BITTGIT: 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.
BITTGIT
Largest movements
- Cash +€19,392
up €19,392 (+27.4%), from €70,784 to €90,175
mainly Net result for the year (+€25,789) and Depreciation (+€20,832)
- Receivables within one year -€9,965
down €9,965 (-38.3%), from €26,034 to €16,069
of which Other amounts receivable: -€9,529
- Tangible fixed assets -€3,037
down €3,037 (-5.1%), from €59,398 to €56,361
of which Plant, machinery and equipment: -€4,446
- Reserves +€19,319
up €19,319 (+14.4%), from €134,019 to €153,338
of which Distributable reserves: +€19,319
- Debts after one year -€8,101
down €8,101 (-38.7%), from €20,933 to €12,832
- Other debts -€3,654
down €3,654 (-32.2%), from €11,343 to €7,689
- Gross operating margin -€15,198
down €15,198 (-19.5%), from €77,868 to €62,670
- Depreciation +€3,808
up €3,808 (+22.4%), from €17,023 to €20,832
- Taxes -€3,717
down €3,717 (-22.0%), from €16,912 to €13,196
- Financial income +€2,053
up €2,053 (+1,490%), from €138 to €2,191
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 | €198,056 | €205,879 | +€7,823 | +3.9% |
| Fixed assets | 21/28 | €59,448 | €56,411 | -€3,037 | -5.1% |
| Tangible fixed assets | 22/27 | €59,398 | €56,361 | -€3,037 | -5.1% |
| Land and buildings | 22 | - | €1,800 | +€1,800 | |
| Plant, machinery and equipment | 23 | €15,811 | €11,365 | -€4,446 | -28.1% |
| Furniture and vehicles | 24 | €30,429 | €34,424 | +€3,996 | +13.1% |
| Other tangible fixed assets | 26 | €13,159 | €8,773 | -€4,386 | -33.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €138,608 | €149,468 | +€10,859 | +7.8% |
| Amounts receivable within one year | 40/41 | €26,034 | €16,069 | -€9,965 | -38.3% |
| Trade receivables | 40 | €16,504 | €16,069 | -€436 | -2.6% |
| Other amounts receivable | 41 | €9,529 | €0 | -€9,529 | -100% |
| Current investments | 50/53 | €39,828 | €41,133 | +€1,305 | +3.3% |
| Cash at bank and in hand | 54/58 | €70,784 | €90,175 | +€19,392 | +27.4% |
| Deferred charges and accrued income | 490/1 | €1,963 | €2,090 | +€127 | +6.5% |
| Total equity and liabilities | 10/49 | €198,056 | €205,879 | +€7,823 | +3.9% |
| Equity | 10/15 | €140,222 | €159,542 | +€19,319 | +13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,019 | €153,338 | +€19,319 | +14.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,019 | €153,338 | +€19,319 | +14.4% |
| Profit (loss) carried forward | 14 | €3 | €3 | = | 0.0% |
| Amounts payable | 17/49 | €57,833 | €46,337 | -€11,497 | -19.9% |
| Amounts payable after more than one year | 17 | €20,933 | €12,832 | -€8,101 | -38.7% |
| Financial debts | 170/4 | €20,933 | €12,832 | -€8,101 | -38.7% |
| Amounts payable within one year | 42/48 | €36,900 | €33,505 | -€3,396 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €7,681 | €8,101 | +€420 | +5.5% |
| Financial debts | 43 | €2,540 | €2,565 | +€24 | +1.0% |
| Credit institutions | 430/8 | €2,540 | €2,565 | +€24 | +1.0% |
| Trade debts | 44 | €1,067 | €376 | -€691 | -64.8% |
| Suppliers | 440/4 | €1,067 | €376 | -€691 | -64.8% |
| Taxes, remuneration and social security | 45 | €14,269 | €14,774 | +€505 | +3.5% |
| Taxes | 450/3 | €11,719 | €12,224 | +€505 | +4.3% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €11,343 | €7,689 | -€3,654 | -32.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,023 | €20,832 | +€3,808 | +22.4% |
| Other operating charges | 640/8 | €2,629 | €2,261 | -€368 | -14.0% |
| Gross operating margin | 9900 | €77,868 | €62,670 | -€15,198 | -19.5% |
| Operating profit (loss) | 9901 | €58,215 | €39,577 | -€18,638 | -32.0% |
| Financial income | 75/76B | €138 | €2,191 | +€2,053 | +1,490% |
| Recurring financial income | 75 | €138 | €2,191 | +€2,053 | +1,490% |
| Financial charges | 65/66B | €2,499 | €2,783 | +€284 | +11.4% |
| Recurring financial charges | 65 | €2,499 | €2,783 | +€284 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €55,854 | €38,985 | -€16,869 | -30.2% |
| Income taxes | 67/77 | €16,912 | €13,196 | -€3,717 | -22.0% |
| Profit (loss) for the period | 9904 | €38,941 | €25,789 | -€13,152 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,941 | €25,789 | -€13,152 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.