BASSTAN: 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.
BASSTAN
Largest movements
- Cash -€10,255
down €10,255 (-28.7%), from €35,704 to €25,449
mainly Contributions, distributions and other (-€60,000) and Other debts (-€11,859)
- Receivables within one year +€5,302
up €5,302 (+29.2%), from €18,150 to €23,452
of which Other amounts receivable: +€5,302
- Other debts -€11,859
down €11,859 (-100.0%), from €11,859 to €0
- Tax, wage and social debts +€2,389
up €2,389 (+25.9%), from €9,241 to €11,631
- Reserves +€2,191
up €2,191 (+6.3%), from €35,047 to €37,237
- Trade debts +€1,814
up €1,814 (+443.7%), from €409 to €2,223
- Gross operating margin +€12,986
up €12,986 (+19.1%), from €68,041 to €81,027
- Financial income -€9,276
down €9,276 (-99.6%), from €9,315 to €39
- Financial charges -€2,424
down €2,424 (-93.1%), from €2,603 to €179
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.
Cash bridge derived
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 | €59,056 | €53,591 | -€5,465 | -9.3% |
| Fixed assets | 21/28 | €3,240 | €3,214 | -€25 | -0.8% |
| Tangible fixed assets | 22/27 | €3,240 | €3,214 | -€25 | -0.8% |
| Furniture and vehicles | 24 | €3,240 | €3,214 | -€25 | -0.8% |
| Current assets | 29/58 | €55,817 | €50,377 | -€5,440 | -9.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,150 | €23,452 | +€5,302 | +29.2% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | - | €5,302 | +€5,302 | |
| Cash at bank and in hand | 54/58 | €35,704 | €25,449 | -€10,255 | -28.7% |
| Deferred charges and accrued income | 490/1 | €1,962 | €1,476 | -€486 | -24.8% |
| Total equity and liabilities | 10/49 | €59,056 | €53,591 | -€5,465 | -9.3% |
| Equity | 10/15 | €37,547 | €39,737 | +€2,191 | +5.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,047 | €37,237 | +€2,191 | +6.3% |
| Distributable reserves | 133 | €35,047 | €37,237 | +€2,191 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,509 | €13,854 | -€7,656 | -35.6% |
| Amounts payable within one year | 42/48 | €21,509 | €13,854 | -€7,656 | -35.6% |
| Trade debts | 44 | €409 | €2,223 | +€1,814 | +443.7% |
| Suppliers | 440/4 | €409 | €2,223 | +€1,814 | +443.7% |
| Taxes, remuneration and social security | 45 | €9,241 | €11,631 | +€2,389 | +25.9% |
| Taxes | 450/3 | €9,241 | €11,631 | +€2,389 | +25.9% |
| Other amounts payable | 47/48 | €11,859 | €0 | -€11,859 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,130 | +€202 | +21.8% |
| Other operating charges | 640/8 | €568 | €1,368 | +€800 | +141.0% |
| Gross operating margin | 9900 | €68,041 | €81,027 | +€12,986 | +19.1% |
| Operating profit (loss) | 9901 | €66,545 | €78,529 | +€11,984 | +18.0% |
| Financial income | 75/76B | €9,315 | €39 | -€9,276 | -99.6% |
| Recurring financial income | 75 | €9,315 | €39 | -€9,276 | -99.6% |
| Financial charges | 65/66B | €2,603 | €179 | -€2,424 | -93.1% |
| Recurring financial charges | 65 | €2,603 | €179 | -€2,424 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €73,257 | €78,389 | +€5,132 | +7.0% |
| Income taxes | 67/77 | €15,585 | €16,198 | +€613 | +3.9% |
| Profit (loss) for the period | 9904 | €57,672 | €62,191 | +€4,518 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,672 | €62,191 | +€4,518 | +7.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.