BIZBITES: 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.
BIZBITES
Largest movements
- Cash +€24,200
up €24,200 (+40.5%), from €59,808 to €84,008
mainly Net result for the year (+€18,072) and Receivables within one year (+€8,946)
- Receivables within one year -€8,946
down €8,946 (-28.7%), from €31,129 to €22,183
of which Trade receivables: -€8,862
- Deferred charges and accrued income -€6,199
down €6,199 (-89.9%), from €6,896 to €697
- Tangible fixed assets +€3,007
up €3,007 (+105.9%), from €2,840 to €5,847
- Reserves +€18,072
up €18,072 (+28.7%), from €62,956 to €81,027
- Trade debts -€3,679
down €3,679 (-74.4%), from €4,947 to €1,268
- Tax, wage and social debts -€1,399
down €1,399 (-5.2%), from €26,839 to €25,440
- Gross operating margin -€57,567
down €57,567 (-67.4%), from €85,428 to €27,861
- Taxes -€11,484
down €11,484 (-62.2%), from €18,458 to €6,973
- Financial charges -€2,568
down €2,568 (-88.2%), from €2,912 to €344
- Depreciation +€913
up €913 (+117.2%), from €779 to €1,691
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 | €100,673 | €112,735 | +€12,062 | +12.0% |
| Fixed assets | 21/28 | €2,840 | €5,847 | +€3,007 | +105.9% |
| Tangible fixed assets | 22/27 | €2,840 | €5,847 | +€3,007 | +105.9% |
| Furniture and vehicles | 24 | €2,840 | €5,847 | +€3,007 | +105.9% |
| Current assets | 29/58 | €97,833 | €106,889 | +€9,055 | +9.3% |
| Amounts receivable within one year | 40/41 | €31,129 | €22,183 | -€8,946 | -28.7% |
| Trade receivables | 40 | €30,250 | €21,388 | -€8,862 | -29.3% |
| Other amounts receivable | 41 | €879 | €795 | -€84 | -9.5% |
| Cash at bank and in hand | 54/58 | €59,808 | €84,008 | +€24,200 | +40.5% |
| Deferred charges and accrued income | 490/1 | €6,896 | €697 | -€6,199 | -89.9% |
| Total equity and liabilities | 10/49 | €100,673 | €112,735 | +€12,062 | +12.0% |
| Equity | 10/15 | €67,956 | €86,027 | +€18,072 | +26.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,956 | €81,027 | +€18,072 | +28.7% |
| Distributable reserves | 133 | €62,956 | €81,027 | +€18,072 | +28.7% |
| Amounts payable | 17/49 | €32,717 | €26,708 | -€6,009 | -18.4% |
| Amounts payable within one year | 42/48 | €32,717 | €26,708 | -€6,009 | -18.4% |
| Trade debts | 44 | €4,947 | €1,268 | -€3,679 | -74.4% |
| Suppliers | 440/4 | €4,947 | €1,268 | -€3,679 | -74.4% |
| Taxes, remuneration and social security | 45 | €26,839 | €25,440 | -€1,399 | -5.2% |
| Taxes | 450/3 | €26,839 | €25,440 | -€1,399 | -5.2% |
| Other amounts payable | 47/48 | €932 | €0 | -€932 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €779 | €1,691 | +€913 | +117.2% |
| Other operating charges | 640/8 | €375 | €885 | +€510 | +136.2% |
| Gross operating margin | 9900 | €85,428 | €27,861 | -€57,567 | -67.4% |
| Operating profit (loss) | 9901 | €84,274 | €25,284 | -€58,990 | -70.0% |
| Financial income | 75/76B | €51 | €105 | +€54 | +104.5% |
| Recurring financial income | 75 | €51 | €105 | +€54 | +104.5% |
| Financial charges | 65/66B | €2,912 | €344 | -€2,568 | -88.2% |
| Recurring financial charges | 65 | €2,912 | €344 | -€2,568 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €81,413 | €25,045 | -€56,368 | -69.2% |
| Income taxes | 67/77 | €18,458 | €6,973 | -€11,484 | -62.2% |
| Profit (loss) for the period | 9904 | €62,956 | €18,072 | -€44,884 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,956 | €18,072 | -€44,884 | -71.3% |
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 11 October 2026 via checked.be.