Bastelle: 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.
Bastelle
Largest movements
- Cash +€33,673
up €33,673 (+76.4%), from €44,068 to €77,741
mainly Other debts (+€213,839) and Net result for the year (+€31,009)
- Receivables within one year +€17,572
up €17,572 (+19.2%), from €91,469 to €109,041
of which Other amounts receivable: +€24,416
- Other debts +€213,839
up €213,839 (+3,901%), from €5,481 to €219,320
- Reserves -€128,015
down €128,015 (-80.0%), from €160,000 to €31,985
- Debts after one year -€58,320
down €58,320 (-13.8%), from €421,887 to €363,567
- Short-term financial debts +€12,441
up €12,441, from €0 to €12,441
- Gross operating margin -€102,177
down €102,177 (-65.0%), from €157,084 to €54,907
- Taxes -€24,920
down €24,920 (-66.3%), from €37,590 to €12,669
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 | €648,483 | €693,164 | +€44,681 | +6.9% |
| Fixed assets | 21/28 | €512,768 | €506,160 | -€6,608 | -1.3% |
| Tangible fixed assets | 22/27 | €27,768 | €21,160 | -€6,608 | -23.8% |
| Other tangible fixed assets | 26 | €27,768 | €21,160 | -€6,608 | -23.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €485,000 | €485,000 | = | 0.0% |
| Current assets | 29/58 | €135,715 | €187,003 | +€51,289 | +37.8% |
| Amounts receivable within one year | 40/41 | €91,469 | €109,041 | +€17,572 | +19.2% |
| Trade receivables | 40 | €91,273 | €84,428 | -€6,845 | -7.5% |
| Other amounts receivable | 41 | €196 | €24,612 | +€24,416 | +12,474% |
| Cash at bank and in hand | 54/58 | €44,068 | €77,741 | +€33,673 | +76.4% |
| Deferred charges and accrued income | 490/1 | €178 | €222 | +€44 | +24.6% |
| Total equity and liabilities | 10/49 | €648,483 | €693,164 | +€44,681 | +6.9% |
| Equity | 10/15 | €163,476 | €34,485 | -€128,991 | -78.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €160,000 | €31,985 | -€128,015 | -80.0% |
| Distributable reserves | 133 | €160,000 | €31,985 | -€128,015 | -80.0% |
| Profit (loss) carried forward | 14 | €976 | €0 | -€976 | -100% |
| Amounts payable | 17/49 | €485,007 | €658,678 | +€173,672 | +35.8% |
| Amounts payable after more than one year | 17 | €421,887 | €363,567 | -€58,320 | -13.8% |
| Financial debts | 170/4 | €421,887 | €363,567 | -€58,320 | -13.8% |
| Amounts payable within one year | 42/48 | €63,120 | €294,446 | +€231,326 | +366% |
| Current portion of amounts payable after more than one year | 42 | €53,544 | €58,320 | +€4,777 | +8.9% |
| Financial debts | 43 | €0 | €12,441 | +€12,441 | |
| Credit institutions | 430/8 | €0 | €12,441 | +€12,441 | |
| Trade debts | 44 | €1,062 | €1,775 | +€713 | +67.2% |
| Suppliers | 440/4 | €1,062 | €1,775 | +€713 | +67.2% |
| Taxes, remuneration and social security | 45 | €3,034 | €2,590 | -€444 | -14.6% |
| Taxes | 450/3 | €3,034 | €2,590 | -€444 | -14.6% |
| Other amounts payable | 47/48 | €5,481 | €219,320 | +€213,839 | +3,901% |
| Accrued charges and deferred income | 492/3 | - | €666 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €6,608 | +€1,337 | +25.4% |
| Other operating charges | 640/8 | €853 | €588 | -€266 | -31.1% |
| Gross operating margin | 9900 | €157,084 | €54,907 | -€102,177 | -65.0% |
| Operating profit (loss) | 9901 | €150,960 | €47,711 | -€103,248 | -68.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €3,909 | €4,034 | +€125 | +3.2% |
| Recurring financial charges | 65 | €3,909 | €4,034 | +€125 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €147,051 | €43,678 | -€103,373 | -70.3% |
| Income taxes | 67/77 | €37,590 | €12,669 | -€24,920 | -66.3% |
| Profit (loss) for the period | 9904 | €109,461 | €31,009 | -€78,452 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €109,461 | €31,009 | -€78,452 | -71.7% |
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 16 October 2026 via checked.be.