BASTARDS INC.: 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.
BASTARDS INC.
Largest movements
- Receivables within one year +€24,925
up €24,925 (+175.6%), from €14,196 to €39,121
of which Other amounts receivable: +€21,991
- Tangible fixed assets +€3,431
up €3,431 (+71.3%), from €4,814 to €8,245
- Cash +€1,715
up €1,715 (+5543.7%), from €31 to €1,746
mainly Net result for the year (+€23,304) and Tax, wage and social debts (+€5,026)
- Reserves +€23,304
up €23,304 (+260.5%), from €8,946 to €32,250
- Tax, wage and social debts +€5,026
up €5,026 (+100.7%), from €4,992 to €10,018
- Other debts +€2,227
up €2,227 (+112.0%), from €1,988 to €4,215
- Gross operating margin +€26,335
up €26,335 (+366.9%), from €7,179 to €33,513
- Taxes +€7,118
up €7,118 (+1007.2%), from €707 to €7,825
- Other operating charges -€1,230
down €1,230 (-77.8%), from €1,581 to €351
- Depreciation +€1,218
up €1,218 (+186.3%), from €654 to €1,871
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 | €19,114 | €49,186 | +€30,073 | +157.3% |
| Fixed assets | 21/28 | €4,814 | €8,245 | +€3,431 | +71.3% |
| Tangible fixed assets | 22/27 | €4,814 | €8,245 | +€3,431 | +71.3% |
| Furniture and vehicles | 24 | €4,814 | €8,245 | +€3,431 | +71.3% |
| Current assets | 29/58 | €14,299 | €40,941 | +€26,642 | +186.3% |
| Amounts receivable within one year | 40/41 | €14,196 | €39,121 | +€24,925 | +175.6% |
| Trade receivables | 40 | €9,250 | €12,184 | +€2,934 | +31.7% |
| Other amounts receivable | 41 | €4,946 | €26,937 | +€21,991 | +444.7% |
| Cash at bank and in hand | 54/58 | €31 | €1,746 | +€1,715 | +5543.7% |
| Deferred charges and accrued income | 490/1 | €73 | €75 | +€2 | +3.1% |
| Total equity and liabilities | 10/49 | €19,114 | €49,186 | +€30,073 | +157.3% |
| Equity | 10/15 | €11,446 | €34,750 | +€23,304 | +203.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,946 | €32,250 | +€23,304 | +260.5% |
| Distributable reserves | 133 | €8,946 | €32,250 | +€23,304 | +260.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,667 | €14,436 | +€6,769 | +88.3% |
| Amounts payable within one year | 42/48 | €7,667 | €14,436 | +€6,769 | +88.3% |
| Trade debts | 44 | €688 | €204 | -€484 | -70.4% |
| Suppliers | 440/4 | €688 | €204 | -€484 | -70.4% |
| Taxes, remuneration and social security | 45 | €4,992 | €10,018 | +€5,026 | +100.7% |
| Taxes | 450/3 | €4,992 | €10,018 | +€5,026 | +100.7% |
| Other amounts payable | 47/48 | €1,988 | €4,215 | +€2,227 | +112.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €1,871 | +€1,218 | +186.3% |
| Other operating charges | 640/8 | €1,581 | €351 | -€1,230 | -77.8% |
| Non-recurring operating charges | 66A | €1,656 | €0 | -€1,656 | -100.0% |
| Gross operating margin | 9900 | €7,179 | €33,513 | +€26,335 | +366.9% |
| Operating profit (loss) | 9901 | €3,288 | €31,291 | +€28,003 | +851.8% |
| Financial income | 75/76B | €246 | €559 | +€313 | +127.3% |
| Recurring financial income | 75 | €246 | €559 | +€313 | +127.3% |
| Financial charges | 65/66B | €445 | €722 | +€278 | +62.4% |
| Recurring financial charges | 65 | €445 | €722 | +€278 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €3,089 | €31,128 | +€28,039 | +907.7% |
| Income taxes | 67/77 | €707 | €7,825 | +€7,118 | +1007.2% |
| Profit (loss) for the period | 9904 | €2,382 | €23,304 | +€20,921 | +878.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,382 | €23,304 | +€20,921 | +878.2% |
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 3 October 2026 via checked.be.