BLACKBIT CONSULTING: 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.
BLACKBIT CONSULTING
Largest movements
- Tangible fixed assets +€40,294
up €40,294 (+577.2%), from €6,981 to €47,275
of which Land and buildings: +€38,790
- Cash -€28,268
down €28,268 (-52.6%), from €53,737 to €25,469
mainly Investment in fixed assets (net) (-€43,975) and Tax, wage and social debts (-€4,254)
- Receivables within one year -€11,447
down €11,447 (-23.8%), from €48,133 to €36,686
of which Trade receivables: -€16,736
- Reserves +€4,259
up €4,259 (+1.9%), from €218,639 to €222,898
- Tax, wage and social debts -€4,254
down €4,254 (-41.8%), from €10,182 to €5,928
- Gross operating margin -€11,469
down €11,469 (-41.8%), from €27,453 to €15,984
- Other operating charges +€5,208
up €5,208 (+1150.7%), from €453 to €5,661
- Taxes -€4,821
down €4,821 (-48.1%), from €10,025 to €5,204
- Depreciation +€1,091
up €1,091 (+42.1%), from €2,590 to €3,681
- Financial charges -€637
down €637 (-19.8%), from €3,216 to €2,579
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 | €244,861 | €247,512 | +€2,651 | +1.1% |
| Fixed assets | 21/28 | €20,981 | €61,275 | +€40,294 | +192.0% |
| Tangible fixed assets | 22/27 | €6,981 | €47,275 | +€40,294 | +577.2% |
| Land and buildings | 22 | - | €38,790 | +€38,790 | |
| Plant, machinery and equipment | 23 | €2,166 | €2,911 | +€746 | +34.4% |
| Furniture and vehicles | 24 | - | €1,560 | +€1,560 | |
| Other tangible fixed assets | 26 | €4,816 | €4,013 | -€803 | -16.7% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €223,880 | €186,237 | -€37,643 | -16.8% |
| Amounts receivable after more than one year | 29 | €120,500 | €120,500 | = | 0.0% |
| Trade receivables | 290 | €120,500 | €120,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,133 | €36,686 | -€11,447 | -23.8% |
| Trade receivables | 40 | €42,994 | €26,258 | -€16,736 | -38.9% |
| Other amounts receivable | 41 | €5,138 | €10,428 | +€5,289 | +102.9% |
| Cash at bank and in hand | 54/58 | €53,737 | €25,469 | -€28,268 | -52.6% |
| Deferred charges and accrued income | 490/1 | €1,510 | €3,582 | +€2,072 | +137.2% |
| Total equity and liabilities | 10/49 | €244,861 | €247,512 | +€2,651 | +1.1% |
| Equity | 10/15 | €231,239 | €235,498 | +€4,259 | +1.8% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €218,639 | €222,898 | +€4,259 | +1.9% |
| Distributable reserves | 133 | €218,639 | €222,898 | +€4,259 | +1.9% |
| Amounts payable | 17/49 | €13,622 | €12,014 | -€1,608 | -11.8% |
| Amounts payable within one year | 42/48 | €13,622 | €11,899 | -€1,723 | -12.6% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €1,715 | €2,388 | +€674 | +39.3% |
| Suppliers | 440/4 | €1,715 | €2,388 | +€674 | +39.3% |
| Taxes, remuneration and social security | 45 | €10,182 | €5,928 | -€4,254 | -41.8% |
| Taxes | 450/3 | €10,182 | €5,928 | -€4,254 | -41.8% |
| Other amounts payable | 47/48 | €1,719 | €3,583 | +€1,863 | +108.4% |
| Accrued charges and deferred income | 492/3 | - | €114 | +€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €3,681 | +€1,091 | +42.1% |
| Other operating charges | 640/8 | €453 | €5,661 | +€5,208 | +1150.7% |
| Gross operating margin | 9900 | €27,453 | €15,984 | -€11,469 | -41.8% |
| Operating profit (loss) | 9901 | €24,410 | €6,642 | -€17,768 | -72.8% |
| Financial income | 75/76B | €5,495 | €5,400 | -€94 | -1.7% |
| Recurring financial income | 75 | €5,495 | €5,400 | -€94 | -1.7% |
| Financial charges | 65/66B | €3,216 | €2,579 | -€637 | -19.8% |
| Recurring financial charges | 65 | €3,216 | €2,579 | -€637 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €26,689 | €9,463 | -€17,226 | -64.5% |
| Income taxes | 67/77 | €10,025 | €5,204 | -€4,821 | -48.1% |
| Profit (loss) for the period | 9904 | €16,664 | €4,259 | -€12,405 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,664 | €4,259 | -€12,405 | -74.4% |
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 1 October 2026 via checked.be.