BASTAMI: 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.
BASTAMI
Largest movements
- Receivables within one year -€37,527
down €37,527 (-63.9%), from €58,752 to €21,225
of which Trade receivables: -€37,461
- Cash -€16,095
down €16,095 (-74.7%), from €21,549 to €5,454
mainly Advances received (-€39,680) and Net result for the year (-€19,387)
- Current investments -€7,826
down €7,826 (-7.1%), from €109,812 to €101,986
- Advances received -€39,680
down €39,680 (-100.0%), from €39,680 to €0
- Profit (loss) carried forward -€19,387
down €19,387 (-29.7%), from €65,343 to €45,956
- Current portion of long-term debt -€2,831
down €2,831 (-100.0%), from €2,831 to €0
- Gross operating margin -€35,152
down €35,152, from €24,028 to -€11,124
- Financial charges +€8,389
up €8,389 (+735.2%), from €1,141 to €9,530
- Financial income -€7,689
down €7,689 (-79.3%), from €9,700 to €2,011
- Other operating charges -€7,613
down €7,613 (-95.0%), from €8,013 to €400
- Taxes -€2,160
down €2,160 (-100.0%), from €2,160 to €0
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 | €191,872 | €129,451 | -€62,421 | -32.5% |
| Fixed assets | 21/28 | €1,266 | €785 | -€481 | -38.0% |
| Tangible fixed assets | 22/27 | €969 | €488 | -€481 | -49.6% |
| Furniture and vehicles | 24 | €969 | €488 | -€481 | -49.6% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €190,606 | €128,665 | -€61,941 | -32.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €58,752 | €21,225 | -€37,527 | -63.9% |
| Trade receivables | 40 | €37,536 | €74 | -€37,461 | -99.8% |
| Other amounts receivable | 41 | €21,216 | €21,151 | -€65 | -0.3% |
| Current investments | 50/53 | €109,812 | €101,986 | -€7,826 | -7.1% |
| Cash at bank and in hand | 54/58 | €21,549 | €5,454 | -€16,095 | -74.7% |
| Deferred charges and accrued income | 490/1 | €493 | €0 | -€493 | -100.0% |
| Total equity and liabilities | 10/49 | €191,872 | €129,451 | -€62,421 | -32.5% |
| Equity | 10/15 | €148,481 | €129,094 | -€19,387 | -13.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €64,546 | €64,546 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €62,687 | €62,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,343 | €45,956 | -€19,387 | -29.7% |
| Amounts payable | 17/49 | €43,391 | €356 | -€43,034 | -99.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €43,391 | €356 | -€43,034 | -99.2% |
| Current portion of amounts payable after more than one year | 42 | €2,831 | €0 | -€2,831 | -100.0% |
| Trade debts | 44 | €880 | €356 | -€523 | -59.5% |
| Suppliers | 440/4 | €880 | €356 | -€523 | -59.5% |
| Advances received on contracts in progress | 46 | €39,680 | €0 | -€39,680 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €344 | -€333 | -49.2% |
| Other operating charges | 640/8 | €8,013 | €400 | -€7,613 | -95.0% |
| Gross operating margin | 9900 | €24,028 | -€11,124 | -€35,152 | |
| Operating profit (loss) | 9901 | €15,337 | -€11,868 | -€27,206 | |
| Financial income | 75/76B | €9,700 | €2,011 | -€7,689 | -79.3% |
| Recurring financial income | 75 | €9,700 | €2,011 | -€7,689 | -79.3% |
| Financial charges | 65/66B | €1,141 | €9,530 | +€8,389 | +735.2% |
| Recurring financial charges | 65 | €1,141 | €9,530 | +€8,389 | +735.2% |
| Profit (loss) for the period before taxes | 9903 | €23,896 | -€19,387 | -€43,283 | |
| Income taxes | 67/77 | €2,160 | €0 | -€2,160 | -100.0% |
| Profit (loss) for the period | 9904 | €21,736 | -€19,387 | -€41,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,736 | -€19,387 | -€41,123 |
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 28 September 2026 via checked.be.