BASTA POCO: 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 POCO
Largest movements
- Tangible fixed assets +€180,444
up €180,444 (+226.1%), from €79,806 to €260,250
of which Land and buildings: +€124,574
- Receivables within one year -€113,234
down €113,234 (-27.3%), from €414,281 to €301,047
of which Other amounts receivable: -€106,290
- Current investments -€21,709
down €21,709 (-60.5%), from €35,913 to €14,203
- Other debts +€120,774
up €120,774, from €0 to €120,774
- Trade debts -€43,106
down €43,106 (-48.8%), from €88,260 to €45,154
- Debts after one year -€20,405
down €20,405 (-38.3%), from €53,345 to €32,940
- Gross operating margin +€12,563
up €12,563 (+131.0%), from €9,590 to €22,152
- Depreciation +€11,589
up €11,589 (+64.4%), from €17,991 to €29,580
- Financial income +€7,859
up €7,859 (+102.2%), from €7,687 to €15,545
- Financial charges -€661
down €661 (-11.8%), from €5,607 to €4,946
- Other operating charges +€270
up €270 (+25.5%), from €1,059 to €1,330
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 | €765,184 | €814,777 | +€49,594 | +6.5% |
| Fixed assets | 21/28 | €80,743 | €260,250 | +€179,507 | +222.3% |
| Intangible fixed assets | 21 | €937 | €0 | -€937 | -100.0% |
| Tangible fixed assets | 22/27 | €79,806 | €260,250 | +€180,444 | +226.1% |
| Land and buildings | 22 | €77,022 | €201,597 | +€124,574 | +161.7% |
| Plant, machinery and equipment | 23 | €2,353 | €2,058 | -€295 | -12.5% |
| Other tangible fixed assets | 26 | €430 | €56,595 | +€56,165 | +13057.9% |
| Current assets | 29/58 | €684,441 | €554,528 | -€129,913 | -19.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €18,824 | €26,617 | +€7,793 | +41.4% |
| Stocks | 30/36 | €18,824 | €26,617 | +€7,793 | +41.4% |
| Amounts receivable within one year | 40/41 | €414,281 | €301,047 | -€113,234 | -27.3% |
| Trade receivables | 40 | €25,931 | €18,987 | -€6,944 | -26.8% |
| Other amounts receivable | 41 | €388,350 | €282,060 | -€106,290 | -27.4% |
| Current investments | 50/53 | €35,913 | €14,203 | -€21,709 | -60.5% |
| Cash at bank and in hand | 54/58 | €14,085 | €11,791 | -€2,293 | -16.3% |
| Deferred charges and accrued income | 490/1 | €1,338 | €868 | -€470 | -35.1% |
| Total equity and liabilities | 10/49 | €765,184 | €814,777 | +€49,594 | +6.5% |
| Equity | 10/15 | €597,609 | €594,451 | -€3,158 | -0.5% |
| Contributions | 10/11 | €580,000 | €580,000 | = | 0.0% |
| Reserves | 13 | €53,237 | €53,237 | = | 0.0% |
| Distributable reserves | 133 | €53,237 | €53,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,629 | -€38,786 | -€3,158 | -8.9% |
| Amounts payable | 17/49 | €167,575 | €220,326 | +€52,751 | +31.5% |
| Amounts payable after more than one year | 17 | €53,345 | €32,940 | -€20,405 | -38.3% |
| Financial debts | 170/4 | €53,345 | €32,940 | -€20,405 | -38.3% |
| Amounts payable within one year | 42/48 | €114,230 | €187,386 | +€73,156 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €19,242 | €20,405 | +€1,163 | +6.0% |
| Trade debts | 44 | €88,260 | €45,154 | -€43,106 | -48.8% |
| Suppliers | 440/4 | €88,260 | €45,154 | -€43,106 | -48.8% |
| Taxes, remuneration and social security | 45 | €6,728 | €1,053 | -€5,675 | -84.3% |
| Taxes | 450/3 | €6,728 | €1,053 | -€5,675 | -84.3% |
| Other amounts payable | 47/48 | €0 | €120,774 | +€120,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,991 | €29,580 | +€11,589 | +64.4% |
| Other operating charges | 640/8 | €1,059 | €1,330 | +€270 | +25.5% |
| Non-recurring operating charges | 66A | - | €5,000 | +€5,000 | |
| Gross operating margin | 9900 | €9,590 | €22,152 | +€12,563 | +131.0% |
| Operating profit (loss) | 9901 | -€9,461 | -€13,757 | -€4,296 | -45.4% |
| Financial income | 75/76B | €7,687 | €15,545 | +€7,859 | +102.2% |
| Recurring financial income | 75 | €7,687 | €15,545 | +€7,859 | +102.2% |
| Financial charges | 65/66B | €5,607 | €4,946 | -€661 | -11.8% |
| Recurring financial charges | 65 | €5,607 | €4,946 | -€661 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,381 | -€3,158 | +€4,224 | +57.2% |
| Income taxes | 67/77 | €60 | €0 | -€60 | -100.0% |
| Profit (loss) for the period | 9904 | -€7,441 | -€3,158 | +€4,284 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,441 | -€3,158 | +€4,284 | +57.6% |
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 6 October 2026 via checked.be.