BASTEKO: 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.
BASTEKO
Largest movements
- Tangible fixed assets +€23,510
up €23,510 (+52.4%), from €44,848 to €68,359
of which Other tangible fixed assets: +€24,143
- Cash -€17,722
down €17,722 (-42.0%), from €42,199 to €24,477
mainly Investment in fixed assets (net) (-€31,320) and Trade debts (-€204)
- Receivables within one year -€1,277
down €1,277 (-43.8%), from €2,914 to €1,636
of which Other amounts receivable: -€1,922
- Other debts +€2,422
up €2,422 (+5.8%), from €41,639 to €44,061
- Reserves +€2,132
up €2,132 (+8.0%), from €26,637 to €28,769
- Depreciation +€5,275
up €5,275 (+208.2%), from €2,534 to €7,810
- Gross operating margin -€3,681
down €3,681 (-18.8%), from €19,561 to €15,880
- Taxes -€3,078
down €3,078 (-75.3%), from €4,086 to €1,009
- Financial charges +€1,062
up €1,062 (+45.6%), from €2,327 to €3,390
- Other operating charges -€316
down €316 (-17.0%), from €1,856 to €1,540
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 | €100,525 | €105,041 | +€4,516 | +4.5% |
| Fixed assets | 21/28 | €54,598 | €78,109 | +€23,510 | +43.1% |
| Tangible fixed assets | 22/27 | €44,848 | €68,359 | +€23,510 | +52.4% |
| Plant, machinery and equipment | 23 | €3,300 | €2,667 | -€633 | -19.2% |
| Other tangible fixed assets | 26 | €41,548 | €65,692 | +€24,143 | +58.1% |
| Financial fixed assets | 28 | €9,750 | €9,750 | = | 0.0% |
| Current assets | 29/58 | €45,927 | €26,932 | -€18,994 | -41.4% |
| Amounts receivable within one year | 40/41 | €2,914 | €1,636 | -€1,277 | -43.8% |
| Trade receivables | 40 | - | €645 | +€645 | |
| Other amounts receivable | 41 | €2,914 | €991 | -€1,922 | -66.0% |
| Cash at bank and in hand | 54/58 | €42,199 | €24,477 | -€17,722 | -42.0% |
| Deferred charges and accrued income | 490/1 | €814 | €819 | +€5 | +0.6% |
| Total equity and liabilities | 10/49 | €100,525 | €105,041 | +€4,516 | +4.5% |
| Equity | 10/15 | €53,466 | €55,598 | +€2,132 | +4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,637 | €28,769 | +€2,132 | +8.0% |
| Distributable reserves | 133 | €26,637 | €28,769 | +€2,132 | +8.0% |
| Profit (loss) carried forward | 14 | €8,237 | €8,237 | = | 0.0% |
| Amounts payable | 17/49 | €47,059 | €49,443 | +€2,384 | +5.1% |
| Amounts payable within one year | 42/48 | €44,578 | €46,863 | +€2,285 | +5.1% |
| Trade debts | 44 | €271 | €67 | -€204 | -75.4% |
| Suppliers | 440/4 | €271 | €67 | -€204 | -75.4% |
| Taxes, remuneration and social security | 45 | €2,667 | €2,735 | +€68 | +2.5% |
| Taxes | 450/3 | €2,667 | €2,735 | +€68 | +2.5% |
| Other amounts payable | 47/48 | €41,639 | €44,061 | +€2,422 | +5.8% |
| Accrued charges and deferred income | 492/3 | €2,481 | €2,580 | +€99 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,534 | €7,810 | +€5,275 | +208.2% |
| Other operating charges | 640/8 | €1,856 | €1,540 | -€316 | -17.0% |
| Gross operating margin | 9900 | €19,561 | €15,880 | -€3,681 | -18.8% |
| Operating profit (loss) | 9901 | €15,171 | €6,531 | -€8,640 | -57.0% |
| Financial charges | 65/66B | €2,327 | €3,390 | +€1,062 | +45.6% |
| Recurring financial charges | 65 | €2,327 | €3,390 | +€1,062 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €12,843 | €3,141 | -€9,702 | -75.5% |
| Income taxes | 67/77 | €4,086 | €1,009 | -€3,078 | -75.3% |
| Profit (loss) for the period | 9904 | €8,757 | €2,132 | -€6,624 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,757 | €2,132 | -€6,624 | -75.6% |
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 9 October 2026 via checked.be.