Bastard72: 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.
Bastard72
Largest movements
- Current investments -€390,000
no longer reported in 2025 (was €390,000)
- Cash +€63,495
up €63,495 (+78.6%), from €80,784 to €144,279
mainly Current investments (+€390,000) and Depreciation (+€38,216)
- Tangible fixed assets -€38,216
down €38,216 (-15.7%), from €243,712 to €205,495
of which Furniture and vehicles: -€25,940
- Receivables within one year +€21,678
up €21,678 (+8.3%), from €261,187 to €282,865
of which Other amounts receivable: +€25,308
- Reserves -€319,119
down €319,119 (-41.8%), from €762,880 to €443,761
- Debts after one year -€27,639
down €27,639 (-17.7%), from €156,317 to €128,678
- Gross operating margin -€24,166
down €24,166 (-21.6%), from €111,691 to €87,525
- Depreciation +€15,126
up €15,126 (+65.5%), from €23,090 to €38,216
- Financial income +€6,603
up €6,603 (+5,012%), from €132 to €6,735
- Taxes -€4,997
down €4,997 (-24.5%), from €20,393 to €15,396
- Financial charges +€2,465
up €2,465 (+107%), from €2,308 to €4,773
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 | €975,683 | €632,639 | -€343,044 | -35.2% |
| Fixed assets | 21/28 | €243,712 | €205,495 | -€38,216 | -15.7% |
| Tangible fixed assets | 22/27 | €243,712 | €205,495 | -€38,216 | -15.7% |
| Furniture and vehicles | 24 | €116,227 | €90,287 | -€25,940 | -22.3% |
| Other tangible fixed assets | 26 | €127,484 | €115,208 | -€12,276 | -9.6% |
| Current assets | 29/58 | €731,972 | €427,144 | -€304,827 | -41.6% |
| Amounts receivable within one year | 40/41 | €261,187 | €282,865 | +€21,678 | +8.3% |
| Trade receivables | 40 | €232,750 | €229,120 | -€3,630 | -1.6% |
| Other amounts receivable | 41 | €28,437 | €53,745 | +€25,308 | +89.0% |
| Current investments | 50/53 | €390,000 | - | -€390,000 | |
| Cash at bank and in hand | 54/58 | €80,784 | €144,279 | +€63,495 | +78.6% |
| Total equity and liabilities | 10/49 | €975,683 | €632,639 | -€343,044 | -35.2% |
| Equity | 10/15 | €764,880 | €445,761 | -€319,119 | -41.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €762,880 | €443,761 | -€319,119 | -41.8% |
| Distributable reserves | 133 | €762,880 | €443,761 | -€319,119 | -41.8% |
| Amounts payable | 17/49 | €210,804 | €186,879 | -€23,925 | -11.3% |
| Amounts payable after more than one year | 17 | €156,317 | €128,678 | -€27,639 | -17.7% |
| Financial debts | 170/4 | €156,317 | €128,678 | -€27,639 | -17.7% |
| Amounts payable within one year | 42/48 | €54,487 | €58,200 | +€3,714 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €26,776 | €35,645 | +€8,869 | +33.1% |
| Trade debts | 44 | €5,444 | €6,601 | +€1,157 | +21.2% |
| Suppliers | 440/4 | €5,444 | €6,601 | +€1,157 | +21.2% |
| Taxes, remuneration and social security | 45 | €22,266 | €15,954 | -€6,312 | -28.3% |
| Taxes | 450/3 | €17,266 | €15,954 | -€1,312 | -7.6% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,090 | €38,216 | +€15,126 | +65.5% |
| Other operating charges | 640/8 | €899 | €994 | +€94 | +10.5% |
| Gross operating margin | 9900 | €111,691 | €87,525 | -€24,166 | -21.6% |
| Operating profit (loss) | 9901 | €87,701 | €48,315 | -€39,386 | -44.9% |
| Financial income | 75/76B | €132 | €6,735 | +€6,603 | +5,012% |
| Recurring financial income | 75 | €132 | €6,735 | +€6,603 | +5,012% |
| Financial charges | 65/66B | €2,308 | €4,773 | +€2,465 | +107% |
| Recurring financial charges | 65 | €2,308 | €4,773 | +€2,465 | +107% |
| Profit (loss) for the period before taxes | 9903 | €85,526 | €50,277 | -€35,249 | -41.2% |
| Income taxes | 67/77 | €20,393 | €15,396 | -€4,997 | -24.5% |
| Profit (loss) for the period | 9904 | €65,132 | €34,881 | -€30,251 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,132 | €34,881 | -€30,251 | -46.4% |
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 23 October 2026 via checked.be.