Bas-Mah: 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-Mah
Largest movements
- Tangible fixed assets -€6,438
down €6,438 (-4.6%), from €139,452 to €133,014
of which Land and buildings: -€4,117
- Other debts +€19,050
up €19,050 (+59.5%), from €32,014 to €51,064
- Debts after one year -€14,191
down €14,191 (-35.2%), from €40,358 to €26,167
- Reserves -€11,863
down €11,863 (-43.6%), from €27,216 to €15,353
- Gross operating margin +€3,347
up €3,347 (+74.0%), from -€4,525 to -€1,178
- Other operating charges +€2,122
up €2,122 (+270%), from €787 to €2,909
- Financial charges -€641
down €641 (-32.4%), from €1,979 to €1,338
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 | €141,773 | €135,982 | -€5,791 | -4.1% |
| Fixed assets | 21/28 | €139,452 | €133,014 | -€6,438 | -4.6% |
| Tangible fixed assets | 22/27 | €139,452 | €133,014 | -€6,438 | -4.6% |
| Land and buildings | 22 | €135,637 | €131,520 | -€4,117 | -3.0% |
| Plant, machinery and equipment | 23 | €3,815 | €1,494 | -€2,321 | -60.8% |
| Current assets | 29/58 | €2,321 | €2,968 | +€647 | +27.9% |
| Amounts receivable within one year | 40/41 | €131 | €146 | +€15 | +11.5% |
| Other amounts receivable | 41 | €131 | €146 | +€15 | +11.5% |
| Cash at bank and in hand | 54/58 | €2,156 | €2,822 | +€666 | +30.9% |
| Deferred charges and accrued income | 490/1 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €141,773 | €135,982 | -€5,791 | -4.1% |
| Equity | 10/15 | €33,416 | €21,553 | -€11,863 | -35.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,216 | €15,353 | -€11,863 | -43.6% |
| Distributable reserves | 133 | €27,216 | €15,353 | -€11,863 | -43.6% |
| Amounts payable | 17/49 | €108,357 | €114,429 | +€6,072 | +5.6% |
| Amounts payable after more than one year | 17 | €40,358 | €26,167 | -€14,191 | -35.2% |
| Financial debts | 170/4 | €40,358 | €26,167 | -€14,191 | -35.2% |
| Amounts payable within one year | 42/48 | €67,742 | €87,998 | +€20,256 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €13,542 | €14,175 | +€633 | +4.7% |
| Trade debts | 44 | €19,969 | €20,542 | +€573 | +2.9% |
| Suppliers | 440/4 | €19,969 | €20,542 | +€573 | +2.9% |
| Taxes, remuneration and social security | 45 | €2,217 | €2,217 | = | 0.0% |
| Taxes | 450/3 | €230 | €230 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,987 | €1,987 | = | 0.0% |
| Other amounts payable | 47/48 | €32,014 | €51,064 | +€19,050 | +59.5% |
| Accrued charges and deferred income | 492/3 | €257 | €264 | +€7 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,437 | €6,438 | +€1 | 0.0% |
| Other operating charges | 640/8 | €787 | €2,909 | +€2,122 | +270% |
| Gross operating margin | 9900 | -€4,525 | -€1,178 | +€3,347 | +74.0% |
| Operating profit (loss) | 9901 | -€11,749 | -€10,525 | +€1,224 | +10.4% |
| Financial charges | 65/66B | €1,979 | €1,338 | -€641 | -32.4% |
| Recurring financial charges | 65 | €1,979 | €1,338 | -€641 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,728 | -€11,863 | +€1,865 | +13.6% |
| Profit (loss) for the period | 9904 | -€13,728 | -€11,863 | +€1,865 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,728 | -€11,863 | +€1,865 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.