Bas Invest: 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 Invest
Largest movements
- Receivables within one year -€510,485
down €510,485 (-50.0%), from €1.0m to €509,809
- Tangible fixed assets -€416,722
no longer reported in 2025 (was €416,722)
- Other debts -€930,482
down €930,482 (-61.3%), from €1.5m to €587,943
- Financial charges -€20,397
down €20,397 (-82.8%), from €24,635 to €4,238
- Depreciation -€15,201
no longer reported in 2025 (was €15,201)
- Financial income -€9,373
down €9,373 (-34.9%), from €26,870 to €17,497
- Taxes +€6,990
new in 2025: €6,990
- Gross operating margin -€3,170
down €3,170 (-262%), from -€1,211 to -€4,381
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 | €1,527,124 | €601,414 | -€925,710 | -60.6% |
| Fixed assets | 21/28 | €416,722 | - | -€416,722 | |
| Tangible fixed assets | 22/27 | €416,722 | - | -€416,722 | |
| Land and buildings | 22 | €416,722 | - | -€416,722 | |
| Current assets | 29/58 | €1,110,402 | €601,414 | -€508,988 | -45.8% |
| Amounts receivable within one year | 40/41 | €1,020,294 | €509,809 | -€510,485 | -50.0% |
| Other amounts receivable | 41 | €1,020,294 | €509,809 | -€510,485 | -50.0% |
| Cash at bank and in hand | 54/58 | €78,458 | €85,780 | +€7,322 | +9.3% |
| Deferred charges and accrued income | 490/1 | €11,650 | €5,825 | -€5,825 | -50.0% |
| Total equity and liabilities | 10/49 | €1,527,124 | €601,414 | -€925,710 | -60.6% |
| Equity | 10/15 | -€201,256 | -€203,653 | -€2,397 | -1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,256 | -€206,653 | -€2,397 | -1.2% |
| Amounts payable | 17/49 | €1,728,380 | €805,067 | -€923,313 | -53.4% |
| Amounts payable within one year | 42/48 | €1,719,276 | €791,963 | -€927,313 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €851 | €4,020 | +€3,169 | +372% |
| Suppliers | 440/4 | €851 | €4,020 | +€3,169 | +372% |
| Other amounts payable | 47/48 | €1,518,425 | €587,943 | -€930,482 | -61.3% |
| Accrued charges and deferred income | 492/3 | €9,104 | €13,104 | +€4,000 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,201 | - | -€15,201 | |
| Other operating charges | 640/8 | €1,516 | €1,563 | +€46 | +3.1% |
| Non-recurring operating charges | 66A | - | €2,722 | +€2,722 | |
| Gross operating margin | 9900 | -€1,211 | -€4,381 | -€3,170 | -262% |
| Operating profit (loss) | 9901 | -€17,929 | -€8,666 | +€9,263 | +51.7% |
| Financial income | 75/76B | €26,870 | €17,497 | -€9,373 | -34.9% |
| Recurring financial income | 75 | €26,870 | €17,497 | -€9,373 | -34.9% |
| Financial charges | 65/66B | €24,635 | €4,238 | -€20,397 | -82.8% |
| Recurring financial charges | 65 | €24,635 | €4,238 | -€20,397 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,694 | €4,593 | +€20,287 | |
| Income taxes | 67/77 | - | €6,990 | +€6,990 | |
| Profit (loss) for the period | 9904 | -€15,694 | -€2,397 | +€13,297 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,694 | -€2,397 | +€13,297 | +84.7% |
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.