BAS Carpets: 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 Carpets
Largest movements
- Receivables within one year +€44,176
up €44,176 (+272.2%), from €16,228 to €60,404
of which Other amounts receivable: +€51,983
- Cash +€21,498
up €21,498 (+892016.2%), from €2 to €21,500
mainly Net result for the year (+€40,539) and Tax, wage and social debts (+€26,796)
- Tangible fixed assets +€1,132
up €1,132 (+432.1%), from €262 to €1,394
of which Furniture and vehicles: +€1,235
- Reserves +€30,892
new in 2024: €30,892
- Tax, wage and social debts +€26,796
up €26,796 (+730.9%), from €3,666 to €30,462
- Other debts +€14,286
new in 2024: €14,286
- Profit (loss) carried forward -€4,639
no longer reported in 2024 (was €4,639)
- Gross operating margin +€59,642
up €59,642 (+746.1%), from €7,994 to €67,636
- Taxes +€13,655
up €13,655 (+539.8%), from €2,530 to €16,185
- Financial charges +€9,749
up €9,749 (+21483.4%), from €45 to €9,795
- Other operating charges +€2,044
up €2,044 (+640.5%), from €319 to €2,364
- Financial income +€1,626
up €1,626 (+921.1%), from €177 to €1,802
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 | €18,771 | €86,037 | +€67,266 | +358.4% |
| Formation expenses | 20 | €948 | €720 | -€227 | -24.0% |
| Fixed assets | 21/28 | €262 | €1,394 | +€1,132 | +432.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €262 | €1,394 | +€1,132 | +432.1% |
| Plant, machinery and equipment | 23 | €262 | €159 | -€103 | -39.3% |
| Furniture and vehicles | 24 | - | €1,235 | +€1,235 | |
| Current assets | 29/58 | €17,561 | €83,923 | +€66,362 | +377.9% |
| Amounts receivable within one year | 40/41 | €16,228 | €60,404 | +€44,176 | +272.2% |
| Trade receivables | 40 | €9,610 | €1,802 | -€7,807 | -81.2% |
| Other amounts receivable | 41 | €6,618 | €58,601 | +€51,983 | +785.5% |
| Cash at bank and in hand | 54/58 | €2 | €21,500 | +€21,498 | +892016.2% |
| Deferred charges and accrued income | 490/1 | €1,331 | €2,019 | +€688 | +51.7% |
| Total equity and liabilities | 10/49 | €18,771 | €86,037 | +€67,266 | +358.4% |
| Equity | 10/15 | €7,639 | €33,892 | +€26,253 | +343.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €30,892 | +€30,892 | |
| Distributable reserves | 133 | - | €30,892 | +€30,892 | |
| Profit (loss) carried forward | 14 | €4,639 | - | -€4,639 | |
| Amounts payable | 17/49 | €11,131 | €52,145 | +€41,014 | +368.5% |
| Amounts payable within one year | 42/48 | €10,817 | €52,145 | +€41,328 | +382.1% |
| Trade debts | 44 | €7,151 | €7,397 | +€246 | +3.4% |
| Suppliers | 440/4 | €7,151 | €7,397 | +€246 | +3.4% |
| Taxes, remuneration and social security | 45 | €3,666 | €30,462 | +€26,796 | +730.9% |
| Taxes | 450/3 | €3,666 | €30,462 | +€26,796 | +730.9% |
| Other amounts payable | 47/48 | - | €14,286 | +€14,286 | |
| Accrued charges and deferred income | 492/3 | €314 | - | -€314 | |
| Remuneration, social security and pensions | 62 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €557 | +€320 | +135.3% |
| Other operating charges | 640/8 | €319 | €2,364 | +€2,044 | +640.5% |
| Gross operating margin | 9900 | €7,994 | €67,636 | +€59,642 | +746.1% |
| Operating profit (loss) | 9901 | €7,038 | €64,715 | +€57,678 | +819.5% |
| Financial income | 75/76B | €177 | €1,802 | +€1,626 | +921.1% |
| Recurring financial income | 75 | €177 | €1,802 | +€1,626 | +921.1% |
| Financial charges | 65/66B | €45 | €9,795 | +€9,749 | +21483.4% |
| Recurring financial charges | 65 | €45 | €9,795 | +€9,749 | +21483.4% |
| Profit (loss) for the period before taxes | 9903 | €7,169 | €56,723 | +€49,554 | +691.2% |
| Income taxes | 67/77 | €2,530 | €16,185 | +€13,655 | +539.8% |
| Profit (loss) for the period | 9904 | €4,639 | €40,539 | +€35,899 | +773.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,639 | €40,539 | +€35,899 | +773.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.