BAS Video Content Creation: 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 Video Content Creation
Largest movements
- Cash +€26,659
up €26,659 (+26,311%), from €101 to €26,760
mainly Net result for the year (+€30,443) and Depreciation (+€10,275)
- Receivables within one year -€9,356
down €9,356 (-27.0%), from €34,703 to €25,347
of which Trade receivables: -€9,938
- Tangible fixed assets -€4,958
down €4,958 (-4.3%), from €114,910 to €109,952
of which Land and buildings: -€3,786
- Reserves +€30,443
up €30,443 (+120%), from €25,417 to €55,860
of which Distributable reserves: +€30,443
- Debts after one year -€9,402
down €9,402 (-12.6%), from €74,714 to €65,311
- Other debts -€3,710
no longer reported in 2025 (was €3,710)
- Short-term financial debts -€3,539
no longer reported in 2025 (was €3,539)
- Current portion of long-term debt -€2,413
down €2,413 (-21.0%), from €11,515 to €9,102
- Gross operating margin +€28,314
up €28,314 (+120%), from €23,574 to €51,888
- Taxes +€6,130
up €6,130 (+210%), from €2,921 to €9,051
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 | €151,718 | €164,651 | +€12,933 | +8.5% |
| Fixed assets | 21/28 | €114,910 | €109,952 | -€4,958 | -4.3% |
| Tangible fixed assets | 22/27 | €114,910 | €109,952 | -€4,958 | -4.3% |
| Land and buildings | 22 | €95,052 | €91,266 | -€3,786 | -4.0% |
| Plant, machinery and equipment | 23 | €18,697 | €17,879 | -€819 | -4.4% |
| Furniture and vehicles | 24 | €1,160 | €807 | -€354 | -30.5% |
| Current assets | 29/58 | €36,808 | €54,700 | +€17,891 | +48.6% |
| Amounts receivable within one year | 40/41 | €34,703 | €25,347 | -€9,356 | -27.0% |
| Trade receivables | 40 | €34,703 | €24,765 | -€9,938 | -28.6% |
| Other amounts receivable | 41 | - | €581 | +€581 | |
| Cash at bank and in hand | 54/58 | €101 | €26,760 | +€26,659 | +26,311% |
| Deferred charges and accrued income | 490/1 | €2,004 | €2,593 | +€589 | +29.4% |
| Total equity and liabilities | 10/49 | €151,718 | €164,651 | +€12,933 | +8.5% |
| Equity | 10/15 | €44,017 | €74,460 | +€30,443 | +69.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,417 | €55,860 | +€30,443 | +120% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,557 | €54,000 | +€30,443 | +129% |
| Amounts payable | 17/49 | €107,701 | €90,191 | -€17,510 | -16.3% |
| Amounts payable after more than one year | 17 | €74,714 | €65,311 | -€9,402 | -12.6% |
| Financial debts | 170/4 | €74,714 | €65,311 | -€9,402 | -12.6% |
| Amounts payable within one year | 42/48 | €32,979 | €24,880 | -€8,099 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €11,515 | €9,102 | -€2,413 | -21.0% |
| Financial debts | 43 | €3,539 | - | -€3,539 | |
| Credit institutions | 430/8 | €3,539 | - | -€3,539 | |
| Trade debts | 44 | €2,037 | €1,675 | -€363 | -17.8% |
| Suppliers | 440/4 | €2,037 | €1,675 | -€363 | -17.8% |
| Taxes, remuneration and social security | 45 | €12,178 | €14,103 | +€1,925 | +15.8% |
| Taxes | 450/3 | €12,178 | €14,103 | +€1,925 | +15.8% |
| Other amounts payable | 47/48 | €3,710 | - | -€3,710 | |
| Accrued charges and deferred income | 492/3 | €9 | - | -€9 | |
| Non-recurring operating income | 76A | €1,140 | €3,952 | +€2,812 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,637 | €10,275 | -€361 | -3.4% |
| Other operating charges | 640/8 | €560 | €548 | -€12 | -2.1% |
| Gross operating margin | 9900 | €23,574 | €51,888 | +€28,314 | +120% |
| Operating profit (loss) | 9901 | €12,378 | €41,065 | +€28,687 | +232% |
| Financial income | 75/76B | €16 | €113 | +€97 | +600% |
| Recurring financial income | 75 | €16 | €113 | +€97 | +600% |
| Financial charges | 65/66B | €1,322 | €1,684 | +€361 | +27.3% |
| Recurring financial charges | 65 | €1,322 | €1,186 | -€136 | -10.3% |
| Non-recurring financial charges | 66B | - | €497 | +€497 | |
| Profit (loss) for the period before taxes | 9903 | €11,072 | €39,494 | +€28,422 | +257% |
| Income taxes | 67/77 | €2,921 | €9,051 | +€6,130 | +210% |
| Profit (loss) for the period | 9904 | €8,151 | €30,443 | +€22,292 | +273% |
| Profit (loss) for the period to be appropriated | 9905 | €8,151 | €30,443 | +€22,292 | +273% |
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 13 October 2026 via checked.be.