BAS B.M.T.: 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 B.M.T.
Largest movements
- Tangible fixed assets -€51,408
down €51,408 (-45.0%), from €114,170 to €62,762
- Receivables within one year -€15,650
down €15,650 (-73.1%), from €21,415 to €5,765
of which Trade receivables: -€19,263
- Cash +€4,825
up €4,825 (+23.0%), from €20,978 to €25,803
mainly Depreciation (+€51,408) and Receivables within one year (+€15,650)
- Profit (loss) carried forward -€39,493
new in 2025: -€39,493
- Debts after one year -€24,277
down €24,277 (-24.3%), from €99,732 to €75,455
- Tax, wage and social debts -€1,807
down €1,807 (-16.8%), from €10,776 to €8,969
of which Taxes: -€5,281
- Gross operating margin -€45,579
down €45,579 (-62.4%), from €73,073 to €27,494
- Depreciation +€11,338
up €11,338 (+28.3%), from €40,071 to €51,408
- Taxes -€5,495
no longer reported in 2025 (was €5,495)
- Other operating charges +€1,776
up €1,776 (+30.6%), from €5,808 to €7,584
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 | €159,526 | €94,823 | -€64,703 | -40.6% |
| Fixed assets | 21/28 | €115,570 | €62,762 | -€52,808 | -45.7% |
| Tangible fixed assets | 22/27 | €114,170 | €62,762 | -€51,408 | -45.0% |
| Furniture and vehicles | 24 | €114,170 | €62,762 | -€51,408 | -45.0% |
| Financial fixed assets | 28 | €1,400 | €0 | -€1,400 | -100% |
| Current assets | 29/58 | €43,956 | €32,062 | -€11,894 | -27.1% |
| Amounts receivable within one year | 40/41 | €21,415 | €5,765 | -€15,650 | -73.1% |
| Trade receivables | 40 | €19,586 | €322 | -€19,263 | -98.4% |
| Other amounts receivable | 41 | €1,829 | €5,442 | +€3,613 | +198% |
| Cash at bank and in hand | 54/58 | €20,978 | €25,803 | +€4,825 | +23.0% |
| Deferred charges and accrued income | 490/1 | €1,563 | €494 | -€1,069 | -68.4% |
| Total equity and liabilities | 10/49 | €159,526 | €94,823 | -€64,703 | -40.6% |
| Equity | 10/15 | €25,000 | -€14,493 | -€39,493 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€39,493 | -€39,493 | |
| Amounts payable | 17/49 | €134,526 | €109,316 | -€25,210 | -18.7% |
| Amounts payable after more than one year | 17 | €99,732 | €75,455 | -€24,277 | -24.3% |
| Financial debts | 170/4 | €99,732 | €75,455 | -€24,277 | -24.3% |
| Amounts payable within one year | 42/48 | €34,794 | €33,861 | -€932 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €23,244 | €24,277 | +€1,033 | +4.4% |
| Trade debts | 44 | €774 | €615 | -€159 | -20.5% |
| Suppliers | 440/4 | €774 | €615 | -€159 | -20.5% |
| Taxes, remuneration and social security | 45 | €10,776 | €8,969 | -€1,807 | -16.8% |
| Taxes | 450/3 | €10,776 | €5,495 | -€5,281 | -49.0% |
| Remuneration and social security | 454/9 | - | €3,474 | +€3,474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,071 | €51,408 | +€11,338 | +28.3% |
| Other operating charges | 640/8 | €5,808 | €7,584 | +€1,776 | +30.6% |
| Gross operating margin | 9900 | €73,073 | €27,494 | -€45,579 | -62.4% |
| Operating profit (loss) | 9901 | €27,194 | -€31,498 | -€58,692 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,235 | €7,995 | -€240 | -2.9% |
| Recurring financial charges | 65 | €8,235 | €7,995 | -€240 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €18,959 | -€39,493 | -€58,452 | |
| Income taxes | 67/77 | €5,495 | - | -€5,495 | |
| Profit (loss) for the period | 9904 | €13,465 | -€39,493 | -€52,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,465 | -€39,493 | -€52,958 |
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 20 October 2026 via checked.be.