BASHIR: 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.
BASHIR
Largest movements
- Cash +€12,096
up €12,096 (+347.5%), from €3,481 to €15,577
mainly Net result for the year (+€38,553) and Depreciation (+€317)
- Receivables within one year +€1,227
up €1,227 (+117.9%), from €1,041 to €2,268
of which Trade receivables: +€1,960
- Tangible fixed assets +€952
up €952 (+20.7%), from €4,589 to €5,541
of which Furniture and vehicles: +€952
- Profit (loss) carried forward +€38,553
up €38,553 (+96.6%), from -€39,919 to -€1,366
- Other debts -€14,427
down €14,427 (-59.9%), from €24,074 to €9,647
- Trade debts -€6,017
down €6,017 (-73.8%), from €8,150 to €2,133
- Tax, wage and social debts -€3,835
down €3,835 (-79.0%), from €4,856 to €1,022
of which Remuneration and social security: -€2,480
- Staff costs -€19,781
down €19,781 (-76.9%), from €25,718 to €5,936
- Depreciation -€5,055
down €5,055 (-94.1%), from €5,372 to €317
- Other operating charges +€2,848
up €2,848 (+1201.9%), from €237 to €3,085
- Gross operating margin -€2,192
down €2,192 (-4.3%), from €50,553 to €48,361
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 | €9,561 | €23,836 | +€14,275 | +149.3% |
| Fixed assets | 21/28 | €5,039 | €5,991 | +€952 | +18.9% |
| Tangible fixed assets | 22/27 | €4,589 | €5,541 | +€952 | +20.7% |
| Furniture and vehicles | 24 | €2,689 | €3,641 | +€952 | +35.4% |
| Other tangible fixed assets | 26 | €1,900 | €1,900 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €4,522 | €17,845 | +€13,323 | +294.6% |
| Amounts receivable within one year | 40/41 | €1,041 | €2,268 | +€1,227 | +117.9% |
| Trade receivables | 40 | - | €1,960 | +€1,960 | |
| Other amounts receivable | 41 | €1,041 | €309 | -€733 | -70.4% |
| Cash at bank and in hand | 54/58 | €3,481 | €15,577 | +€12,096 | +347.5% |
| Total equity and liabilities | 10/49 | €9,561 | €23,836 | +€14,275 | +149.3% |
| Equity | 10/15 | -€27,519 | €11,034 | +€38,553 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,919 | -€1,366 | +€38,553 | +96.6% |
| Amounts payable | 17/49 | €37,080 | €12,802 | -€24,279 | -65.5% |
| Amounts payable within one year | 42/48 | €37,080 | €12,802 | -€24,279 | -65.5% |
| Trade debts | 44 | €8,150 | €2,133 | -€6,017 | -73.8% |
| Suppliers | 440/4 | €8,150 | €2,133 | -€6,017 | -73.8% |
| Taxes, remuneration and social security | 45 | €4,856 | €1,022 | -€3,835 | -79.0% |
| Taxes | 450/3 | €2,256 | €901 | -€1,354 | -60.0% |
| Remuneration and social security | 454/9 | €2,601 | €121 | -€2,480 | -95.4% |
| Other amounts payable | 47/48 | €24,074 | €9,647 | -€14,427 | -59.9% |
| Remuneration, social security and pensions | 62 | €25,718 | €5,936 | -€19,781 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,372 | €317 | -€5,055 | -94.1% |
| Other operating charges | 640/8 | €237 | €3,085 | +€2,848 | +1201.9% |
| Gross operating margin | 9900 | €50,553 | €48,361 | -€2,192 | -4.3% |
| Operating profit (loss) | 9901 | €19,227 | €39,022 | +€19,795 | +103.0% |
| Financial charges | 65/66B | €139 | €469 | +€330 | +238.0% |
| Recurring financial charges | 65 | €139 | €469 | +€330 | +238.0% |
| Profit (loss) for the period before taxes | 9903 | €19,088 | €38,553 | +€19,465 | +102.0% |
| Profit (loss) for the period | 9904 | €19,088 | €38,553 | +€19,465 | +102.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,088 | €38,553 | +€19,465 | +102.0% |
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 29 September 2026 via checked.be.