The Bit Barn: 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.
The Bit Barn
Largest movements
- Receivables within one year +€14,307
up €14,307 (+76.7%), from €18,659 to €32,966
of which Trade receivables: +€9,807
- Tangible fixed assets -€9,137
down €9,137 (-21.6%), from €42,268 to €33,131
of which Furniture and vehicles: -€11,123
- Deferred charges and accrued income -€1,643
down €1,643 (-81.8%), from €2,008 to €365
- Cash -€1,416
down €1,416 (-3.7%), from €37,861 to €36,445
mainly Contributions, distributions and other (-€60,456) and Debts after one year (-€15,139)
- Other debts +€16,134
up €16,134 (+39.4%), from €40,980 to €57,114
- Debts after one year -€15,139
down €15,139 (-53.8%), from €28,136 to €12,997
- Gross operating margin +€22,087
up €22,087 (+33.0%), from €66,991 to €89,078
- Taxes +€4,136
up €4,136 (+37.3%), from €11,099 to €15,235
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 | €100,795 | €102,906 | +€2,111 | +2.1% |
| Fixed assets | 21/28 | €42,268 | €33,131 | -€9,137 | -21.6% |
| Tangible fixed assets | 22/27 | €42,268 | €33,131 | -€9,137 | -21.6% |
| Plant, machinery and equipment | 23 | - | €1,986 | +€1,986 | |
| Furniture and vehicles | 24 | €42,268 | €31,145 | -€11,123 | -26.3% |
| Current assets | 29/58 | €58,528 | €69,776 | +€11,248 | +19.2% |
| Amounts receivable within one year | 40/41 | €18,659 | €32,966 | +€14,307 | +76.7% |
| Trade receivables | 40 | €13,159 | €22,966 | +€9,807 | +74.5% |
| Other amounts receivable | 41 | €5,500 | €10,000 | +€4,500 | +81.8% |
| Cash at bank and in hand | 54/58 | €37,861 | €36,445 | -€1,416 | -3.7% |
| Deferred charges and accrued income | 490/1 | €2,008 | €365 | -€1,643 | -81.8% |
| Total equity and liabilities | 10/49 | €100,795 | €102,906 | +€2,111 | +2.1% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €97,795 | €99,906 | +€2,111 | +2.2% |
| Amounts payable after more than one year | 17 | €28,136 | €12,997 | -€15,139 | -53.8% |
| Financial debts | 170/4 | €28,136 | €12,997 | -€15,139 | -53.8% |
| Amounts payable within one year | 42/48 | €69,659 | €86,910 | +€17,250 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €14,656 | €15,139 | +€483 | +3.3% |
| Trade debts | 44 | €572 | €742 | +€170 | +29.8% |
| Suppliers | 440/4 | €572 | €742 | +€170 | +29.8% |
| Taxes, remuneration and social security | 45 | €13,452 | €13,914 | +€462 | +3.4% |
| Taxes | 450/3 | €13,452 | €13,914 | +€462 | +3.4% |
| Other amounts payable | 47/48 | €40,980 | €57,114 | +€16,134 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,123 | €11,370 | +€247 | +2.2% |
| Other operating charges | 640/8 | €1,297 | €771 | -€527 | -40.6% |
| Gross operating margin | 9900 | €66,991 | €89,078 | +€22,087 | +33.0% |
| Operating profit (loss) | 9901 | €54,570 | €76,937 | +€22,366 | +41.0% |
| Financial charges | 65/66B | €1,869 | €1,246 | -€623 | -33.3% |
| Recurring financial charges | 65 | €1,869 | €1,246 | -€623 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €52,702 | €75,691 | +€22,989 | +43.6% |
| Income taxes | 67/77 | €11,099 | €15,235 | +€4,136 | +37.3% |
| Profit (loss) for the period | 9904 | €41,602 | €60,456 | +€18,854 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,602 | €60,456 | +€18,854 | +45.3% |
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 6 October 2026 via checked.be.