BastAviso: 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.
BastAviso
Largest movements
- Financial fixed assets +€155,000
new in 2025: €155,000
- Current investments -€127,000
down €127,000 (-84.7%), from €150,000 to €23,000
- Cash +€34,112
up €34,112 (+83.4%), from €40,881 to €74,993
mainly Current investments (+€127,000) and Net result for the year (+€73,122)
- Receivables within one year -€14,024
down €14,024 (-41.7%), from €33,597 to €19,573
of which Other amounts receivable: -€15,002
- Tangible fixed assets -€6,083
down €6,083 (-36.0%), from €16,911 to €10,828
- Other debts +€73,122
new in 2025: €73,122
- Reserves -€58,824
down €58,824 (-27.1%), from €217,068 to €158,244
- Current portion of long-term debt +€36,138
new in 2025: €36,138
- Tax, wage and social debts -€9,234
down €9,234 (-36.8%), from €25,110 to €15,876
- Gross operating margin +€13,294
up €13,294 (+15.4%), from €86,566 to €99,860
- Taxes +€7,881
up €7,881 (+43.9%), from €17,943 to €25,824
- Financial income +€4,372
up €4,372 (+151%), from €2,890 to €7,262
- Depreciation +€2,578
up €2,578 (+73.5%), from €3,505 to €6,083
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 | €246,009 | €287,520 | +€41,512 | +16.9% |
| Fixed assets | 21/28 | €16,911 | €165,828 | +€148,917 | +881% |
| Tangible fixed assets | 22/27 | €16,911 | €10,828 | -€6,083 | -36.0% |
| Furniture and vehicles | 24 | €16,911 | €10,828 | -€6,083 | -36.0% |
| Financial fixed assets | 28 | - | €155,000 | +€155,000 | |
| Current assets | 29/58 | €229,098 | €121,692 | -€107,405 | -46.9% |
| Amounts receivable after more than one year | 29 | €3,000 | €2,547 | -€453 | -15.1% |
| Other amounts receivable | 291 | €3,000 | €2,547 | -€453 | -15.1% |
| Amounts receivable within one year | 40/41 | €33,597 | €19,573 | -€14,024 | -41.7% |
| Trade receivables | 40 | €18,142 | €19,120 | +€978 | +5.4% |
| Other amounts receivable | 41 | €15,455 | €453 | -€15,002 | -97.1% |
| Current investments | 50/53 | €150,000 | €23,000 | -€127,000 | -84.7% |
| Cash at bank and in hand | 54/58 | €40,881 | €74,993 | +€34,112 | +83.4% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,579 | -€41 | -2.5% |
| Total equity and liabilities | 10/49 | €246,009 | €287,520 | +€41,512 | +16.9% |
| Equity | 10/15 | €219,068 | €160,244 | -€58,824 | -26.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €217,068 | €158,244 | -€58,824 | -27.1% |
| Distributable reserves | 133 | €217,068 | €158,244 | -€58,824 | -27.1% |
| Amounts payable | 17/49 | €26,941 | €127,277 | +€100,336 | +372% |
| Amounts payable within one year | 42/48 | €26,892 | €127,227 | +€100,335 | +373% |
| Current portion of amounts payable after more than one year | 42 | - | €36,138 | +€36,138 | |
| Trade debts | 44 | €1,782 | €2,090 | +€309 | +17.3% |
| Suppliers | 440/4 | €1,782 | €2,090 | +€309 | +17.3% |
| Taxes, remuneration and social security | 45 | €25,110 | €15,876 | -€9,234 | -36.8% |
| Taxes | 450/3 | €25,110 | €15,876 | -€9,234 | -36.8% |
| Other amounts payable | 47/48 | - | €73,122 | +€73,122 | |
| Accrued charges and deferred income | 492/3 | €49 | €50 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,505 | €6,083 | +€2,578 | +73.5% |
| Other operating charges | 640/8 | €1,420 | €1,557 | +€137 | +9.7% |
| Gross operating margin | 9900 | €86,566 | €99,860 | +€13,294 | +15.4% |
| Operating profit (loss) | 9901 | €81,641 | €92,220 | +€10,579 | +13.0% |
| Financial income | 75/76B | €2,890 | €7,262 | +€4,372 | +151% |
| Recurring financial income | 75 | €2,890 | €7,262 | +€4,372 | +151% |
| Financial charges | 65/66B | €499 | €536 | +€37 | +7.5% |
| Recurring financial charges | 65 | €499 | €536 | +€37 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €84,032 | €98,946 | +€14,914 | +17.7% |
| Income taxes | 67/77 | €17,943 | €25,824 | +€7,881 | +43.9% |
| Profit (loss) for the period | 9904 | €66,089 | €73,122 | +€7,033 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,089 | €73,122 | +€7,033 | +10.6% |
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 16 October 2026 via checked.be.