BITZ: 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.
BITZ
Largest movements
- Cash +€47,180
up €47,180 (+87.1%), from €54,194 to €101,374
mainly Net result for the year (+€37,100) and Tax, wage and social debts (+€3,905)
- Receivables within one year -€2,370
down €2,370 (-82.7%), from €2,867 to €497
- Reserves +€37,100
up €37,100 (+138%), from €26,889 to €63,989
- Tax, wage and social debts +€3,905
up €3,905 (+96.7%), from €4,038 to €7,943
- Trade debts +€3,568
up €3,568 (+83.0%), from €4,297 to €7,865
- Gross operating margin +€37,307
up €37,307 (+285%), from €13,082 to €50,388
- Taxes +€9,125
up €9,125 (+961%), from €950 to €10,075
- Financial charges +€1,313
up €1,313 (+61.0%), from €2,152 to €3,465
- Financial income +€799
up €799 (+1,543%), from €52 to €851
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 | €117,083 | €162,094 | +€45,011 | +38.4% |
| Fixed assets | 21/28 | €391 | €391 | = | 0.0% |
| Financial fixed assets | 28 | €391 | €391 | = | 0.0% |
| Current assets | 29/58 | €116,692 | €161,703 | +€45,011 | +38.6% |
| Stocks and contracts in progress | 3 | €58,881 | €59,064 | +€184 | +0.3% |
| Stocks | 30/36 | €58,881 | €59,064 | +€184 | +0.3% |
| Amounts receivable within one year | 40/41 | €2,867 | €497 | -€2,370 | -82.7% |
| Trade receivables | 40 | €2,867 | €497 | -€2,370 | -82.7% |
| Cash at bank and in hand | 54/58 | €54,194 | €101,374 | +€47,180 | +87.1% |
| Deferred charges and accrued income | 490/1 | €750 | €768 | +€18 | +2.3% |
| Total equity and liabilities | 10/49 | €117,083 | €162,094 | +€45,011 | +38.4% |
| Equity | 10/15 | €59,889 | €96,989 | +€37,100 | +61.9% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €26,889 | €63,989 | +€37,100 | +138% |
| Distributable reserves | 133 | €26,889 | €63,989 | +€37,100 | +138% |
| Amounts payable | 17/49 | €57,194 | €65,105 | +€7,911 | +13.8% |
| Amounts payable after more than one year | 17 | €47,550 | €47,550 | = | 0.0% |
| Financial debts | 170/4 | €47,550 | €47,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,644 | €17,555 | +€7,911 | +82.0% |
| Trade debts | 44 | €4,297 | €7,865 | +€3,568 | +83.0% |
| Suppliers | 440/4 | €4,297 | €7,865 | +€3,568 | +83.0% |
| Taxes, remuneration and social security | 45 | €4,038 | €7,943 | +€3,905 | +96.7% |
| Taxes | 450/3 | €4,038 | €7,943 | +€3,905 | +96.7% |
| Other amounts payable | 47/48 | €1,309 | €1,747 | +€438 | +33.5% |
| Other operating charges | 640/8 | €537 | €600 | +€62 | +11.6% |
| Gross operating margin | 9900 | €13,082 | €50,388 | +€37,307 | +285% |
| Operating profit (loss) | 9901 | €12,544 | €49,789 | +€37,244 | +297% |
| Financial income | 75/76B | €52 | €851 | +€799 | +1,543% |
| Recurring financial income | 75 | €52 | €851 | +€799 | +1,543% |
| Financial charges | 65/66B | €2,152 | €3,465 | +€1,313 | +61.0% |
| Recurring financial charges | 65 | €2,152 | €3,465 | +€1,313 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €10,445 | €47,175 | +€36,730 | +352% |
| Income taxes | 67/77 | €950 | €10,075 | +€9,125 | +961% |
| Profit (loss) for the period | 9904 | €9,495 | €37,100 | +€27,605 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €9,495 | €37,100 | +€27,605 | +291% |
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 26 October 2026 via checked.be.