BITTRACK: 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.
BITTRACK
Largest movements
- Receivables within one year +€17,660
up €17,660 (+44.2%), from €39,924 to €57,584
of which Trade receivables: +€17,599
- Cash +€14,567
up €14,567 (+33.8%), from €43,040 to €57,608
mainly Net result for the year (+€101,966) and Depreciation (+€8,767)
- Tangible fixed assets -€8,828
down €8,828 (-36.9%), from €23,947 to €15,119
of which Furniture and vehicles: -€7,727
- Deferred charges and accrued income -€2,296
down €2,296 (-42.7%), from €5,383 to €3,087
- Profit (loss) carried forward +€101,966
new in 2025: €101,966
- Other debts -€45,461
down €45,461 (-96.1%), from €47,318 to €1,857
- Reserves -€38,801
no longer reported in 2025 (was €38,801)
- Tax, wage and social debts +€2,496
up €2,496 (+33.4%), from €7,465 to €9,961
- Gross operating margin +€24,514
up €24,514 (+20.9%), from €117,257 to €141,771
- Taxes +€6,289
up €6,289 (+26.6%), from €23,651 to €29,939
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 | €112,295 | €133,398 | +€21,103 | +18.8% |
| Fixed assets | 21/28 | €23,947 | €15,119 | -€8,828 | -36.9% |
| Tangible fixed assets | 22/27 | €23,947 | €15,119 | -€8,828 | -36.9% |
| Plant, machinery and equipment | 23 | €1,147 | €46 | -€1,101 | -96.0% |
| Furniture and vehicles | 24 | €22,801 | €15,074 | -€7,727 | -33.9% |
| Current assets | 29/58 | €88,347 | €118,278 | +€29,931 | +33.9% |
| Amounts receivable within one year | 40/41 | €39,924 | €57,584 | +€17,660 | +44.2% |
| Trade receivables | 40 | €39,924 | €57,523 | +€17,599 | +44.1% |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €43,040 | €57,608 | +€14,567 | +33.8% |
| Deferred charges and accrued income | 490/1 | €5,383 | €3,087 | -€2,296 | -42.7% |
| Total equity and liabilities | 10/49 | €112,295 | €133,398 | +€21,103 | +18.8% |
| Equity | 10/15 | €57,401 | €120,566 | +€63,165 | +110.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,801 | - | -€38,801 | |
| Distributable reserves | 133 | €38,801 | - | -€38,801 | |
| Profit (loss) carried forward | 14 | - | €101,966 | +€101,966 | |
| Amounts payable | 17/49 | €54,893 | €12,832 | -€42,062 | -76.6% |
| Amounts payable within one year | 42/48 | €54,893 | €12,832 | -€42,062 | -76.6% |
| Financial debts | 43 | €51 | €133 | +€82 | +161.0% |
| Credit institutions | 430/8 | €51 | €133 | +€82 | +161.0% |
| Trade debts | 44 | €59 | €881 | +€822 | +1383.3% |
| Suppliers | 440/4 | €59 | €881 | +€822 | +1383.3% |
| Taxes, remuneration and social security | 45 | €7,465 | €9,961 | +€2,496 | +33.4% |
| Taxes | 450/3 | €7,465 | €9,961 | +€2,496 | +33.4% |
| Other amounts payable | 47/48 | €47,318 | €1,857 | -€45,461 | -96.1% |
| Non-recurring operating income | 76A | €6,755 | €9,767 | +€3,012 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,425 | €8,767 | +€342 | +4.1% |
| Other operating charges | 640/8 | €857 | €951 | +€94 | +11.0% |
| Non-recurring operating charges | 66A | - | €61 | +€61 | |
| Gross operating margin | 9900 | €117,257 | €141,771 | +€24,514 | +20.9% |
| Operating profit (loss) | 9901 | €107,976 | €131,992 | +€24,017 | +22.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €139 | €88 | -€51 | -36.6% |
| Recurring financial charges | 65 | €139 | €88 | -€51 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €107,837 | €131,905 | +€24,068 | +22.3% |
| Income taxes | 67/77 | €23,651 | €29,939 | +€6,289 | +26.6% |
| Profit (loss) for the period | 9904 | €84,187 | €101,966 | +€17,779 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,187 | €101,966 | +€17,779 | +21.1% |
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 12 October 2026 via checked.be.