BAS: 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.
BAS
Largest movements
- Current investments +€12,580
up €12,580 (+5.5%), from €227,148 to €239,728
- Cash +€7,621
up €7,621 (+98.9%), from €7,710 to €15,331
mainly Net result for the year (+€25,994) and Tax, wage and social debts (+€8,703)
- Tangible fixed assets -€7,271
down €7,271 (-90.7%), from €8,015 to €744
of which Furniture and vehicles: -€6,195
- Receivables within one year +€4,372
up €4,372 (+87.7%), from €4,984 to €9,356
- Reserves +€25,994
up €25,994 (+14.4%), from €180,675 to €206,669
- Other debts -€11,581
down €11,581 (-35.2%), from €32,898 to €21,316
- Tax, wage and social debts +€8,703
up €8,703 (+100.4%), from €8,664 to €17,367
- Current portion of long-term debt -€4,750
down €4,750 (-83.2%), from €5,706 to €956
- Gross operating margin +€13,068
up €13,068 (+44.3%), from €29,507 to €42,575
- Taxes +€5,082
up €5,082 (+69.5%), from €7,313 to €12,395
- Financial income +€3,989
up €3,989 (+504.6%), from €791 to €4,780
- Other operating charges +€1,199
up €1,199 (+337.5%), from €355 to €1,554
- Depreciation -€475
down €475 (-6.1%), from €7,747 to €7,271
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 | €247,857 | €265,158 | +€17,301 | +7.0% |
| Fixed assets | 21/28 | €8,015 | €744 | -€7,271 | -90.7% |
| Tangible fixed assets | 22/27 | €8,015 | €744 | -€7,271 | -90.7% |
| Plant, machinery and equipment | 23 | €1,226 | €150 | -€1,076 | -87.8% |
| Furniture and vehicles | 24 | €6,789 | €594 | -€6,195 | -91.2% |
| Current assets | 29/58 | €239,842 | €264,415 | +€24,573 | +10.2% |
| Amounts receivable within one year | 40/41 | €4,984 | €9,356 | +€4,372 | +87.7% |
| Trade receivables | 40 | €4,984 | €9,356 | +€4,372 | +87.7% |
| Current investments | 50/53 | €227,148 | €239,728 | +€12,580 | +5.5% |
| Cash at bank and in hand | 54/58 | €7,710 | €15,331 | +€7,621 | +98.9% |
| Total equity and liabilities | 10/49 | €247,857 | €265,158 | +€17,301 | +7.0% |
| Equity | 10/15 | €199,267 | €225,261 | +€25,994 | +13.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €180,675 | €206,669 | +€25,994 | +14.4% |
| Distributable reserves | 133 | €180,675 | €206,669 | +€25,994 | +14.4% |
| Amounts payable | 17/49 | €48,590 | €39,897 | -€8,693 | -17.9% |
| Amounts payable after more than one year | 17 | €956 | - | -€956 | |
| Financial debts | 170/4 | €956 | - | -€956 | |
| Amounts payable within one year | 42/48 | €47,634 | €39,897 | -€7,737 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €5,706 | €956 | -€4,750 | -83.2% |
| Trade debts | 44 | €366 | €258 | -€108 | -29.5% |
| Suppliers | 440/4 | €366 | €258 | -€108 | -29.5% |
| Taxes, remuneration and social security | 45 | €8,664 | €17,367 | +€8,703 | +100.4% |
| Taxes | 450/3 | €8,664 | €17,367 | +€8,703 | +100.4% |
| Other amounts payable | 47/48 | €32,898 | €21,316 | -€11,581 | -35.2% |
| Non-recurring operating income | 76A | €1,800 | - | -€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,747 | €7,271 | -€475 | -6.1% |
| Other operating charges | 640/8 | €355 | €1,554 | +€1,199 | +337.5% |
| Gross operating margin | 9900 | €29,507 | €42,575 | +€13,068 | +44.3% |
| Operating profit (loss) | 9901 | €21,405 | €33,750 | +€12,345 | +57.7% |
| Financial income | 75/76B | €791 | €4,780 | +€3,989 | +504.6% |
| Recurring financial income | 75 | €791 | €4,780 | +€3,989 | +504.6% |
| Financial charges | 65/66B | €254 | €141 | -€113 | -44.6% |
| Recurring financial charges | 65 | €254 | €141 | -€113 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €21,942 | €38,389 | +€16,447 | +75.0% |
| Income taxes | 67/77 | €7,313 | €12,395 | +€5,082 | +69.5% |
| Profit (loss) for the period | 9904 | €14,629 | €25,994 | +€11,365 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,629 | €25,994 | +€11,365 | +77.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.