BASTAN: 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.
BASTAN
Largest movements
- Tangible fixed assets +€724,554
up €724,554 (+3,106%), from €23,324 to €747,878
of which Land and buildings: +€731,204
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash +€61,758
up €61,758 (+117%), from €52,959 to €114,716
mainly Debts after one year (+€536,670) and Current investments (+€250,000)
- Receivables within one year +€24,157
up €24,157 (+42.4%), from €56,952 to €81,109
of which Other amounts receivable: +€20,178
- Debts after one year +€536,670
up €536,670 (+5,750%), from €9,333 to €546,003
- Current portion of long-term debt +€30,174
up €30,174 (+229%), from €13,156 to €43,330
- Other debts -€12,779
down €12,779 (-93.8%), from €13,629 to €851
- Tax, wage and social debts +€10,165
up €10,165 (+114%), from €8,894 to €19,059
of which Taxes: +€7,289
- Depreciation +€89,336
up €89,336 (+648%), from €13,792 to €103,128
- Taxes -€18,317
down €18,317 (-89.7%), from €20,430 to €2,112
- Gross operating margin -€7,968
down €7,968 (-7.3%), from €108,583 to €100,615
- Financial income +€7,621
new in 2025: €7,621
- Financial charges +€1,549
up €1,549 (+93.9%), from €1,649 to €3,198
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 | €389,932 | €949,963 | +€560,031 | +144% |
| Fixed assets | 21/28 | €23,324 | €747,878 | +€724,554 | +3,106% |
| Tangible fixed assets | 22/27 | €23,324 | €747,878 | +€724,554 | +3,106% |
| Land and buildings | 22 | - | €731,204 | +€731,204 | |
| Furniture and vehicles | 24 | €3,127 | €2,350 | -€778 | -24.9% |
| Leasing and similar rights | 25 | €20,197 | €6,794 | -€13,404 | -66.4% |
| Other tangible fixed assets | 26 | - | €7,531 | +€7,531 | |
| Current assets | 29/58 | €366,607 | €202,084 | -€164,523 | -44.9% |
| Amounts receivable within one year | 40/41 | €56,952 | €81,109 | +€24,157 | +42.4% |
| Trade receivables | 40 | €56,952 | €60,931 | +€3,979 | +7.0% |
| Other amounts receivable | 41 | - | €20,178 | +€20,178 | |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €52,959 | €114,716 | +€61,758 | +117% |
| Deferred charges and accrued income | 490/1 | €6,696 | €6,259 | -€438 | -6.5% |
| Total equity and liabilities | 10/49 | €389,932 | €949,963 | +€560,031 | +144% |
| Equity | 10/15 | €335,766 | €331,764 | -€4,002 | -1.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €325,766 | €321,764 | -€4,002 | -1.2% |
| Amounts payable | 17/49 | €54,166 | €618,199 | +€564,033 | +1,041% |
| Amounts payable after more than one year | 17 | €9,333 | €546,003 | +€536,670 | +5,750% |
| Financial debts | 170/4 | €9,333 | €546,003 | +€536,670 | +5,750% |
| Amounts payable within one year | 42/48 | €42,767 | €70,129 | +€27,362 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €13,156 | €43,330 | +€30,174 | +229% |
| Trade debts | 44 | €7,088 | €6,889 | -€198 | -2.8% |
| Suppliers | 440/4 | €7,088 | €6,889 | -€198 | -2.8% |
| Taxes, remuneration and social security | 45 | €8,894 | €19,059 | +€10,165 | +114% |
| Taxes | 450/3 | €8,894 | €16,183 | +€7,289 | +81.9% |
| Remuneration and social security | 454/9 | - | €2,876 | +€2,876 | |
| Other amounts payable | 47/48 | €13,629 | €851 | -€12,779 | -93.8% |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,067 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,792 | €103,128 | +€89,336 | +648% |
| Other operating charges | 640/8 | €2,399 | €3,800 | +€1,401 | +58.4% |
| Gross operating margin | 9900 | €108,583 | €100,615 | -€7,968 | -7.3% |
| Operating profit (loss) | 9901 | €92,393 | -€6,313 | -€98,705 | |
| Financial income | 75/76B | - | €7,621 | +€7,621 | |
| Recurring financial income | 75 | - | €7,621 | +€7,621 | |
| Financial charges | 65/66B | €1,649 | €3,198 | +€1,549 | +93.9% |
| Recurring financial charges | 65 | €1,649 | €3,198 | +€1,549 | +93.9% |
| Profit (loss) for the period before taxes | 9903 | €90,743 | -€1,890 | -€92,633 | |
| Income taxes | 67/77 | €20,430 | €2,112 | -€18,317 | -89.7% |
| Profit (loss) for the period | 9904 | €70,314 | -€4,002 | -€74,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,314 | -€4,002 | -€74,316 |
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 15 October 2026 via checked.be.