year | 42/48 | €72,238 | €49,855 | -€22,384 | -31.0% |
| Financial debts | 43 | €1,587 | €1,718 | +€131 | +8.3% |
| Credit institutions | 430/8 | €1,587 | €0 | -€1,587 | -100.0% |
| Other loans | 439 | - | €1,718 | +€1,718 | |
| Trade debts | 44 | €1,460 | €1,849 | +€389 | +26.6% |
| Suppliers | 440/4 | €1,460 | €1,849 | +€389 | +26.6% |
| Taxes, remuneration and social security | 45 | €10,191 | €11,533 | +€1,342 | +13.2% |
| Taxes | 450/3 | €10,191 | €11,533 | +€1,342 | +13.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,000 | €34,754 | -€24,246 | -41.1% |
| Accrued charges and deferred income | 492/3 | €101 | €5 | -€96 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,218 | €6,730 | +€4,512 | +203.4% |
| Other operating charges | 640/8 | €920 | €947 | +€27 | +3.0% |
| Gross operating margin | 9900 | €82,851 | €78,252 | -€4,599 | -5.6% |
| Operating profit (loss) | 9901 | €79,713 | €70,574 | -€9,138 | -11.5% |
| Financial income | 75/76B | €5,793 | €4,854 | -€940 | -16.2% |
| Recurring financial income | 75 | €5,793 | €4,854 | -€940 | -16.2% |
| Financial charges | 65/66B | €655 | €225 | -€430 | -65.7% |
| Recurring financial charges | 65 | €655 | €225 | -€430 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €84,851 | €75,203 | -€9,647 | -11.4% |
| Income taxes | 67/77 | €19,286 | €17,532 | -€1,754 | -9.1% |
| Profit (loss) for the period | 9904 | €65,565 | €57,672 | -€7,893 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,565 | €57,672 | -€7,893 | -12.0% |
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 5 October 2026 via checked.be.