BAS PROPERTIES: 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 PROPERTIES
Largest movements
- Tangible fixed assets -€32,372
down €32,372 (-4.1%), from €785,307 to €752,935
- Receivables within one year +€12,620
new in 2024: €12,620
of which Trade receivables: +€12,610
- Debts after one year -€48,127
down €48,127 (-26.8%), from €179,333 to €131,205
of which Financial debts: -€48,127
- Profit (loss) carried forward +€43,049
up €43,049 (+9.2%), from €470,053 to €513,102
- Trade debts -€36,254
down €36,254 (-98.3%), from €36,897 to €644
- Tax, wage and social debts +€11,121
up €11,121 (+59.6%), from €18,662 to €29,783
- Gross operating margin +€26,262
up €26,262 (+25.4%), from €103,374 to €129,636
- Taxes +€7,812
up €7,812 (+85.6%), from €9,124 to €16,936
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 | €863,183 | €840,834 | -€22,348 | -2.6% |
| Fixed assets | 21/28 | €785,307 | €752,935 | -€32,372 | -4.1% |
| Tangible fixed assets | 22/27 | €785,307 | €752,935 | -€32,372 | -4.1% |
| Land and buildings | 22 | €785,307 | €752,935 | -€32,372 | -4.1% |
| Current assets | 29/58 | €77,876 | €87,899 | +€10,024 | +12.9% |
| Amounts receivable within one year | 40/41 | - | €12,620 | +€12,620 | |
| Trade receivables | 40 | - | €12,610 | +€12,610 | |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €67,016 | €63,429 | -€3,587 | -5.4% |
| Deferred charges and accrued income | 490/1 | €10,859 | €11,850 | +€991 | +9.1% |
| Total equity and liabilities | 10/49 | €863,183 | €840,834 | -€22,348 | -2.6% |
| Equity | 10/15 | €538,224 | €581,273 | +€43,049 | +8.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €470,053 | €513,102 | +€43,049 | +9.2% |
| Amounts payable | 17/49 | €324,959 | €259,561 | -€65,397 | -20.1% |
| Amounts payable after more than one year | 17 | €179,333 | €131,205 | -€48,127 | -26.8% |
| Financial debts | 170/4 | €173,333 | €125,205 | -€48,127 | -27.8% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,491 | €127,221 | -€17,270 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €46,371 | €48,127 | +€1,757 | +3.8% |
| Trade debts | 44 | €36,897 | €644 | -€36,254 | -98.3% |
| Suppliers | 440/4 | €36,897 | €644 | -€36,254 | -98.3% |
| Taxes, remuneration and social security | 45 | €18,662 | €29,783 | +€11,121 | +59.6% |
| Taxes | 450/3 | €18,662 | €29,783 | +€11,121 | +59.6% |
| Other amounts payable | 47/48 | €42,561 | €48,667 | +€6,106 | +14.3% |
| Accrued charges and deferred income | 492/3 | €1,135 | €1,135 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,252 | €38,051 | +€800 | +2.1% |
| Other operating charges | 640/8 | €23,386 | €23,229 | -€157 | -0.7% |
| Gross operating margin | 9900 | €103,374 | €129,636 | +€26,262 | +25.4% |
| Operating profit (loss) | 9901 | €42,736 | €68,356 | +€25,620 | +59.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €9,528 | €8,371 | -€1,157 | -12.1% |
| Recurring financial charges | 65 | €9,528 | €8,371 | -€1,157 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €33,208 | €59,986 | +€26,777 | +80.6% |
| Income taxes | 67/77 | €9,124 | €16,936 | +€7,812 | +85.6% |
| Profit (loss) for the period | 9904 | €24,084 | €43,049 | +€18,965 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,084 | €43,049 | +€18,965 | +78.7% |
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 28 September 2026 via checked.be.