BASTA: 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.
BASTA
Largest movements
- Receivables within one year +€35,380
new in 2025: €35,380
of which Other amounts receivable: +€18,230
- Cash -€7,980
down €7,980 (-20.0%), from €39,957 to €31,977
mainly Receivables within one year (-€35,380) and Tax, wage and social debts (-€3,031)
- Trade debts +€22,444
up €22,444 (+231.9%), from €9,680 to €32,124
- Reserves +€8,241
up €8,241 (+39.6%), from €20,792 to €29,033
of which Distributable reserves: +€8,241
- Tax, wage and social debts -€3,031
no longer reported in 2025 (was €3,031)
- Gross operating margin +€4,913
up €4,913 (+26.5%), from €18,558 to €23,471
- Other operating charges -€261
down €261 (-1.8%), from €14,209 to €13,948
- Taxes -€243
down €243 (-18.5%), from €1,310 to €1,067
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 | €39,957 | €67,357 | +€27,400 | +68.6% |
| Current assets | 29/58 | €39,957 | €67,357 | +€27,400 | +68.6% |
| Amounts receivable within one year | 40/41 | - | €35,380 | +€35,380 | |
| Trade receivables | 40 | - | €17,150 | +€17,150 | |
| Other amounts receivable | 41 | - | €18,230 | +€18,230 | |
| Cash at bank and in hand | 54/58 | €39,957 | €31,977 | -€7,980 | -20.0% |
| Total equity and liabilities | 10/49 | €39,957 | €67,357 | +€27,400 | +68.6% |
| Equity | 10/15 | €26,992 | €35,233 | +€8,241 | +30.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,792 | €29,033 | +€8,241 | +39.6% |
| 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 | €18,932 | €27,173 | +€8,241 | +43.5% |
| Amounts payable | 17/49 | €12,965 | €32,124 | +€19,159 | +147.8% |
| Amounts payable within one year | 42/48 | €12,965 | €32,124 | +€19,159 | +147.8% |
| Trade debts | 44 | €9,680 | €32,124 | +€22,444 | +231.9% |
| Suppliers | 440/4 | €9,680 | €32,124 | +€22,444 | +231.9% |
| Taxes, remuneration and social security | 45 | €3,031 | - | -€3,031 | |
| Taxes | 450/3 | €3,031 | - | -€3,031 | |
| Other amounts payable | 47/48 | €254 | - | -€254 | |
| Other operating charges | 640/8 | €14,209 | €13,948 | -€261 | -1.8% |
| Gross operating margin | 9900 | €18,558 | €23,471 | +€4,913 | +26.5% |
| Operating profit (loss) | 9901 | €4,349 | €9,523 | +€5,174 | +119.0% |
| Financial charges | 65/66B | €186 | €215 | +€29 | +15.6% |
| Recurring financial charges | 65 | €186 | €215 | +€29 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €4,163 | €9,308 | +€5,145 | +123.6% |
| Income taxes | 67/77 | €1,310 | €1,067 | -€243 | -18.5% |
| Profit (loss) for the period | 9904 | €2,853 | €8,241 | +€5,388 | +188.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,853 | €8,241 | +€5,388 | +188.9% |
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 7 October 2026 via checked.be.