BASTELLO CONSULTING: 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.
BASTELLO CONSULTING
Largest movements
- Cash -€215,309
down €215,309 (-64.5%), from €333,584 to €118,276
mainly Contributions, distributions and other (-€455,000) and Tax, wage and social debts (-€24,216)
- Receivables within one year +€17,906
up €17,906 (+134%), from €13,371 to €31,276
- Tangible fixed assets -€11,190
down €11,190 (-27.1%), from €41,241 to €30,051
- Reserves -€300,696
down €300,696 (-99.9%), from €301,094 to €398
- Other debts +€115,157
up €115,157 (+4,413%), from €2,610 to €117,766
- Tax, wage and social debts -€24,216
down €24,216 (-49.8%), from €48,656 to €24,440
- Gross operating margin +€30,110
up €30,110 (+16.2%), from €186,069 to €216,179
- Taxes +€7,220
up €7,220 (+18.4%), from €39,246 to €46,466
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 | €389,234 | €180,863 | -€208,371 | -53.5% |
| Fixed assets | 21/28 | €41,241 | €30,051 | -€11,190 | -27.1% |
| Tangible fixed assets | 22/27 | €41,241 | €30,051 | -€11,190 | -27.1% |
| Furniture and vehicles | 24 | €41,241 | €30,051 | -€11,190 | -27.1% |
| Current assets | 29/58 | €347,993 | €150,812 | -€197,181 | -56.7% |
| Amounts receivable within one year | 40/41 | €13,371 | €31,276 | +€17,906 | +134% |
| Trade receivables | 40 | €13,371 | €31,276 | +€17,906 | +134% |
| Cash at bank and in hand | 54/58 | €333,584 | €118,276 | -€215,309 | -64.5% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,260 | +€222 | +21.4% |
| Total equity and liabilities | 10/49 | €389,234 | €180,863 | -€208,371 | -53.5% |
| Equity | 10/15 | €304,094 | €3,398 | -€300,696 | -98.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €301,094 | €398 | -€300,696 | -99.9% |
| Distributable reserves | 133 | €301,094 | €398 | -€300,696 | -99.9% |
| Amounts payable | 17/49 | €85,139 | €177,465 | +€92,326 | +108% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,997 | €145,200 | +€93,203 | +179% |
| Trade debts | 44 | €731 | €2,994 | +€2,263 | +309% |
| Suppliers | 440/4 | €731 | €2,994 | +€2,263 | +309% |
| Taxes, remuneration and social security | 45 | €48,656 | €24,440 | -€24,216 | -49.8% |
| Taxes | 450/3 | €48,656 | €24,440 | -€24,216 | -49.8% |
| Other amounts payable | 47/48 | €2,610 | €117,766 | +€115,157 | +4,413% |
| Accrued charges and deferred income | 492/3 | €3,143 | €2,265 | -€878 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,014 | €12,540 | +€525 | +4.4% |
| Other operating charges | 640/8 | €58 | €419 | +€360 | +618% |
| Gross operating margin | 9900 | €186,069 | €216,179 | +€30,110 | +16.2% |
| Operating profit (loss) | 9901 | €173,996 | €203,221 | +€29,225 | +16.8% |
| Financial income | 75/76B | €0 | €100 | +€100 | +50,015% |
| Recurring financial income | 75 | €0 | €100 | +€100 | +50,015% |
| Financial charges | 65/66B | €2,429 | €2,551 | +€123 | +5.1% |
| Recurring financial charges | 65 | €2,429 | €2,551 | +€123 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €171,568 | €200,770 | +€29,202 | +17.0% |
| Income taxes | 67/77 | €39,246 | €46,466 | +€7,220 | +18.4% |
| Profit (loss) for the period | 9904 | €132,322 | €154,304 | +€21,982 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €132,322 | €154,304 | +€21,982 | +16.6% |
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 26 October 2026 via checked.be.