BAS 4 MANAGEMENT: 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.
BAS 4 MANAGEMENT
Largest movements
- Receivables within one year +€3,635
up €3,635 (+27.6%), from €13,150 to €16,785
of which Other amounts receivable: +€16,785
- Trade debts +€3,266
new in 2025: €3,266
- Profit (loss) carried forward -€3,189
down €3,189 (-54.9%), from €5,806 to €2,616
- Current portion of long-term debt +€2,950
new in 2025: €2,950
- Tax, wage and social debts +€524
up €524 (+7.2%), from €7,277 to €7,801
of which Taxes: +€2,624
- Gross operating margin -€7,376
down €7,376, from €7,269 to -€107
- Taxes +€1,459
up €1,459 (+101%), from €1,451 to €2,910
- Financial charges +€160
up €160 (+1,372%), from €12 to €172
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.
Derived cash bridge
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 | €13,583 | €17,133 | +€3,551 | +26.1% |
| Current assets | 29/58 | €13,583 | €17,133 | +€3,551 | +26.1% |
| Amounts receivable within one year | 40/41 | €13,150 | €16,785 | +€3,635 | +27.6% |
| Trade receivables | 40 | €13,150 | - | -€13,150 | |
| Other amounts receivable | 41 | - | €16,785 | +€16,785 | |
| Cash at bank and in hand | 54/58 | €433 | €349 | -€84 | -19.4% |
| Total equity and liabilities | 10/49 | €13,583 | €17,133 | +€3,551 | +26.1% |
| Equity | 10/15 | €6,306 | €3,116 | -€3,189 | -50.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,806 | €2,616 | -€3,189 | -54.9% |
| Amounts payable | 17/49 | €7,277 | €14,017 | +€6,740 | +92.6% |
| Amounts payable within one year | 42/48 | €7,277 | €14,017 | +€6,740 | +92.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,950 | +€2,950 | |
| Trade debts | 44 | - | €3,266 | +€3,266 | |
| Suppliers | 440/4 | - | €3,266 | +€3,266 | |
| Taxes, remuneration and social security | 45 | €7,277 | €7,801 | +€524 | +7.2% |
| Taxes | 450/3 | €5,177 | €7,801 | +€2,624 | +50.7% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Gross operating margin | 9900 | €7,269 | -€107 | -€7,376 | |
| Operating profit (loss) | 9901 | €7,269 | -€107 | -€7,376 | |
| Financial charges | 65/66B | €12 | €172 | +€160 | +1,372% |
| Recurring financial charges | 65 | €12 | €172 | +€160 | +1,372% |
| Profit (loss) for the period before taxes | 9903 | €7,257 | -€279 | -€7,536 | |
| Income taxes | 67/77 | €1,451 | €2,910 | +€1,459 | +101% |
| Profit (loss) for the period | 9904 | €5,806 | -€3,189 | -€8,995 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,806 | -€3,189 | -€8,995 |
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 14 October 2026 via checked.be.