BASTE Consult: 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.
BASTE Consult
Largest movements
- Cash +€6,784
up €6,784 (+31.9%), from €21,281 to €28,065
mainly Net result for the year (+€50,560) and Tax, wage and social debts (+€7,584)
- Receivables within one year +€2,312
up €2,312 (+112%), from €2,056 to €4,368
of which Trade receivables: +€2,398
- Deferred charges and accrued income -€2,258
down €2,258 (-4.1%), from €55,284 to €53,026
- Tangible fixed assets +€1,403
up €1,403 (+40.4%), from €3,476 to €4,879
of which Furniture and vehicles: +€1,506
- Reserves +€25,560
up €25,560 (+64.6%), from €39,590 to €65,151
- Other debts -€24,660
down €24,660 (-87.4%), from €28,204 to €3,544
- Tax, wage and social debts +€7,584
up €7,584 (+69.4%), from €10,922 to €18,506
- Gross operating margin +€19,116
up €19,116 (+37.3%), from €51,237 to €70,353
- Financial income -€5,038
down €5,038 (-98.0%), from €5,142 to €105
- Taxes +€2,955
up €2,955 (+23.4%), from €12,643 to €15,598
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 | €82,097 | €90,339 | +€8,242 | +10.0% |
| Fixed assets | 21/28 | €3,476 | €4,879 | +€1,403 | +40.4% |
| Tangible fixed assets | 22/27 | €3,476 | €4,879 | +€1,403 | +40.4% |
| Plant, machinery and equipment | 23 | €763 | €661 | -€103 | -13.5% |
| Furniture and vehicles | 24 | €2,713 | €4,219 | +€1,506 | +55.5% |
| Current assets | 29/58 | €78,621 | €85,459 | +€6,839 | +8.7% |
| Amounts receivable within one year | 40/41 | €2,056 | €4,368 | +€2,312 | +112% |
| Trade receivables | 40 | €1,907 | €4,305 | +€2,398 | +126% |
| Other amounts receivable | 41 | €149 | €64 | -€85 | -57.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,281 | €28,065 | +€6,784 | +31.9% |
| Deferred charges and accrued income | 490/1 | €55,284 | €53,026 | -€2,258 | -4.1% |
| Total equity and liabilities | 10/49 | €82,097 | €90,339 | +€8,242 | +10.0% |
| Equity | 10/15 | €40,590 | €66,151 | +€25,560 | +63.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,590 | €65,151 | +€25,560 | +64.6% |
| Distributable reserves | 133 | €39,590 | €65,151 | +€25,560 | +64.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,507 | €24,188 | -€17,319 | -41.7% |
| Amounts payable within one year | 42/48 | €41,149 | €24,157 | -€16,992 | -41.3% |
| Trade debts | 44 | €2,023 | €2,106 | +€83 | +4.1% |
| Suppliers | 440/4 | €2,023 | €2,106 | +€83 | +4.1% |
| Taxes, remuneration and social security | 45 | €10,922 | €18,506 | +€7,584 | +69.4% |
| Taxes | 450/3 | €10,922 | €18,506 | +€7,584 | +69.4% |
| Other amounts payable | 47/48 | €28,204 | €3,544 | -€24,660 | -87.4% |
| Accrued charges and deferred income | 492/3 | €358 | €31 | -€326 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,156 | -€158 | -12.0% |
| Other operating charges | 640/8 | €2,821 | €2,901 | +€80 | +2.8% |
| Gross operating margin | 9900 | €51,237 | €70,353 | +€19,116 | +37.3% |
| Operating profit (loss) | 9901 | €47,102 | €66,297 | +€19,194 | +40.8% |
| Financial income | 75/76B | €5,142 | €105 | -€5,038 | -98.0% |
| Recurring financial income | 75 | €5,142 | €105 | -€5,038 | -98.0% |
| Financial charges | 65/66B | €12 | €243 | +€232 | +2,000% |
| Recurring financial charges | 65 | €12 | €243 | +€232 | +2,000% |
| Profit (loss) for the period before taxes | 9903 | €52,233 | €66,158 | +€13,925 | +26.7% |
| Income taxes | 67/77 | €12,643 | €15,598 | +€2,955 | +23.4% |
| Profit (loss) for the period | 9904 | €39,590 | €50,560 | +€10,970 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,590 | €50,560 | +€10,970 | +27.7% |
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 20 October 2026 via checked.be.