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
- Receivables within one year +€20,805
up €20,805 (+151.5%), from €13,734 to €34,539
of which Trade receivables: +€19,544
- Trade debts +€12,278
up €12,278 (+483.6%), from €2,539 to €14,817
- Other debts +€6,060
new in 2024: €6,060
- Profit (loss) carried forward +€1,786
up €1,786 (+224.8%), from €795 to €2,581
- Tax, wage and social debts +€1,050
up €1,050 (+45.2%), from €2,324 to €3,374
- Other operating charges +€6,739
up €6,739 (+459.4%), from €1,467 to €8,206
- Gross operating margin +€1,226
up €1,226 (+10.5%), from €11,721 to €12,947
- Taxes +€812
up €812 (+75.9%), from €1,070 to €1,882
- Depreciation +€770
new in 2024: €770
- Financial charges +€134
up €134 (+78.9%), from €170 to €305
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,257 | €45,432 | +€21,175 | +87.3% |
| Fixed assets | 21/28 | €10,067 | €10,479 | +€412 | +4.1% |
| Tangible fixed assets | 22/27 | €1,067 | €1,479 | +€412 | +38.6% |
| Furniture and vehicles | 24 | €1,067 | €1,479 | +€412 | +38.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €14,191 | €34,953 | +€20,763 | +146.3% |
| Amounts receivable within one year | 40/41 | €13,734 | €34,539 | +€20,805 | +151.5% |
| Trade receivables | 40 | €4,806 | €24,350 | +€19,544 | +406.7% |
| Other amounts receivable | 41 | €8,928 | €10,189 | +€1,261 | +14.1% |
| Cash at bank and in hand | 54/58 | €456 | €414 | -€42 | -9.3% |
| Total equity and liabilities | 10/49 | €24,257 | €45,432 | +€21,175 | +87.3% |
| Equity | 10/15 | €19,395 | €21,181 | +€1,786 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €795 | €2,581 | +€1,786 | +224.8% |
| Amounts payable | 17/49 | €4,863 | €24,251 | +€19,388 | +398.7% |
| Amounts payable within one year | 42/48 | €4,863 | €24,251 | +€19,388 | +398.7% |
| Trade debts | 44 | €2,539 | €14,817 | +€12,278 | +483.6% |
| Suppliers | 440/4 | €2,539 | €14,817 | +€12,278 | +483.6% |
| Taxes, remuneration and social security | 45 | €2,324 | €3,374 | +€1,050 | +45.2% |
| Taxes | 450/3 | €2,324 | €3,374 | +€1,050 | +45.2% |
| Other amounts payable | 47/48 | - | €6,060 | +€6,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €770 | +€770 | |
| Other operating charges | 640/8 | €1,467 | €8,206 | +€6,739 | +459.4% |
| Gross operating margin | 9900 | €11,721 | €12,947 | +€1,226 | +10.5% |
| Operating profit (loss) | 9901 | €10,254 | €3,971 | -€6,283 | -61.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €170 | €305 | +€134 | +78.9% |
| Recurring financial charges | 65 | €170 | €305 | +€134 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €10,084 | €3,668 | -€6,415 | -63.6% |
| Income taxes | 67/77 | €1,070 | €1,882 | +€812 | +75.9% |
| Profit (loss) for the period | 9904 | €9,013 | €1,786 | -€7,227 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,013 | €1,786 | -€7,227 | -80.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.