BASTAENS: 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.
BASTAENS
Largest movements
- Receivables within one year -€2,797
down €2,797 (-28.6%), from €9,786 to €6,989
of which Other amounts receivable: -€4,149
- Tangible fixed assets -€2,226
down €2,226 (-20.7%), from €10,780 to €8,554
- Cash +€1,619
up €1,619 (+104%), from €1,553 to €3,172
mainly Net result for the year (+€4,187) and Depreciation (+€3,243)
- Deferred charges and accrued income -€695
no longer reported in 2025 (was €695)
- Stocks and contracts +€604
up €604 (+49.7%), from €1,215 to €1,819
- Tax, wage and social debts -€4,682
down €4,682 (-60.6%), from €7,731 to €3,049
of which Remuneration and social security: -€3,079
- Profit (loss) carried forward +€4,187
up €4,187 (+81.8%), from -€5,116 to -€929
- Short-term financial debts -€3,316
no longer reported in 2025 (was €3,316)
- Trade debts +€314
up €314 (+128%), from €245 to €559
- Staff costs -€29,609
down €29,609 (-92.1%), from €32,143 to €2,534
- Gross operating margin -€18,381
down €18,381 (-48.2%), from €38,136 to €19,756
- Depreciation +€1,469
up €1,469 (+82.8%), from €1,774 to €3,243
- Other operating charges +€1,095
up €1,095 (+22.5%), from €4,868 to €5,962
- Financial charges +€772
up €772 (+30.2%), from €2,559 to €3,331
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 | €31,270 | €27,773 | -€3,496 | -11.2% |
| Fixed assets | 21/28 | €18,020 | €15,794 | -€2,226 | -12.4% |
| Tangible fixed assets | 22/27 | €10,780 | €8,554 | -€2,226 | -20.7% |
| Land and buildings | 22 | €3,143 | €2,502 | -€641 | -20.4% |
| Plant, machinery and equipment | 23 | €5,498 | €4,405 | -€1,093 | -19.9% |
| Furniture and vehicles | 24 | €2,139 | €1,647 | -€492 | -23.0% |
| Financial fixed assets | 28 | €7,240 | €7,240 | = | 0.0% |
| Current assets | 29/58 | €13,250 | €11,980 | -€1,270 | -9.6% |
| Stocks and contracts in progress | 3 | €1,215 | €1,819 | +€604 | +49.7% |
| Stocks | 30/36 | €1,215 | €1,819 | +€604 | +49.7% |
| Amounts receivable within one year | 40/41 | €9,786 | €6,989 | -€2,797 | -28.6% |
| Trade receivables | 40 | - | €1,352 | +€1,352 | |
| Other amounts receivable | 41 | €9,786 | €5,637 | -€4,149 | -42.4% |
| Cash at bank and in hand | 54/58 | €1,553 | €3,172 | +€1,619 | +104% |
| Deferred charges and accrued income | 490/1 | €695 | - | -€695 | |
| Total equity and liabilities | 10/49 | €31,270 | €27,773 | -€3,496 | -11.2% |
| Equity | 10/15 | €19,978 | €24,165 | +€4,187 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,494 | €6,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €634 | €634 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,116 | -€929 | +€4,187 | +81.8% |
| Amounts payable | 17/49 | €11,292 | €3,608 | -€7,684 | -68.0% |
| Amounts payable within one year | 42/48 | €11,292 | €3,608 | -€7,684 | -68.0% |
| Financial debts | 43 | €3,316 | - | -€3,316 | |
| Credit institutions | 430/8 | €3,316 | - | -€3,316 | |
| Trade debts | 44 | €245 | €559 | +€314 | +128% |
| Suppliers | 440/4 | €245 | €559 | +€314 | +128% |
| Taxes, remuneration and social security | 45 | €7,731 | €3,049 | -€4,682 | -60.6% |
| Taxes | 450/3 | €4,637 | €3,034 | -€1,602 | -34.6% |
| Remuneration and social security | 454/9 | €3,095 | €15 | -€3,079 | -99.5% |
| Remuneration, social security and pensions | 62 | €32,143 | €2,534 | -€29,609 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,774 | €3,243 | +€1,469 | +82.8% |
| Other operating charges | 640/8 | €4,868 | €5,962 | +€1,095 | +22.5% |
| Gross operating margin | 9900 | €38,136 | €19,756 | -€18,381 | -48.2% |
| Operating profit (loss) | 9901 | -€649 | €8,016 | +€8,665 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,559 | €3,331 | +€772 | +30.2% |
| Recurring financial charges | 65 | €2,559 | €3,331 | +€772 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,204 | €4,685 | +€7,890 | |
| Income taxes | 67/77 | €509 | €498 | -€11 | -2.1% |
| Profit (loss) for the period | 9904 | -€3,713 | €4,187 | +€7,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,713 | €4,187 | +€7,900 |
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 14 October 2026 via checked.be.