BITTEN BY BYTES: 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.
BITTEN BY BYTES
Largest movements
- Cash +€16,021
up €16,021 (+60.5%), from €26,476 to €42,497
mainly Net result for the year (+€15,883) and Other debts (+€4,098)
- Tangible fixed assets +€5,639
up €5,639 (+254%), from €2,222 to €7,862
of which Plant, machinery and equipment: +€4,431
- Receivables within one year +€4,096
up €4,096 (+27.4%), from €14,968 to €19,064
of which Trade receivables: +€3,021
- Reserves +€15,883
up €15,883 (+114%), from €13,876 to €29,759
- Other debts +€4,098
up €4,098 (+40.5%), from €10,108 to €14,206
- Tax, wage and social debts +€3,508
up €3,508 (+30.0%), from €11,683 to €15,191
of which Taxes: +€3,582
- Trade debts +€2,988
up €2,988 (+94.8%), from €3,151 to €6,139
- Gross operating margin +€4,141
up €4,141 (+18.0%), from €22,994 to €27,135
- Taxes +€1,239
up €1,239 (+30.6%), from €4,050 to €5,290
- Financial charges +€902
up €902 (+31.5%), from €2,866 to €3,769
- Other operating charges -€335
down €335 (-70.1%), from €478 to €143
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 | €44,883 | €70,996 | +€26,113 | +58.2% |
| Formation expenses | 20 | €23 | - | -€23 | |
| Fixed assets | 21/28 | €2,222 | €7,862 | +€5,639 | +254% |
| Tangible fixed assets | 22/27 | €2,222 | €7,862 | +€5,639 | +254% |
| Plant, machinery and equipment | 23 | €741 | €5,172 | +€4,431 | +598% |
| Furniture and vehicles | 24 | €1,481 | €2,690 | +€1,209 | +81.6% |
| Current assets | 29/58 | €42,637 | €63,134 | +€20,497 | +48.1% |
| Amounts receivable within one year | 40/41 | €14,968 | €19,064 | +€4,096 | +27.4% |
| Trade receivables | 40 | €13,976 | €16,996 | +€3,021 | +21.6% |
| Other amounts receivable | 41 | €992 | €2,068 | +€1,075 | +108% |
| Cash at bank and in hand | 54/58 | €26,476 | €42,497 | +€16,021 | +60.5% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,573 | +€379 | +31.7% |
| Total equity and liabilities | 10/49 | €44,883 | €70,996 | +€26,113 | +58.2% |
| Equity | 10/15 | €18,876 | €34,759 | +€15,883 | +84.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,876 | €29,759 | +€15,883 | +114% |
| Distributable reserves | 133 | €13,876 | €29,759 | +€15,883 | +114% |
| Amounts payable | 17/49 | €26,007 | €36,237 | +€10,230 | +39.3% |
| Amounts payable within one year | 42/48 | €24,942 | €35,537 | +€10,594 | +42.5% |
| Trade debts | 44 | €3,151 | €6,139 | +€2,988 | +94.8% |
| Suppliers | 440/4 | €3,151 | €6,139 | +€2,988 | +94.8% |
| Taxes, remuneration and social security | 45 | €11,683 | €15,191 | +€3,508 | +30.0% |
| Taxes | 450/3 | €7,700 | €11,282 | +€3,582 | +46.5% |
| Remuneration and social security | 454/9 | €3,984 | €3,909 | -€74 | -1.9% |
| Other amounts payable | 47/48 | €10,108 | €14,206 | +€4,098 | +40.5% |
| Accrued charges and deferred income | 492/3 | €1,065 | €700 | -€364 | -34.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €1,972 | +€249 | +14.4% |
| Other operating charges | 640/8 | €478 | €143 | -€335 | -70.1% |
| Non-recurring operating charges | 66A | - | €88 | +€88 | |
| Gross operating margin | 9900 | €22,994 | €27,135 | +€4,141 | +18.0% |
| Operating profit (loss) | 9901 | €20,792 | €24,932 | +€4,139 | +19.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €2,866 | €3,769 | +€902 | +31.5% |
| Recurring financial charges | 65 | €2,866 | €3,769 | +€902 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €17,926 | €21,173 | +€3,247 | +18.1% |
| Income taxes | 67/77 | €4,050 | €5,290 | +€1,239 | +30.6% |
| Profit (loss) for the period | 9904 | €13,876 | €15,883 | +€2,008 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,876 | €15,883 | +€2,008 | +14.5% |
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 14 October 2026 via checked.be.