Bastard67: 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.
Bastard67
Largest movements
- Receivables after one year +€200,000
up €200,000 (+398.3%), from €50,213 to €250,213
- Current investments -€145,613
no longer reported in 2025 (was €145,613)
- Tangible fixed assets -€43,638
down €43,638 (-13.9%), from €313,296 to €269,658
of which Furniture and vehicles: -€41,835
- Receivables within one year +€24,431
up €24,431 (+9.5%), from €256,060 to €280,490
of which Other amounts receivable: +€28,061
- Other debts +€320,000
new in 2025: €320,000
- Reserves -€271,228
down €271,228 (-35.3%), from €767,878 to €496,650
- Debts after one year -€21,202
down €21,202 (-25.3%), from €83,770 to €62,568
- Trade debts +€12,575
up €12,575 (+221.9%), from €5,667 to €18,242
- Tax, wage and social debts -€11,652
down €11,652 (-43.8%), from €26,595 to €14,944
of which Taxes: -€7,802
- Gross operating margin -€19,223
down €19,223 (-13.0%), from €147,890 to €128,668
- Depreciation +€17,425
up €17,425 (+62.5%), from €27,891 to €45,316
- Taxes +€6,559
up €6,559 (+23.7%), from €27,704 to €34,262
- Financial income +€1,981
up €1,981 (+115.7%), from €1,712 to €3,693
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 | €906,332 | €943,611 | +€37,279 | +4.1% |
| Fixed assets | 21/28 | €313,296 | €269,658 | -€43,638 | -13.9% |
| Tangible fixed assets | 22/27 | €313,296 | €269,658 | -€43,638 | -13.9% |
| Plant, machinery and equipment | 23 | €1,529 | €1,001 | -€528 | -34.6% |
| Furniture and vehicles | 24 | €305,479 | €263,644 | -€41,835 | -13.7% |
| Other tangible fixed assets | 26 | €6,288 | €5,013 | -€1,275 | -20.3% |
| Current assets | 29/58 | €593,036 | €673,953 | +€80,917 | +13.6% |
| Amounts receivable after more than one year | 29 | €50,213 | €250,213 | +€200,000 | +398.3% |
| Other amounts receivable | 291 | €50,213 | €250,213 | +€200,000 | +398.3% |
| Amounts receivable within one year | 40/41 | €256,060 | €280,490 | +€24,431 | +9.5% |
| Trade receivables | 40 | €232,750 | €229,120 | -€3,630 | -1.6% |
| Other amounts receivable | 41 | €23,310 | €51,370 | +€28,061 | +120.4% |
| Current investments | 50/53 | €145,613 | - | -€145,613 | |
| Cash at bank and in hand | 54/58 | €139,518 | €138,222 | -€1,296 | -0.9% |
| Deferred charges and accrued income | 490/1 | €1,633 | €5,028 | +€3,396 | +208.0% |
| Total equity and liabilities | 10/49 | €906,332 | €943,611 | +€37,279 | +4.1% |
| Equity | 10/15 | €769,878 | €498,650 | -€271,228 | -35.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €767,878 | €496,650 | -€271,228 | -35.3% |
| Distributable reserves | 133 | €767,878 | €496,650 | -€271,228 | -35.3% |
| Amounts payable | 17/49 | €136,454 | €444,961 | +€308,508 | +226.1% |
| Amounts payable after more than one year | 17 | €83,770 | €62,568 | -€21,202 | -25.3% |
| Financial debts | 170/4 | €83,770 | €62,568 | -€21,202 | -25.3% |
| Amounts payable within one year | 42/48 | €52,684 | €382,394 | +€329,710 | +625.8% |
| Current portion of amounts payable after more than one year | 42 | €20,422 | €29,208 | +€8,786 | +43.0% |
| Trade debts | 44 | €5,667 | €18,242 | +€12,575 | +221.9% |
| Suppliers | 440/4 | €5,667 | €18,242 | +€12,575 | +221.9% |
| Taxes, remuneration and social security | 45 | €26,595 | €14,944 | -€11,652 | -43.8% |
| Taxes | 450/3 | €22,745 | €14,944 | -€7,802 | -34.3% |
| Remuneration and social security | 454/9 | €3,850 | - | -€3,850 | |
| Other amounts payable | 47/48 | - | €320,000 | +€320,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,891 | €45,316 | +€17,425 | +62.5% |
| Other operating charges | 640/8 | €253 | €263 | +€10 | +4.1% |
| Gross operating margin | 9900 | €147,890 | €128,668 | -€19,223 | -13.0% |
| Operating profit (loss) | 9901 | €119,747 | €83,088 | -€36,659 | -30.6% |
| Financial income | 75/76B | €1,712 | €3,693 | +€1,981 | +115.7% |
| Recurring financial income | 75 | €1,712 | €3,693 | +€1,981 | +115.7% |
| Financial charges | 65/66B | €2,556 | €3,748 | +€1,192 | +46.6% |
| Recurring financial charges | 65 | €2,556 | €3,748 | +€1,192 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €118,903 | €83,034 | -€35,869 | -30.2% |
| Income taxes | 67/77 | €27,704 | €34,262 | +€6,559 | +23.7% |
| Profit (loss) for the period | 9904 | €91,199 | €48,772 | -€42,428 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,199 | €48,772 | -€42,428 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.