BAS-Tech: 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-Tech
Largest movements
- Cash -€216,230
down €216,230 (-62.3%), from €347,073 to €130,843
mainly Contributions, distributions and other (-€230,000) and Receivables within one year (-€191,253)
- Receivables within one year +€191,253
up €191,253 (+560%), from €34,135 to €225,388
of which Trade receivables: +€215,630
- Deferred charges and accrued income +€4,499
new in 2025: €4,499
- Other debts -€105,126
down €105,126 (-30.9%), from €340,000 to €234,874
- Trade debts +€34,098
up €34,098 (+482%), from €7,073 to €41,172
- Tax, wage and social debts +€24,241
up €24,241 (+205%), from €11,798 to €36,039
- Accrued charges and deferred income +€15,530
up €15,530 (+23,638%), from €66 to €15,596
- Reserves +€9,896
up €9,896 (+177%), from €5,601 to €15,497
- Gross operating margin -€111,252
down €111,252 (-31.0%), from €358,338 to €247,086
- Taxes -€6,073
down €6,073 (-51.5%), from €11,793 to €5,720
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 | €384,538 | €363,178 | -€21,361 | -5.6% |
| Fixed assets | 21/28 | €3,330 | €2,448 | -€882 | -26.5% |
| Tangible fixed assets | 22/27 | €2,939 | €2,057 | -€882 | -30.0% |
| Plant, machinery and equipment | 23 | €2,939 | €2,057 | -€882 | -30.0% |
| Financial fixed assets | 28 | €391 | €391 | = | 0.0% |
| Current assets | 29/58 | €381,208 | €360,729 | -€20,479 | -5.4% |
| Amounts receivable within one year | 40/41 | €34,135 | €225,388 | +€191,253 | +560% |
| Trade receivables | 40 | €9,758 | €225,388 | +€215,630 | +2,210% |
| Other amounts receivable | 41 | €24,378 | - | -€24,378 | |
| Cash at bank and in hand | 54/58 | €347,073 | €130,843 | -€216,230 | -62.3% |
| Deferred charges and accrued income | 490/1 | - | €4,499 | +€4,499 | |
| Total equity and liabilities | 10/49 | €384,538 | €363,178 | -€21,361 | -5.6% |
| Equity | 10/15 | €25,601 | €35,497 | +€9,896 | +38.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,601 | €15,497 | +€9,896 | +177% |
| Distributable reserves | 133 | €5,601 | €15,497 | +€9,896 | +177% |
| Amounts payable | 17/49 | €358,937 | €327,680 | -€31,257 | -8.7% |
| Amounts payable within one year | 42/48 | €358,872 | €312,084 | -€46,787 | -13.0% |
| Trade debts | 44 | €7,073 | €41,172 | +€34,098 | +482% |
| Suppliers | 440/4 | €7,073 | €41,172 | +€34,098 | +482% |
| Taxes, remuneration and social security | 45 | €11,798 | €36,039 | +€24,241 | +205% |
| Taxes | 450/3 | €11,798 | €36,039 | +€24,241 | +205% |
| Other amounts payable | 47/48 | €340,000 | €234,874 | -€105,126 | -30.9% |
| Accrued charges and deferred income | 492/3 | €66 | €15,596 | +€15,530 | +23,638% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €882 | +€135 | +18.1% |
| Other operating charges | 640/8 | €387 | €462 | +€74 | +19.2% |
| Gross operating margin | 9900 | €358,338 | €247,086 | -€111,252 | -31.0% |
| Operating profit (loss) | 9901 | €357,204 | €245,742 | -€111,462 | -31.2% |
| Financial income | 75/76B | €209 | €233 | +€25 | +11.8% |
| Recurring financial income | 75 | €209 | €233 | +€25 | +11.8% |
| Financial charges | 65/66B | €19 | €359 | +€340 | +1,827% |
| Recurring financial charges | 65 | €19 | €359 | +€340 | +1,827% |
| Profit (loss) for the period before taxes | 9903 | €357,394 | €245,616 | -€111,778 | -31.3% |
| Income taxes | 67/77 | €11,793 | €5,720 | -€6,073 | -51.5% |
| Profit (loss) for the period | 9904 | €345,601 | €239,896 | -€105,705 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €345,601 | €239,896 | -€105,705 | -30.6% |
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 17 October 2026 via checked.be.