Witty Bits: 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.
Witty Bits
Largest movements
- Cash -€90,248
down €90,248 (-98.1%), from €92,013 to €1,765
mainly Contributions, distributions and other (-€53,759) and Deferred charges and accrued income (-€31,618)
- Deferred charges and accrued income +€31,618
up €31,618 (+7839.0%), from €403 to €32,021
- Receivables within one year +€6,854
up €6,854 (+136.9%), from €5,005 to €11,859
of which Other amounts receivable: +€10,992
- Reserves -€47,845
down €47,845 (-62.3%), from €76,757 to €28,912
- Tax, wage and social debts -€17,163
down €17,163 (-99.6%), from €17,238 to €75
- Short-term financial debts +€7,048
new in 2025: €7,048
- Debts after one year +€4,949
up €4,949 (+683.5%), from €724 to €5,673
- Gross operating margin -€59,466
down €59,466 (-84.6%), from €70,260 to €10,794
- Taxes -€11,801
down €11,801 (-82.1%), from €14,375 to €2,574
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 | €100,206 | €47,967 | -€52,239 | -52.1% |
| Fixed assets | 21/28 | €2,785 | €2,323 | -€462 | -16.6% |
| Tangible fixed assets | 22/27 | €2,785 | €2,323 | -€462 | -16.6% |
| Plant, machinery and equipment | 23 | €2,391 | €1,970 | -€420 | -17.6% |
| Furniture and vehicles | 24 | €394 | €352 | -€42 | -10.7% |
| Current assets | 29/58 | €97,421 | €45,645 | -€51,776 | -53.1% |
| Amounts receivable within one year | 40/41 | €5,005 | €11,859 | +€6,854 | +136.9% |
| Trade receivables | 40 | €4,985 | €847 | -€4,138 | -83.0% |
| Other amounts receivable | 41 | €20 | €11,012 | +€10,992 | +55770.9% |
| Cash at bank and in hand | 54/58 | €92,013 | €1,765 | -€90,248 | -98.1% |
| Deferred charges and accrued income | 490/1 | €403 | €32,021 | +€31,618 | +7839.0% |
| Total equity and liabilities | 10/49 | €100,206 | €47,967 | -€52,239 | -52.1% |
| Equity | 10/15 | €79,882 | €32,037 | -€47,845 | -59.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,757 | €28,912 | -€47,845 | -62.3% |
| Distributable reserves | 133 | €76,757 | €28,912 | -€47,845 | -62.3% |
| Profit (loss) carried forward | 14 | €125 | €125 | = | 0.0% |
| Amounts payable | 17/49 | €20,324 | €15,931 | -€4,394 | -21.6% |
| Amounts payable after more than one year | 17 | €724 | €5,673 | +€4,949 | +683.5% |
| Other amounts payable | 178/9 | €724 | €5,673 | +€4,949 | +683.5% |
| Amounts payable within one year | 42/48 | €18,913 | €9,095 | -€9,818 | -51.9% |
| Financial debts | 43 | - | €7,048 | +€7,048 | |
| Credit institutions | 430/8 | - | €7,048 | +€7,048 | |
| Trade debts | 44 | €1,675 | €1,972 | +€297 | +17.7% |
| Suppliers | 440/4 | €1,675 | €1,972 | +€297 | +17.7% |
| Taxes, remuneration and social security | 45 | €17,238 | €75 | -€17,163 | -99.6% |
| Taxes | 450/3 | €17,238 | €75 | -€17,163 | -99.6% |
| Accrued charges and deferred income | 492/3 | €687 | €1,163 | +€476 | +69.2% |
| Non-recurring operating income | 76A | - | €2,118 | +€2,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €1,123 | +€121 | +12.1% |
| Other operating charges | 640/8 | €141 | €352 | +€212 | +150.7% |
| Non-recurring operating charges | 66A | - | €403 | +€403 | |
| Gross operating margin | 9900 | €70,260 | €10,794 | -€59,466 | -84.6% |
| Operating profit (loss) | 9901 | €69,118 | €8,915 | -€60,203 | -87.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €126 | €428 | +€302 | +240.8% |
| Recurring financial charges | 65 | €126 | €428 | +€302 | +240.8% |
| Profit (loss) for the period before taxes | 9903 | €68,992 | €8,487 | -€60,505 | -87.7% |
| Income taxes | 67/77 | €14,375 | €2,574 | -€11,801 | -82.1% |
| Profit (loss) for the period | 9904 | €54,618 | €5,914 | -€48,704 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,618 | €5,914 | -€48,704 | -89.2% |
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 12 October 2026 via checked.be.