BAS CNC-TECHNIEK: 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 CNC-TECHNIEK
Largest movements
- Cash +€47,190
up €47,190 (+142.4%), from €33,137 to €80,327
mainly Other debts (+€63,785) and Net result for the year (+€57,258)
- Tangible fixed assets -€21,470
down €21,470 (-11.3%), from €190,607 to €169,137
of which Furniture and vehicles: -€22,802
- Stocks and contracts -€5,457
down €5,457 (-15.4%), from €35,496 to €30,040
of which Contracts in progress: -€5,000
- Receivables within one year +€5,214
up €5,214 (+7.4%), from €70,447 to €75,660
of which Trade receivables: +€18,891
- Other debts +€63,785
new in 2025: €63,785
- Trade debts -€58,662
down €58,662 (-80.6%), from €72,801 to €14,139
- Debts after one year +€14,926
up €14,926 (+13.5%), from €110,176 to €125,102
- Tax, wage and social debts +€6,079
new in 2025: €6,079
- Financial income +€28,539
up €28,539 (+66.3%), from €43,045 to €71,585
of which Financial income: +€29,870
- Purchases and services +€19,896
up €19,896 (+4.7%), from €421,657 to €441,553
- Depreciation +€12,880
up €12,880 (+61.6%), from €20,920 to €33,799
- Turnover +€12,656
up €12,656 (+2.7%), from €475,326 to €487,982
- Gross operating margin -€8,740
down €8,740 (-17.4%), from €50,169 to €41,429
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.
Cash bridge derived
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 | €333,720 | €357,106 | +€23,386 | +7.0% |
| Formation expenses | 20 | €4,033 | €1,942 | -€2,091 | -51.8% |
| Fixed assets | 21/28 | €190,607 | €169,137 | -€21,470 | -11.3% |
| Tangible fixed assets | 22/27 | €190,607 | €169,137 | -€21,470 | -11.3% |
| Land and buildings | 22 | €99,900 | €103,011 | +€3,111 | +3.1% |
| Plant, machinery and equipment | 23 | €4,789 | €3,010 | -€1,779 | -37.2% |
| Furniture and vehicles | 24 | €85,918 | €63,116 | -€22,802 | -26.5% |
| Current assets | 29/58 | €139,080 | €186,026 | +€46,947 | +33.8% |
| Stocks and contracts in progress | 3 | €35,496 | €30,040 | -€5,457 | -15.4% |
| Stocks | 30/36 | €5,496 | €5,040 | -€457 | -8.3% |
| Contracts in progress | 37 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Amounts receivable within one year | 40/41 | €70,447 | €75,660 | +€5,214 | +7.4% |
| Trade receivables | 40 | €45,044 | €63,935 | +€18,891 | +41.9% |
| Other amounts receivable | 41 | €25,402 | €11,725 | -€13,677 | -53.8% |
| Cash at bank and in hand | 54/58 | €33,137 | €80,327 | +€47,190 | +142.4% |
| Total equity and liabilities | 10/49 | €333,720 | €357,106 | +€23,386 | +7.0% |
| Equity | 10/15 | €150,743 | €148,001 | -€2,742 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,743 | €128,001 | -€2,742 | -2.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €128,743 | €126,001 | -€2,742 | -2.1% |
| Amounts payable | 17/49 | €182,977 | €209,105 | +€26,128 | +14.3% |
| Amounts payable after more than one year | 17 | €110,176 | €125,102 | +€14,926 | +13.5% |
| Financial debts | 170/4 | €110,176 | €125,102 | +€14,926 | +13.5% |
| Amounts payable within one year | 42/48 | €72,801 | €84,003 | +€11,202 | +15.4% |
| Trade debts | 44 | €72,801 | €14,139 | -€58,662 | -80.6% |
| Suppliers | 440/4 | €72,801 | €14,139 | -€58,662 | -80.6% |
| Taxes, remuneration and social security | 45 | - | €6,079 | +€6,079 | |
| Taxes | 450/3 | - | €6,079 | +€6,079 | |
| Other amounts payable | 47/48 | - | €63,785 | +€63,785 | |
| Turnover | 70 | €475,326 | €487,982 | +€12,656 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €421,657 | €441,553 | +€19,896 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,920 | €33,799 | +€12,880 | +61.6% |
| Other operating charges | 640/8 | €5,191 | €3,846 | -€1,345 | -25.9% |
| Gross operating margin | 9900 | €50,169 | €41,429 | -€8,740 | -17.4% |
| Operating profit (loss) | 9901 | €24,059 | €3,784 | -€20,275 | -84.3% |
| Financial income | 75/76B | €43,045 | €71,585 | +€28,539 | +66.3% |
| Recurring financial income | 75 | €39,499 | €69,369 | +€29,870 | +75.6% |
| Non-recurring financial income | 76B | €3,546 | €2,215 | -€1,331 | -37.5% |
| Financial charges | 65/66B | €3,879 | €2,966 | -€913 | -23.5% |
| Recurring financial charges | 65 | €3,879 | €2,966 | -€913 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €63,225 | €72,402 | +€9,177 | +14.5% |
| Income taxes | 67/77 | €15,050 | €15,144 | +€95 | +0.6% |
| Profit (loss) for the period | 9904 | €48,176 | €57,258 | +€9,083 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,176 | €57,258 | +€9,083 | +18.9% |
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 12 October 2026 via checked.be.