BASS BEHEER: 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 BEHEER
Largest movements
- Cash +€17,049
up €17,049 (+38.6%), from €44,160 to €61,209
mainly Net result for the year (+€12,724) and Depreciation (+€5,151)
- Tangible fixed assets -€4,326
down €4,326 (-53.7%), from €8,050 to €3,725
- Reserves +€11,891
up €11,891 (+25.6%), from €46,483 to €58,374
of which Distributable reserves: +€11,891
- Tax, wage and social debts +€789
up €789 (+33.2%), from €2,379 to €3,168
- Gross operating margin +€6,116
up €6,116 (+35.3%), from €17,316 to €23,432
- Taxes +€1,787
up €1,787 (+59.8%), from €2,989 to €4,777
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 | €64,283 | €76,573 | +€12,290 | +19.1% |
| Fixed assets | 21/28 | €8,050 | €3,725 | -€4,326 | -53.7% |
| Tangible fixed assets | 22/27 | €8,050 | €3,725 | -€4,326 | -53.7% |
| Furniture and vehicles | 24 | €8,050 | €3,725 | -€4,326 | -53.7% |
| Current assets | 29/58 | €56,233 | €72,848 | +€16,616 | +29.5% |
| Stocks and contracts in progress | 3 | €2,142 | €2,026 | -€116 | -5.4% |
| Stocks | 30/36 | €2,142 | €2,026 | -€116 | -5.4% |
| Amounts receivable within one year | 40/41 | €9,237 | €8,883 | -€354 | -3.8% |
| Trade receivables | 40 | €8,716 | €8,362 | -€354 | -4.1% |
| Other amounts receivable | 41 | €521 | €521 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,160 | €61,209 | +€17,049 | +38.6% |
| Deferred charges and accrued income | 490/1 | €694 | €731 | +€37 | +5.4% |
| Total equity and liabilities | 10/49 | €64,283 | €76,573 | +€12,290 | +19.1% |
| Equity | 10/15 | €58,883 | €70,774 | +€11,891 | +20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,483 | €58,374 | +€11,891 | +25.6% |
| 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 | €44,623 | €56,514 | +€11,891 | +26.6% |
| Amounts payable | 17/49 | €5,400 | €5,799 | +€399 | +7.4% |
| Amounts payable within one year | 42/48 | €5,400 | €5,799 | +€399 | +7.4% |
| Trade debts | 44 | €1,125 | €869 | -€255 | -22.7% |
| Suppliers | 440/4 | €1,125 | €869 | -€255 | -22.7% |
| Taxes, remuneration and social security | 45 | €2,379 | €3,168 | +€789 | +33.2% |
| Taxes | 450/3 | €2,379 | €3,168 | +€789 | +33.2% |
| Other amounts payable | 47/48 | €1,896 | €1,761 | -€135 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,147 | €5,151 | +€5 | +0.1% |
| Other operating charges | 640/8 | €723 | €741 | +€18 | +2.5% |
| Non-recurring operating charges | 66A | €376 | - | -€376 | |
| Gross operating margin | 9900 | €17,316 | €23,432 | +€6,116 | +35.3% |
| Operating profit (loss) | 9901 | €11,071 | €17,540 | +€6,469 | +58.4% |
| Financial income | 75/76B | €35 | €92 | +€57 | +162% |
| Recurring financial income | 75 | €35 | €92 | +€57 | +162% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €10,989 | €17,500 | +€6,512 | +59.3% |
| Income taxes | 67/77 | €2,989 | €4,777 | +€1,787 | +59.8% |
| Profit (loss) for the period | 9904 | €8,000 | €12,724 | +€4,724 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,000 | €12,724 | +€4,724 | +59.1% |
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 1 November 2026 via checked.be.