BITTER GRAVITY: 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.
BITTER GRAVITY
Largest movements
- Receivables within one year -€3,026
down €3,026 (-83.0%), from €3,645 to €619
- Receivables after one year +€859
up €859 (+2.0%), from €42,953 to €43,812
- Other debts +€6,467
new in 2025: €6,467
- Profit (loss) carried forward -€4,674
down €4,674 (-34.1%), from €13,720 to €9,046
- Tax, wage and social debts -€4,136
down €4,136 (-96.8%), from €4,274 to €138
- Trade debts -€496
down €496 (-7.6%), from €6,550 to €6,053
- Gross operating margin +€3,171
up €3,171 (+40.9%), from -€7,752 to -€4,581
- Financial income -€337
down €337 (-28.2%), from €1,196 to €859
- Financial charges -€251
down €251 (-75.7%), from €331 to €80
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 | €47,278 | €44,440 | -€2,839 | -6.0% |
| Fixed assets | 21/28 | €347 | €0 | -€347 | -100.0% |
| Tangible fixed assets | 22/27 | €347 | €0 | -€347 | -100.0% |
| Furniture and vehicles | 24 | €347 | €0 | -€347 | -100.0% |
| Current assets | 29/58 | €46,931 | €44,440 | -€2,491 | -5.3% |
| Amounts receivable after more than one year | 29 | €42,953 | €43,812 | +€859 | +2.0% |
| Other amounts receivable | 291 | €42,953 | €43,812 | +€859 | +2.0% |
| Amounts receivable within one year | 40/41 | €3,645 | €619 | -€3,026 | -83.0% |
| Other amounts receivable | 41 | €3,645 | €619 | -€3,026 | -83.0% |
| Cash at bank and in hand | 54/58 | €332 | €8 | -€324 | -97.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €47,278 | €44,440 | -€2,839 | -6.0% |
| Equity | 10/15 | €34,389 | €29,714 | -€4,674 | -13.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,668 | €19,668 | = | 0.0% |
| Distributable reserves | 133 | €19,668 | €19,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,720 | €9,046 | -€4,674 | -34.1% |
| Amounts payable | 17/49 | €12,889 | €14,725 | +€1,836 | +14.2% |
| Amounts payable within one year | 42/48 | €10,824 | €12,658 | +€1,835 | +16.9% |
| Trade debts | 44 | €6,550 | €6,053 | -€496 | -7.6% |
| Suppliers | 440/4 | €6,550 | €6,053 | -€496 | -7.6% |
| Taxes, remuneration and social security | 45 | €4,274 | €138 | -€4,136 | -96.8% |
| Taxes | 450/3 | €4,274 | €138 | -€4,136 | -96.8% |
| Other amounts payable | 47/48 | - | €6,467 | +€6,467 | |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,067 | +€1 | +0.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347 | €347 | +€0 | 0.0% |
| Other operating charges | 640/8 | €510 | €525 | +€15 | +2.9% |
| Gross operating margin | 9900 | -€7,752 | -€4,581 | +€3,171 | +40.9% |
| Operating profit (loss) | 9901 | -€8,610 | -€5,453 | +€3,157 | +36.7% |
| Financial income | 75/76B | €1,196 | €859 | -€337 | -28.2% |
| Recurring financial income | 75 | €1,196 | €859 | -€337 | -28.2% |
| Financial charges | 65/66B | €331 | €80 | -€251 | -75.7% |
| Recurring financial charges | 65 | €331 | €80 | -€251 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,745 | -€4,674 | +€3,071 | +39.6% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€7,745 | -€4,674 | +€3,071 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,745 | -€4,674 | +€3,071 | +39.6% |
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.