BASS: 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.
BASS
Largest movements
- Tangible fixed assets +€66,688
up €66,688 (+41.8%), from €159,568 to €226,256
- Cash +€50,596
up €50,596 (+31.2%), from €162,028 to €212,624
mainly Net result for the year (+€66,284) and Receivables within one year (+€40,476)
- Receivables within one year -€40,476
down €40,476 (-13.6%), from €296,559 to €256,083
of which Trade receivables: -€34,387
- Reserves +€66,283
up €66,283 (+11.9%), from €555,344 to €621,627
of which Distributable reserves: +€66,283
- Trade debts +€9,216
up €9,216 (+503%), from €1,834 to €11,050
- Gross operating margin +€16,008
up €16,008 (+16.4%), from €97,434 to €113,442
- Taxes +€2,591
up €2,591 (+19.3%), from €13,418 to €16,009
- Depreciation +€1,621
up €1,621 (+5.5%), from €29,495 to €31,116
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 | €621,141 | €702,163 | +€81,022 | +13.0% |
| Fixed assets | 21/28 | €159,568 | €226,256 | +€66,688 | +41.8% |
| Tangible fixed assets | 22/27 | €159,568 | €226,256 | +€66,688 | +41.8% |
| Plant, machinery and equipment | 23 | €159,568 | €226,256 | +€66,688 | +41.8% |
| Current assets | 29/58 | €461,573 | €475,907 | +€14,334 | +3.1% |
| Amounts receivable within one year | 40/41 | €296,559 | €256,083 | -€40,476 | -13.6% |
| Trade receivables | 40 | €290,470 | €256,083 | -€34,387 | -11.8% |
| Other amounts receivable | 41 | €6,089 | - | -€6,089 | |
| Cash at bank and in hand | 54/58 | €162,028 | €212,624 | +€50,596 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,986 | €7,200 | +€4,214 | +141% |
| Total equity and liabilities | 10/49 | €621,141 | €702,163 | +€81,022 | +13.0% |
| Equity | 10/15 | €591,544 | €657,827 | +€66,283 | +11.2% |
| Contributions | 10/11 | €36,200 | €36,200 | = | 0.0% |
| Reserves | 13 | €555,344 | €621,627 | +€66,283 | +11.9% |
| Non-distributable reserves | 130/1 | €4,860 | €4,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,860 | €4,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,625 | €37,625 | = | 0.0% |
| Distributable reserves | 133 | €512,859 | €579,142 | +€66,283 | +12.9% |
| Amounts payable | 17/49 | €29,597 | €44,336 | +€14,739 | +49.8% |
| Amounts payable within one year | 42/48 | €25,997 | €40,136 | +€14,139 | +54.4% |
| Trade debts | 44 | €1,834 | €11,050 | +€9,216 | +503% |
| Suppliers | 440/4 | €1,834 | €11,050 | +€9,216 | +503% |
| Taxes, remuneration and social security | 45 | €24,163 | €26,958 | +€2,795 | +11.6% |
| Taxes | 450/3 | €18,163 | €24,758 | +€6,595 | +36.3% |
| Remuneration and social security | 454/9 | €6,000 | €2,200 | -€3,800 | -63.3% |
| Other amounts payable | 47/48 | - | €2,128 | +€2,128 | |
| Accrued charges and deferred income | 492/3 | €3,600 | €4,200 | +€600 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,495 | €31,116 | +€1,621 | +5.5% |
| Other operating charges | 640/8 | - | €225 | +€225 | |
| Gross operating margin | 9900 | €97,434 | €113,442 | +€16,008 | +16.4% |
| Operating profit (loss) | 9901 | €67,939 | €82,101 | +€14,162 | +20.8% |
| Financial income | 75/76B | €811 | €651 | -€160 | -19.7% |
| Recurring financial income | 75 | €811 | €651 | -€160 | -19.7% |
| Financial charges | 65/66B | €403 | €459 | +€56 | +13.9% |
| Recurring financial charges | 65 | €403 | €459 | +€56 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €68,347 | €82,293 | +€13,946 | +20.4% |
| Income taxes | 67/77 | €13,418 | €16,009 | +€2,591 | +19.3% |
| Profit (loss) for the period | 9904 | €54,929 | €66,284 | +€11,355 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,929 | €66,284 | +€11,355 | +20.7% |
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 24 October 2026 via checked.be.