Bas Agri Service: 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 Agri Service
Largest movements
- Stocks and contracts +€373,348
up €373,348 (+51.8%), from €721,147 to €1.1m
- Cash -€151,066
down €151,066 (-76.7%), from €196,895 to €45,828
mainly Stocks and contracts (-€373,348) and Receivables within one year (-€126,036)
- Receivables within one year +€126,036
up €126,036 (+58.4%), from €215,932 to €341,968
of which Other amounts receivable: +€100,569
- Trade debts +€450,862
up €450,862 (+174%), from €258,516 to €709,378
- Other debts -€69,670
down €69,670 (-65.7%), from €106,086 to €36,416
- Reserves -€64,431
down €64,431 (-8.7%), from €740,550 to €676,119
- Debts after one year +€61,030
new in 2025: €61,030
- Tax, wage and social debts -€41,070
down €41,070 (-79.3%), from €51,806 to €10,736
of which Taxes: -€41,012
- Gross operating margin -€66,187
down €66,187 (-79.0%), from €83,816 to €17,630
- Depreciation +€2,287
up €2,287 (+11.1%), from €20,598 to €22,885
- Staff costs -€1,660
down €1,660 (-3.2%), from €51,567 to €49,907
- Financial charges -€1,528
down €1,528 (-18.1%), from €8,422 to €6,894
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 | €1,194,457 | €1,546,845 | +€352,388 | +29.5% |
| Fixed assets | 21/28 | €50,886 | €54,521 | +€3,634 | +7.1% |
| Intangible fixed assets | 21 | €2,024 | €962 | -€1,062 | -52.5% |
| Tangible fixed assets | 22/27 | €48,727 | €53,423 | +€4,696 | +9.6% |
| Plant, machinery and equipment | 23 | €15,932 | €28,239 | +€12,307 | +77.2% |
| Furniture and vehicles | 24 | €29,640 | €18,329 | -€11,310 | -38.2% |
| Other tangible fixed assets | 26 | €3,155 | €6,855 | +€3,700 | +117% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,143,571 | €1,492,325 | +€348,754 | +30.5% |
| Stocks and contracts in progress | 3 | €721,147 | €1,094,495 | +€373,348 | +51.8% |
| Stocks | 30/36 | €721,147 | €1,094,495 | +€373,348 | +51.8% |
| Amounts receivable within one year | 40/41 | €215,932 | €341,968 | +€126,036 | +58.4% |
| Trade receivables | 40 | €74,063 | €99,530 | +€25,467 | +34.4% |
| Other amounts receivable | 41 | €141,869 | €242,438 | +€100,569 | +70.9% |
| Cash at bank and in hand | 54/58 | €196,895 | €45,828 | -€151,066 | -76.7% |
| Deferred charges and accrued income | 490/1 | €9,597 | €10,034 | +€437 | +4.5% |
| Total equity and liabilities | 10/49 | €1,194,457 | €1,546,845 | +€352,388 | +29.5% |
| Equity | 10/15 | €778,050 | €713,619 | -€64,431 | -8.3% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €740,550 | €676,119 | -€64,431 | -8.7% |
| Distributable reserves | 133 | €740,550 | €676,119 | -€64,431 | -8.7% |
| Amounts payable | 17/49 | €416,407 | €833,226 | +€416,819 | +100% |
| Amounts payable after more than one year | 17 | - | €61,030 | +€61,030 | |
| Financial debts | 170/4 | - | €61,030 | +€61,030 | |
| Amounts payable within one year | 42/48 | €416,407 | €771,500 | +€355,093 | +85.3% |
| Current portion of amounts payable after more than one year | 42 | - | €13,970 | +€13,970 | |
| Trade debts | 44 | €258,516 | €709,378 | +€450,862 | +174% |
| Suppliers | 440/4 | €258,516 | €709,378 | +€450,862 | +174% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €51,806 | €10,736 | -€41,070 | -79.3% |
| Taxes | 450/3 | €42,784 | €1,773 | -€41,012 | -95.9% |
| Remuneration and social security | 454/9 | €9,021 | €8,963 | -€58 | -0.6% |
| Other amounts payable | 47/48 | €106,086 | €36,416 | -€69,670 | -65.7% |
| Accrued charges and deferred income | 492/3 | - | €696 | +€696 | |
| Non-recurring operating income | 76A | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €51,567 | €49,907 | -€1,660 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,598 | €22,885 | +€2,287 | +11.1% |
| Other operating charges | 640/8 | €3,033 | €2,576 | -€457 | -15.1% |
| Gross operating margin | 9900 | €83,816 | €17,630 | -€66,187 | -79.0% |
| Operating profit (loss) | 9901 | €8,618 | -€57,738 | -€66,356 | |
| Financial income | 75/76B | €143 | €202 | +€59 | +41.6% |
| Recurring financial income | 75 | €143 | €202 | +€59 | +41.6% |
| Financial charges | 65/66B | €8,422 | €6,894 | -€1,528 | -18.1% |
| Recurring financial charges | 65 | €8,422 | €6,894 | -€1,528 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €338 | -€64,431 | -€64,769 | |
| Profit (loss) for the period | 9904 | €338 | -€64,431 | -€64,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €338 | -€64,431 | -€64,769 |
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 25 October 2026 via checked.be.