Andy Basstanie: 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.
Andy Basstanie
Largest movements
- Deferred charges and accrued income +€9,398
up €9,398 (+9182.8%), from €102 to €9,500
- Receivables after one year -€9,128
no longer reported in 2025 (was €9,128)
of which Trade receivables: -€8,750
- Tangible fixed assets +€8,269
new in 2025: €8,269
of which Other tangible fixed assets: +€6,998
- Current investments +€6,888
new in 2025: €6,888
- Cash -€5,848
down €5,848 (-56.2%), from €10,406 to €4,557
mainly Deferred charges and accrued income (-€9,398) and Investment in fixed assets (net) (-€9,126)
- Reserves +€7,831
up €7,831 (+74.2%), from €10,553 to €18,384
- Tax, wage and social debts +€2,797
up €2,797 (+42.8%), from €6,530 to €9,328
of which Taxes: +€3,765
- Trade debts +€1,128
up €1,128 (+2161.8%), from €52 to €1,180
- Gross operating margin -€1,171
down €1,171 (-7.3%), from €16,001 to €14,830
- Depreciation +€857
new in 2025: €857
- Financial charges +€337
up €337 (+17.7%), from €1,902 to €2,239
- Taxes +€231
up €231 (+6.5%), from €3,554 to €3,784
- Other operating charges +€183
new in 2025: €183
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 | €19,636 | €31,393 | +€11,757 | +59.9% |
| Fixed assets | 21/28 | - | €8,269 | +€8,269 | |
| Tangible fixed assets | 22/27 | - | €8,269 | +€8,269 | |
| Furniture and vehicles | 24 | - | €1,271 | +€1,271 | |
| Other tangible fixed assets | 26 | - | €6,998 | +€6,998 | |
| Current assets | 29/58 | €19,636 | €23,124 | +€3,488 | +17.8% |
| Amounts receivable after more than one year | 29 | €9,128 | - | -€9,128 | |
| Trade receivables | 290 | €8,750 | - | -€8,750 | |
| Other amounts receivable | 291 | €378 | - | -€378 | |
| Amounts receivable within one year | 40/41 | - | €2,178 | +€2,178 | |
| Trade receivables | 40 | - | €315 | +€315 | |
| Other amounts receivable | 41 | - | €1,863 | +€1,863 | |
| Current investments | 50/53 | - | €6,888 | +€6,888 | |
| Cash at bank and in hand | 54/58 | €10,406 | €4,557 | -€5,848 | -56.2% |
| Deferred charges and accrued income | 490/1 | €102 | €9,500 | +€9,398 | +9182.8% |
| Total equity and liabilities | 10/49 | €19,636 | €31,393 | +€11,757 | +59.9% |
| Equity | 10/15 | €13,053 | €20,884 | +€7,831 | +60.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,553 | €18,384 | +€7,831 | +74.2% |
| Distributable reserves | 133 | €10,553 | €18,384 | +€7,831 | +74.2% |
| Amounts payable | 17/49 | €6,583 | €10,508 | +€3,926 | +59.6% |
| Amounts payable within one year | 42/48 | €6,583 | €10,508 | +€3,926 | +59.6% |
| Trade debts | 44 | €52 | €1,180 | +€1,128 | +2161.8% |
| Suppliers | 440/4 | €52 | €1,180 | +€1,128 | +2161.8% |
| Taxes, remuneration and social security | 45 | €6,530 | €9,328 | +€2,797 | +42.8% |
| Taxes | 450/3 | €3,551 | €7,316 | +€3,765 | +106.0% |
| Remuneration and social security | 454/9 | €2,979 | €2,012 | -€968 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €857 | +€857 | |
| Other operating charges | 640/8 | - | €183 | +€183 | |
| Gross operating margin | 9900 | €16,001 | €14,830 | -€1,171 | -7.3% |
| Operating profit (loss) | 9901 | €16,001 | €13,789 | -€2,211 | -13.8% |
| Financial income | 75/76B | €8 | €65 | +€57 | +685.9% |
| Recurring financial income | 75 | €8 | €65 | +€57 | +685.9% |
| Financial charges | 65/66B | €1,902 | €2,239 | +€337 | +17.7% |
| Recurring financial charges | 65 | €1,902 | €2,239 | +€337 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €14,107 | €11,615 | -€2,492 | -17.7% |
| Income taxes | 67/77 | €3,554 | €3,784 | +€231 | +6.5% |
| Profit (loss) for the period | 9904 | €10,553 | €7,831 | -€2,722 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,553 | €7,831 | -€2,722 | -25.8% |
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 10 October 2026 via checked.be.