BASTA COSI: 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.
BASTA COSI
Largest movements
- Cash +€175,807
up €175,807 (+146%), from €120,068 to €295,876
mainly Net result for the year (+€115,294) and Trade debts (+€39,415)
- Tangible fixed assets -€21,207
down €21,207 (-8.8%), from €239,968 to €218,761
of which Other tangible fixed assets: -€22,993
- Profit (loss) carried forward +€115,294
up €115,294 (+178%), from €64,607 to €179,901
- Trade debts +€39,415
up €39,415 (+21.9%), from €179,592 to €219,006
- Debts after one year -€13,477
down €13,477 (-16.7%), from €80,698 to €67,222
- Tax, wage and social debts +€12,118
up €12,118 (+47.5%), from €25,519 to €37,637
of which Taxes: +€11,700
- Gross operating margin +€120,095
up €120,095 (+64.4%), from €186,497 to €306,592
- Staff costs +€31,620
up €31,620 (+41.2%), from €76,746 to €108,365
- Depreciation +€20,204
up €20,204 (+269%), from €7,505 to €27,710
- Taxes +€17,471
up €17,471 (+155%), from €11,276 to €28,747
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 | €377,327 | €530,831 | +€153,504 | +40.7% |
| Fixed assets | 21/28 | €239,968 | €218,761 | -€21,207 | -8.8% |
| Tangible fixed assets | 22/27 | €239,968 | €218,761 | -€21,207 | -8.8% |
| Plant, machinery and equipment | 23 | €6,751 | €5,392 | -€1,359 | -20.1% |
| Furniture and vehicles | 24 | €4,097 | €7,242 | +€3,145 | +76.8% |
| Other tangible fixed assets | 26 | €229,120 | €206,127 | -€22,993 | -10.0% |
| Current assets | 29/58 | €137,359 | €312,070 | +€174,710 | +127% |
| Stocks and contracts in progress | 3 | €9,192 | €5,762 | -€3,430 | -37.3% |
| Stocks | 30/36 | €9,192 | €5,762 | -€3,430 | -37.3% |
| Amounts receivable within one year | 40/41 | €6,685 | €8,839 | +€2,155 | +32.2% |
| Trade receivables | 40 | €1,535 | €1,086 | -€449 | -29.3% |
| Other amounts receivable | 41 | €5,150 | €7,753 | +€2,604 | +50.6% |
| Cash at bank and in hand | 54/58 | €120,068 | €295,876 | +€175,807 | +146% |
| Deferred charges and accrued income | 490/1 | €1,414 | €1,593 | +€178 | +12.6% |
| Total equity and liabilities | 10/49 | €377,327 | €530,831 | +€153,504 | +40.7% |
| Equity | 10/15 | €74,607 | €189,901 | +€115,294 | +155% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,607 | €179,901 | +€115,294 | +178% |
| Amounts payable | 17/49 | €302,720 | €340,930 | +€38,210 | +12.6% |
| Amounts payable after more than one year | 17 | €80,698 | €67,222 | -€13,477 | -16.7% |
| Financial debts | 170/4 | €80,698 | €67,222 | -€13,477 | -16.7% |
| Amounts payable within one year | 42/48 | €222,021 | €273,708 | +€51,687 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €12,987 | €13,477 | +€490 | +3.8% |
| Trade debts | 44 | €179,592 | €219,006 | +€39,415 | +21.9% |
| Suppliers | 440/4 | €179,592 | €219,006 | +€39,415 | +21.9% |
| Taxes, remuneration and social security | 45 | €25,519 | €37,637 | +€12,118 | +47.5% |
| Taxes | 450/3 | €11,279 | €22,979 | +€11,700 | +104% |
| Remuneration and social security | 454/9 | €14,240 | €14,657 | +€417 | +2.9% |
| Other amounts payable | 47/48 | €3,924 | €3,589 | -€336 | -8.6% |
| Remuneration, social security and pensions | 62 | €76,746 | €108,365 | +€31,620 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,505 | €27,710 | +€20,204 | +269% |
| Other operating charges | 640/8 | €2,316 | €2,559 | +€243 | +10.5% |
| Gross operating margin | 9900 | €186,497 | €306,592 | +€120,095 | +64.4% |
| Operating profit (loss) | 9901 | €99,930 | €167,957 | +€68,028 | +68.1% |
| Financial income | 75/76B | €155 | €95 | -€60 | -38.7% |
| Recurring financial income | 75 | €155 | €95 | -€60 | -38.7% |
| Financial charges | 65/66B | €24,201 | €24,012 | -€189 | -0.8% |
| Recurring financial charges | 65 | €24,201 | €24,012 | -€189 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €75,884 | €144,041 | +€68,157 | +89.8% |
| Income taxes | 67/77 | €11,276 | €28,747 | +€17,471 | +155% |
| Profit (loss) for the period | 9904 | €64,607 | €115,294 | +€50,686 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,607 | €115,294 | +€50,686 | +78.5% |
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.