New B.I.T.: what changed
New B.I.T.
Largest movements
- Financial fixed assets +€164,000
up €164,000 (+5.8%), from €2.8m to €3.0m
- Receivables within one year -€160,379
down €160,379 (-84.8%), from €189,040 to €28,661
of which Other amounts receivable: -€182,159
- Other debts +€195,325
up €195,325 (+36.4%), from €536,011 to €731,336
- Debts after one year -€123,698
down €123,698 (-31.7%), from €389,974 to €266,276
- Tax, wage and social debts -€58,296
down €58,296 (-100.0%), from €58,319 to €23
- Profit (loss) carried forward -€32,544
down €32,544, from €90 to -€32,454
- Financial income -€189,040
down €189,040 (-100%), from €189,040 to €0
- Gross operating margin -€27,179
down €27,179 (-85.8%), from €31,692 to €4,513
- Financial charges +€5,308
up €5,308 (+17.3%), from €30,609 to €35,917
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,034,683 | €3,039,330 | +€4,648 | +0.2% |
| Fixed assets | 21/28 | €2,835,600 | €2,999,600 | +€164,000 | +5.8% |
| Financial fixed assets | 28 | €2,835,600 | €2,999,600 | +€164,000 | +5.8% |
| Current assets | 29/58 | €199,083 | €39,730 | -€159,352 | -80.0% |
| Amounts receivable within one year | 40/41 | €189,040 | €28,661 | -€160,379 | -84.8% |
| Trade receivables | 40 | €0 | €21,780 | +€21,780 | |
| Other amounts receivable | 41 | €189,040 | €6,881 | -€182,159 | -96.4% |
| Cash at bank and in hand | 54/58 | €10,043 | €11,069 | +€1,027 | +10.2% |
| Total equity and liabilities | 10/49 | €3,034,683 | €3,039,330 | +€4,648 | +0.2% |
| Equity | 10/15 | €1,926,790 | €1,894,246 | -€32,544 | -1.7% |
| Contributions | 10/11 | €1,926,700 | €1,926,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90 | -€32,454 | -€32,544 | |
| Amounts payable | 17/49 | €1,107,892 | €1,145,084 | +€37,192 | +3.4% |
| Amounts payable after more than one year | 17 | €389,974 | €266,276 | -€123,698 | -31.7% |
| Financial debts | 170/4 | €389,974 | €266,276 | -€123,698 | -31.7% |
| Amounts payable within one year | 42/48 | €717,918 | €878,809 | +€160,890 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €121,106 | €123,698 | +€2,593 | +2.1% |
| Trade debts | 44 | €2,483 | €23,752 | +€21,269 | +857% |
| Suppliers | 440/4 | €2,483 | €23,752 | +€21,269 | +857% |
| Taxes, remuneration and social security | 45 | €58,319 | €23 | -€58,296 | -100.0% |
| Taxes | 450/3 | €58,319 | €23 | -€58,296 | -100.0% |
| Other amounts payable | 47/48 | €536,011 | €731,336 | +€195,325 | +36.4% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €31,692 | €4,513 | -€27,179 | -85.8% |
| Operating profit (loss) | 9901 | €30,607 | €3,395 | -€27,212 | -88.9% |
| Financial income | 75/76B | €189,040 | €0 | -€189,040 | -100% |
| Recurring financial income | 75 | €189,040 | €0 | -€189,040 | -100% |
| Financial charges | 65/66B | €30,609 | €35,917 | +€5,308 | +17.3% |
| Recurring financial charges | 65 | €30,609 | €35,917 | +€5,308 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €189,038 | -€32,522 | -€221,560 | |
| Income taxes | 67/77 | - | €23 | +€23 | |
| Profit (loss) for the period | 9904 | €189,038 | -€32,544 | -€221,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €189,038 | -€32,544 | -€221,582 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.