BASHA AND CO: 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.
BASHA AND CO
Largest movements
- Cash -€20,406
down €20,406 (-96.2%), from €21,202 to €795
mainly Other debts (-€65,646) and Advances received (-€8,012)
- Receivables within one year -€12,093
down €12,093 (-50.1%), from €24,145 to €12,052
of which Other amounts receivable: -€9,468
- Stocks and contracts -€2,000
no longer reported in 2024 (was €2,000)
- Tangible fixed assets -€1,520
down €1,520 (-90.9%), from €1,673 to €153
of which Furniture and vehicles: -€1,062
- Other debts -€65,646
down €65,646 (-100.0%), from €65,647 to €1
- Profit (loss) carried forward +€20,733
up €20,733 (+39.4%), from -€52,663 to -€31,930
- Trade debts +€20,178
up €20,178 (+1,061%), from €1,903 to €22,080
- Advances received -€8,012
no longer reported in 2024 (was €8,012)
- Tax, wage and social debts -€3,272
down €3,272 (-87.9%), from €3,724 to €452
of which Taxes: -€1,772
- Gross operating margin +€29,020
up €29,020, from -€2,168 to €26,853
- Other operating charges +€3,167
up €3,167 (+15,388%), from €21 to €3,187
- Financial charges +€1,308
up €1,308 (+1,252%), from €104 to €1,412
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.
Derived cash bridge
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 | €49,020 | €13,000 | -€36,020 | -73.5% |
| Fixed assets | 21/28 | €1,673 | €153 | -€1,520 | -90.9% |
| Tangible fixed assets | 22/27 | €1,673 | €153 | -€1,520 | -90.9% |
| Plant, machinery and equipment | 23 | €611 | €153 | -€458 | -74.9% |
| Furniture and vehicles | 24 | €1,062 | - | -€1,062 | |
| Current assets | 29/58 | €47,347 | €12,847 | -€34,500 | -72.9% |
| Stocks and contracts in progress | 3 | €2,000 | - | -€2,000 | |
| Stocks | 30/36 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €24,145 | €12,052 | -€12,093 | -50.1% |
| Trade receivables | 40 | €14,598 | €11,972 | -€2,626 | -18.0% |
| Other amounts receivable | 41 | €9,547 | €80 | -€9,468 | -99.2% |
| Cash at bank and in hand | 54/58 | €21,202 | €795 | -€20,406 | -96.2% |
| Total equity and liabilities | 10/49 | €49,020 | €13,000 | -€36,020 | -73.5% |
| Equity | 10/15 | -€30,265 | -€9,532 | +€20,733 | +68.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,798 | €3,798 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,559 | €1,559 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,559 | €1,559 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,238 | €2,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,663 | -€31,930 | +€20,733 | +39.4% |
| Amounts payable | 17/49 | €79,285 | €22,533 | -€56,753 | -71.6% |
| Amounts payable within one year | 42/48 | €79,285 | €22,533 | -€56,753 | -71.6% |
| Trade debts | 44 | €1,903 | €22,080 | +€20,178 | +1,061% |
| Suppliers | 440/4 | €1,903 | €22,080 | +€20,178 | +1,061% |
| Advances received on contracts in progress | 46 | €8,012 | - | -€8,012 | |
| Taxes, remuneration and social security | 45 | €3,724 | €452 | -€3,272 | -87.9% |
| Taxes | 450/3 | €2,224 | €452 | -€1,772 | -79.7% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €65,647 | €1 | -€65,646 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,578 | €1,520 | -€58 | -3.7% |
| Other operating charges | 640/8 | €21 | €3,187 | +€3,167 | +15,388% |
| Gross operating margin | 9900 | -€2,168 | €26,853 | +€29,020 | |
| Operating profit (loss) | 9901 | -€3,766 | €22,145 | +€25,911 | |
| Financial charges | 65/66B | €104 | €1,412 | +€1,308 | +1,252% |
| Recurring financial charges | 65 | €104 | €1,412 | +€1,308 | +1,252% |
| Profit (loss) for the period before taxes | 9903 | -€3,870 | €20,733 | +€24,603 | |
| Profit (loss) for the period | 9904 | -€3,870 | €20,733 | +€24,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,870 | €20,733 | +€24,603 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.