Bass Hold: 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 Hold
Largest movements
- Receivables within one year +€45,211
up €45,211 (+474%), from €9,538 to €54,749
of which Trade receivables: +€45,000
- Cash -€18,427
down €18,427 (-56.9%), from €32,383 to €13,956
mainly Current portion of long-term debt (-€90,000) and Receivables within one year (-€45,211)
- Deferred charges and accrued income +€13,000
new in 2025: €13,000
- Current portion of long-term debt -€90,000
no longer reported in 2025 (was €90,000)
- Reserves +€89,215
up €89,215 (+14.7%), from €607,681 to €696,896
of which Distributable reserves: +€89,215
- Trade debts +€49,588
up €49,588 (+1,821%), from €2,723 to €52,310
- Debts after one year -€22,500
no longer reported in 2025 (was €22,500)
- Accrued charges and deferred income +€15,012
up €15,012 (+3,876%), from €387 to €15,400
- Gross operating margin -€39,483
down €39,483 (-24.8%), from €159,322 to €119,839
- Purchases and services +€39,483
up €39,483 (+191%), from €20,678 to €60,161
- Taxes -€9,886
down €9,886 (-24.9%), from €39,625 to €29,738
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 | €741,921 | €783,206 | +€41,284 | +5.6% |
| Fixed assets | 21/28 | €700,000 | €701,500 | +€1,500 | +0.2% |
| Financial fixed assets | 28 | €700,000 | €701,500 | +€1,500 | +0.2% |
| Current assets | 29/58 | €41,921 | €81,706 | +€39,784 | +94.9% |
| Amounts receivable within one year | 40/41 | €9,538 | €54,749 | +€45,211 | +474% |
| Trade receivables | 40 | - | €45,000 | +€45,000 | |
| Other amounts receivable | 41 | €9,538 | €9,749 | +€211 | +2.2% |
| Cash at bank and in hand | 54/58 | €32,383 | €13,956 | -€18,427 | -56.9% |
| Deferred charges and accrued income | 490/1 | - | €13,000 | +€13,000 | |
| Total equity and liabilities | 10/49 | €741,921 | €783,206 | +€41,284 | +5.6% |
| Equity | 10/15 | €626,281 | €715,496 | +€89,215 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €607,681 | €696,896 | +€89,215 | +14.7% |
| 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 | €605,821 | €695,036 | +€89,215 | +14.7% |
| Amounts payable | 17/49 | €115,640 | €67,710 | -€47,931 | -41.4% |
| Amounts payable after more than one year | 17 | €22,500 | - | -€22,500 | |
| Financial debts | 170/4 | €22,500 | - | -€22,500 | |
| Amounts payable within one year | 42/48 | €92,753 | €52,310 | -€40,443 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €90,000 | - | -€90,000 | |
| Trade debts | 44 | €2,723 | €52,310 | +€49,588 | +1,821% |
| Suppliers | 440/4 | €2,723 | €52,310 | +€49,588 | +1,821% |
| Taxes, remuneration and social security | 45 | €30 | - | -€30 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Accrued charges and deferred income | 492/3 | €387 | €15,400 | +€15,012 | +3,876% |
| Turnover | 70 | €180,000 | €180,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,678 | €60,161 | +€39,483 | +191% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €159,322 | €119,839 | -€39,483 | -24.8% |
| Operating profit (loss) | 9901 | €158,817 | €119,319 | -€39,498 | -24.9% |
| Financial charges | 65/66B | €1,757 | €366 | -€1,391 | -79.2% |
| Recurring financial charges | 65 | €1,757 | €366 | -€1,391 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €157,060 | €118,953 | -€38,107 | -24.3% |
| Income taxes | 67/77 | €39,625 | €29,738 | -€9,886 | -24.9% |
| Profit (loss) for the period | 9904 | €117,436 | €89,215 | -€28,221 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,436 | €89,215 | -€28,221 | -24.0% |
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 30 October 2026 via checked.be.