BASTACO: 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.
BASTACO
Largest movements
- Receivables within one year +€50,134
up €50,134 (+122%), from €40,929 to €91,063
of which Trade receivables: +€40,965
- Cash -€42,871
down €42,871 (-63.1%), from €67,980 to €25,109
mainly Receivables within one year (-€50,134) and Contributions, distributions and other (-€27,000)
- Deferred charges and accrued income -€9,650
down €9,650 (-87.7%), from €11,000 to €1,350
- Tangible fixed assets +€3,000
up €3,000 (+203%), from €1,475 to €4,475
of which Furniture and vehicles: +€3,064
- Other debts +€15,643
up €15,643 (+267%), from €5,856 to €21,499
- Accrued charges and deferred income -€13,567
down €13,567 (-93.6%), from €14,502 to €935
- Reserves -€8,494
down €8,494 (-19.4%), from €43,845 to €35,351
- Trade debts +€3,596
up €3,596 (+44.1%), from €8,147 to €11,743
- Tax, wage and social debts +€3,187
up €3,187 (+37.7%), from €8,459 to €11,646
of which Remuneration and social security: +€3,826
- Other operating charges -€11,600
down €11,600 (-97.6%), from €11,885 to €285
- Gross operating margin -€6,997
down €6,997 (-21.8%), from €32,040 to €25,042
- Depreciation -€5,264
down €5,264 (-65.0%), from €8,095 to €2,831
- Provisions -€4,413
down €4,413 (-94.7%), from €4,661 to €247
- Taxes +€2,820
up €2,820 (+168%), from €1,680 to €4,500
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 | €121,384 | €121,997 | +€613 | +0.5% |
| Fixed assets | 21/28 | €1,475 | €4,475 | +€3,000 | +203% |
| Tangible fixed assets | 22/27 | €1,475 | €4,475 | +€3,000 | +203% |
| Plant, machinery and equipment | 23 | €64 | €0 | -€64 | -100.0% |
| Furniture and vehicles | 24 | €1,411 | €4,475 | +€3,064 | +217% |
| Current assets | 29/58 | €119,909 | €117,522 | -€2,388 | -2.0% |
| Amounts receivable within one year | 40/41 | €40,929 | €91,063 | +€50,134 | +122% |
| Trade receivables | 40 | €29,812 | €70,776 | +€40,965 | +137% |
| Other amounts receivable | 41 | €11,118 | €20,287 | +€9,169 | +82.5% |
| Cash at bank and in hand | 54/58 | €67,980 | €25,109 | -€42,871 | -63.1% |
| Deferred charges and accrued income | 490/1 | €11,000 | €1,350 | -€9,650 | -87.7% |
| Total equity and liabilities | 10/49 | €121,384 | €121,997 | +€613 | +0.5% |
| Equity | 10/15 | €62,445 | €53,951 | -€8,494 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,845 | €35,351 | -€8,494 | -19.4% |
| Distributable reserves | 133 | €43,845 | €35,351 | -€8,494 | -19.4% |
| Provisions and deferred taxes | 16 | €21,976 | €22,224 | +€247 | +1.1% |
| Provisions for liabilities and charges | 160/5 | €21,976 | €22,224 | +€247 | +1.1% |
| Other liabilities and charges | 164/5 | €21,976 | €22,224 | +€247 | +1.1% |
| Amounts payable | 17/49 | €36,963 | €45,823 | +€8,859 | +24.0% |
| Amounts payable within one year | 42/48 | €22,462 | €44,888 | +€22,426 | +99.8% |
| Trade debts | 44 | €8,147 | €11,743 | +€3,596 | +44.1% |
| Suppliers | 440/4 | €8,147 | €11,743 | +€3,596 | +44.1% |
| Taxes, remuneration and social security | 45 | €8,459 | €11,646 | +€3,187 | +37.7% |
| Taxes | 450/3 | €8,459 | €7,820 | -€639 | -7.6% |
| Remuneration and social security | 454/9 | - | €3,826 | +€3,826 | |
| Other amounts payable | 47/48 | €5,856 | €21,499 | +€15,643 | +267% |
| Accrued charges and deferred income | 492/3 | €14,502 | €935 | -€13,567 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,095 | €2,831 | -€5,264 | -65.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,661 | €247 | -€4,413 | -94.7% |
| Other operating charges | 640/8 | €11,885 | €285 | -€11,600 | -97.6% |
| Gross operating margin | 9900 | €32,040 | €25,042 | -€6,997 | -21.8% |
| Operating profit (loss) | 9901 | €7,399 | €21,679 | +€14,280 | +193% |
| Financial income | 75/76B | €294 | €1,684 | +€1,390 | +472% |
| Recurring financial income | 75 | €294 | €1,684 | +€1,390 | +472% |
| Non-recurring financial income | 76B | €294 | €1,684 | +€1,390 | +472% |
| Financial charges | 65/66B | €488 | €357 | -€131 | -26.8% |
| Recurring financial charges | 65 | €115 | €52 | -€63 | -54.9% |
| Non-recurring financial charges | 66B | €373 | €305 | -€68 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €7,205 | €23,006 | +€15,801 | +219% |
| Income taxes | 67/77 | €1,680 | €4,500 | +€2,820 | +168% |
| Profit (loss) for the period | 9904 | €5,525 | €18,506 | +€12,981 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €5,525 | €18,506 | +€12,981 | +235% |
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 22 October 2026 via checked.be.