BAST CONSTRUCT: 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.
BAST CONSTRUCT
Largest movements
- Receivables within one year +€9,375
up €9,375 (+430.4%), from €2,178 to €11,553
of which Trade receivables: +€10,475
- Cash -€7,709
down €7,709 (-68.8%), from €11,210 to €3,502
mainly Receivables within one year (-€9,375) and Net result for the year (-€8,113)
- Tangible fixed assets -€5,445
down €5,445 (-39.7%), from €13,718 to €8,272
of which Furniture and vehicles: -€5,106
- Profit (loss) carried forward -€8,113
down €8,113 (-3003.3%), from -€270 to -€8,383
- Advances received +€3,670
new in 2025: €3,670
- Other debts +€993
up €993 (+12.4%), from €7,999 to €8,992
- Gross operating margin -€10,358
down €10,358, from €8,807 to -€1,552
- Depreciation +€1,019
up €1,019 (+23.0%), from €4,427 to €5,445
- Financial charges +€528
up €528 (+366.7%), from €144 to €672
- Other operating charges +€121
up €121 (+37.2%), from €324 to €445
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 | €30,527 | €26,980 | -€3,547 | -11.6% |
| Fixed assets | 21/28 | €15,304 | €9,859 | -€5,445 | -35.6% |
| Tangible fixed assets | 22/27 | €13,718 | €8,272 | -€5,445 | -39.7% |
| Plant, machinery and equipment | 23 | €647 | €308 | -€339 | -52.4% |
| Furniture and vehicles | 24 | €13,070 | €7,964 | -€5,106 | -39.1% |
| Financial fixed assets | 28 | €1,587 | €1,587 | = | 0.0% |
| Current assets | 29/58 | €15,223 | €17,121 | +€1,898 | +12.5% |
| Amounts receivable within one year | 40/41 | €2,178 | €11,553 | +€9,375 | +430.4% |
| Trade receivables | 40 | €69 | €10,545 | +€10,475 | +15102.9% |
| Other amounts receivable | 41 | €2,109 | €1,008 | -€1,101 | -52.2% |
| Cash at bank and in hand | 54/58 | €11,210 | €3,502 | -€7,709 | -68.8% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,067 | +€232 | +12.7% |
| Total equity and liabilities | 10/49 | €30,527 | €26,980 | -€3,547 | -11.6% |
| Equity | 10/15 | €20,190 | €12,077 | -€8,113 | -40.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€270 | -€8,383 | -€8,113 | -3003.3% |
| Amounts payable | 17/49 | €10,337 | €14,904 | +€4,566 | +44.2% |
| Amounts payable within one year | 42/48 | €10,337 | €14,904 | +€4,566 | +44.2% |
| Trade debts | 44 | €839 | €742 | -€97 | -11.6% |
| Suppliers | 440/4 | €839 | €742 | -€97 | -11.6% |
| Advances received on contracts in progress | 46 | - | €3,670 | +€3,670 | |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €7,999 | €8,992 | +€993 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,427 | €5,445 | +€1,019 | +23.0% |
| Other operating charges | 640/8 | €324 | €445 | +€121 | +37.2% |
| Gross operating margin | 9900 | €8,807 | -€1,552 | -€10,358 | |
| Operating profit (loss) | 9901 | €4,056 | -€7,442 | -€11,498 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €144 | €672 | +€528 | +366.7% |
| Recurring financial charges | 65 | €144 | €672 | +€528 | +366.7% |
| Profit (loss) for the period before taxes | 9903 | €3,912 | -€8,113 | -€12,025 | |
| Profit (loss) for the period | 9904 | €3,912 | -€8,113 | -€12,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,912 | -€8,113 | -€12,025 |
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 5 October 2026 via checked.be.