BAS-TELECOM: 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-TELECOM
Largest movements
- Receivables within one year +€14,946
up €14,946 (+22.0%), from €67,948 to €82,893
of which Trade receivables: +€8,663
- Tangible fixed assets -€6,738
down €6,738 (-39.4%), from €17,122 to €10,384
- Cash +€2,566
up €2,566 (+39.9%), from €6,436 to €9,002
mainly Net result for the year (+€12,921) and Depreciation (+€6,738)
- Profit (loss) carried forward +€12,921
up €12,921 (+16.9%), from €76,462 to €89,382
- Trade debts -€2,147
down €2,147 (-35.0%), from €6,134 to €3,988
- Taxes -€8,138
down €8,138 (-64.2%), from €12,675 to €4,537
- Gross operating margin -€3,103
down €3,103 (-10.8%), from €28,667 to €25,563
- Depreciation +€1,807
up €1,807 (+36.6%), from €4,931 to €6,738
- Other operating charges -€729
down €729 (-42.8%), from €1,706 to €976
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.
Cash bridge derived
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 | €91,656 | €102,430 | +€10,774 | +11.8% |
| Fixed assets | 21/28 | €17,272 | €10,534 | -€6,738 | -39.0% |
| Tangible fixed assets | 22/27 | €17,122 | €10,384 | -€6,738 | -39.4% |
| Furniture and vehicles | 24 | €17,122 | €10,384 | -€6,738 | -39.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €74,384 | €91,896 | +€17,512 | +23.5% |
| Amounts receivable within one year | 40/41 | €67,948 | €82,893 | +€14,946 | +22.0% |
| Trade receivables | 40 | €40,326 | €48,989 | +€8,663 | +21.5% |
| Other amounts receivable | 41 | €27,622 | €33,905 | +€6,283 | +22.7% |
| Cash at bank and in hand | 54/58 | €6,436 | €9,002 | +€2,566 | +39.9% |
| Total equity and liabilities | 10/49 | €91,656 | €102,430 | +€10,774 | +11.8% |
| Equity | 10/15 | €85,522 | €98,442 | +€12,921 | +15.1% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Capital | 10 | €7,200 | €7,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,462 | €89,382 | +€12,921 | +16.9% |
| Amounts payable | 17/49 | €6,134 | €3,988 | -€2,147 | -35.0% |
| Amounts payable within one year | 42/48 | €6,134 | €3,988 | -€2,147 | -35.0% |
| Trade debts | 44 | €6,134 | €3,988 | -€2,147 | -35.0% |
| Suppliers | 440/4 | €6,134 | €3,988 | -€2,147 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,931 | €6,738 | +€1,807 | +36.6% |
| Other operating charges | 640/8 | €1,706 | €976 | -€729 | -42.8% |
| Gross operating margin | 9900 | €28,667 | €25,563 | -€3,103 | -10.8% |
| Operating profit (loss) | 9901 | €22,030 | €17,849 | -€4,181 | -19.0% |
| Financial charges | 65/66B | €221 | €391 | +€170 | +76.8% |
| Recurring financial charges | 65 | €221 | €391 | +€170 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €21,809 | €17,458 | -€4,351 | -20.0% |
| Income taxes | 67/77 | €12,675 | €4,537 | -€8,138 | -64.2% |
| Profit (loss) for the period | 9904 | €9,134 | €12,921 | +€3,787 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,134 | €12,921 | +€3,787 | +41.5% |
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 10 October 2026 via checked.be.