BAS CONCERT SYSTEMS: what changed
BAS CONCERT SYSTEMS
Largest movements
- Tangible fixed assets +€120,091
up €120,091 (+20.4%), from €589,423 to €709,515
of which Plant, machinery and equipment: +€126,618
- Receivables within one year +€68,437
up €68,437 (+62.6%), from €109,268 to €177,705
of which Trade receivables: +€85,305
- Cash +€35,607
up €35,607 (+262%), from €13,600 to €49,207
mainly Trade debts (+€154,784) and Depreciation (+€126,377)
- Trade debts +€154,784
up €154,784 (+100%), from €154,285 to €309,069
- Current portion of long-term debt +€51,655
up €51,655 (+89.0%), from €58,064 to €109,719
- Debts after one year +€41,966
up €41,966 (+10.3%), from €407,395 to €449,362
- Short-term financial debts -€24,548
no longer reported in 2025 (was €24,548)
- Profit (loss) carried forward -€14,973
down €14,973 (-24.2%), from €61,973 to €47,000
- Financial charges +€17,525
up €17,525 (+96.8%), from €18,101 to €35,626
- Gross operating margin -€15,739
down €15,739 (-9.3%), from €169,802 to €154,063
- Depreciation -€6,148
down €6,148 (-4.6%), from €132,525 to €126,377
- Other operating charges -€5,875
down €5,875 (-45.5%), from €12,908 to €7,033
- Taxes -€4,466
no longer reported in 2025 (was €4,466)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €725,281 | €946,499 | +€221,218 | +30.5% |
| Fixed assets | 21/28 | €595,184 | €715,276 | +€120,091 | +20.2% |
| Tangible fixed assets | 22/27 | €589,423 | €709,515 | +€120,091 | +20.4% |
| Plant, machinery and equipment | 23 | €561,324 | €687,942 | +€126,618 | +22.6% |
| Furniture and vehicles | 24 | €26,825 | €20,435 | -€6,390 | -23.8% |
| Other tangible fixed assets | 26 | €1,275 | €1,138 | -€137 | -10.7% |
| Financial fixed assets | 28 | €5,761 | €5,761 | = | 0.0% |
| Current assets | 29/58 | €130,097 | €231,224 | +€101,127 | +77.7% |
| Amounts receivable within one year | 40/41 | €109,268 | €177,705 | +€68,437 | +62.6% |
| Trade receivables | 40 | €92,400 | €177,705 | +€85,305 | +92.3% |
| Other amounts receivable | 41 | €16,868 | - | -€16,868 | |
| Cash at bank and in hand | 54/58 | €13,600 | €49,207 | +€35,607 | +262% |
| Deferred charges and accrued income | 490/1 | €7,229 | €4,312 | -€2,918 | -40.4% |
| Total equity and liabilities | 10/49 | €725,281 | €946,499 | +€221,218 | +30.5% |
| Equity | 10/15 | €66,973 | €52,000 | -€14,973 | -22.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,973 | €47,000 | -€14,973 | -24.2% |
| Amounts payable | 17/49 | €658,308 | €894,499 | +€236,191 | +35.9% |
| Amounts payable after more than one year | 17 | €407,395 | €449,362 | +€41,966 | +10.3% |
| Financial debts | 170/4 | €407,395 | €449,362 | +€41,966 | +10.3% |
| Amounts payable within one year | 42/48 | €250,228 | €440,425 | +€190,197 | +76.0% |
| Current portion of amounts payable after more than one year | 42 | €58,064 | €109,719 | +€51,655 | +89.0% |
| Financial debts | 43 | €24,548 | - | -€24,548 | |
| Credit institutions | 430/8 | €24,548 | - | -€24,548 | |
| Trade debts | 44 | €154,285 | €309,069 | +€154,784 | +100% |
| Suppliers | 440/4 | €154,285 | €309,069 | +€154,784 | +100% |
| Taxes, remuneration and social security | 45 | €13,331 | €21,435 | +€8,104 | +60.8% |
| Taxes | 450/3 | €13,331 | €21,435 | +€8,104 | +60.8% |
| Other amounts payable | 47/48 | - | €202 | +€202 | |
| Accrued charges and deferred income | 492/3 | €685 | €4,712 | +€4,027 | +588% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,525 | €126,377 | -€6,148 | -4.6% |
| Other operating charges | 640/8 | €12,908 | €7,033 | -€5,875 | -45.5% |
| Gross operating margin | 9900 | €169,802 | €154,063 | -€15,739 | -9.3% |
| Operating profit (loss) | 9901 | €24,369 | €20,653 | -€3,715 | -15.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -96.8% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -96.8% |
| Financial charges | 65/66B | €18,101 | €35,626 | +€17,525 | +96.8% |
| Recurring financial charges | 65 | €18,101 | €35,626 | +€17,525 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €6,271 | -€14,973 | -€21,243 | |
| Income taxes | 67/77 | €4,466 | - | -€4,466 | |
| Profit (loss) for the period | 9904 | €1,805 | -€14,973 | -€16,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,805 | -€14,973 | -€16,778 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.