BASTIAANSEN: 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.
BASTIAANSEN
Largest movements
- Cash -€19,589
down €19,589 (-55.3%), from €35,404 to €15,814
mainly Net result for the year (-€27,103) and Investment in fixed assets (net) (-€10,934)
- Stocks and contracts -€4,897
down €4,897 (-26.7%), from €18,340 to €13,443
- Tangible fixed assets +€4,359
up €4,359 (+4.9%), from €88,245 to €92,604
of which Furniture and vehicles: +€9,404
- Receivables within one year -€2,786
down €2,786 (-51.5%), from €5,413 to €2,627
of which Trade receivables: -€3,540
- Profit (loss) carried forward -€27,103
down €27,103 (-53.5%), from -€50,654 to -€77,757
- Tax, wage and social debts +€2,373
up €2,373 (+46.3%), from €5,122 to €7,495
of which Taxes: +€2,195
- Trade debts +€1,634
up €1,634 (+46.9%), from €3,487 to €5,121
- Gross operating margin -€25,588
down €25,588, from €11,097 to -€14,490
- Financial income -€253
down €253 (-20.9%), from €1,207 to €954
- Depreciation +€224
up €224 (+3.5%), from €6,352 to €6,576
- Financial charges -€155
down €155 (-19.2%), from €807 to €653
- Other operating charges -€154
down €154 (-2.4%), from €6,352 to €6,198
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 | €152,481 | €129,385 | -€23,096 | -15.1% |
| Fixed assets | 21/28 | €88,245 | €92,604 | +€4,359 | +4.9% |
| Tangible fixed assets | 22/27 | €88,245 | €92,604 | +€4,359 | +4.9% |
| Land and buildings | 22 | €85,783 | €81,237 | -€4,546 | -5.3% |
| Plant, machinery and equipment | 23 | €553 | €54 | -€499 | -90.3% |
| Furniture and vehicles | 24 | €1,909 | €11,313 | +€9,404 | +493% |
| Current assets | 29/58 | €64,236 | €36,782 | -€27,454 | -42.7% |
| Stocks and contracts in progress | 3 | €18,340 | €13,443 | -€4,897 | -26.7% |
| Stocks | 30/36 | €18,340 | €13,443 | -€4,897 | -26.7% |
| Amounts receivable within one year | 40/41 | €5,413 | €2,627 | -€2,786 | -51.5% |
| Trade receivables | 40 | €3,540 | €0 | -€3,540 | -100% |
| Other amounts receivable | 41 | €1,872 | €2,627 | +€755 | +40.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €35,404 | €15,814 | -€19,589 | -55.3% |
| Deferred charges and accrued income | 490/1 | €5,080 | €4,898 | -€182 | -3.6% |
| Total equity and liabilities | 10/49 | €152,481 | €129,385 | -€23,096 | -15.1% |
| Equity | 10/15 | €143,822 | €116,719 | -€27,103 | -18.8% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €169,687 | €169,687 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,417 | €4,417 | = | 0.0% |
| Distributable reserves | 133 | €165,270 | €165,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,654 | -€77,757 | -€27,103 | -53.5% |
| Amounts payable | 17/49 | €8,659 | €12,666 | +€4,007 | +46.3% |
| Amounts payable within one year | 42/48 | €8,659 | €12,666 | +€4,007 | +46.3% |
| Trade debts | 44 | €3,487 | €5,121 | +€1,634 | +46.9% |
| Suppliers | 440/4 | €3,487 | €5,121 | +€1,634 | +46.9% |
| Taxes, remuneration and social security | 45 | €5,122 | €7,495 | +€2,373 | +46.3% |
| Taxes | 450/3 | €5,091 | €7,287 | +€2,195 | +43.1% |
| Remuneration and social security | 454/9 | €31 | €208 | +€177 | +578% |
| Other amounts payable | 47/48 | €50 | €50 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,352 | €6,576 | +€224 | +3.5% |
| Other operating charges | 640/8 | €6,352 | €6,198 | -€154 | -2.4% |
| Gross operating margin | 9900 | €11,097 | -€14,490 | -€25,588 | |
| Operating profit (loss) | 9901 | -€1,606 | -€27,264 | -€25,658 | -1,597% |
| Financial income | 75/76B | €1,207 | €954 | -€253 | -20.9% |
| Recurring financial income | 75 | €1,207 | €954 | -€253 | -20.9% |
| Financial charges | 65/66B | €807 | €653 | -€155 | -19.2% |
| Recurring financial charges | 65 | €807 | €653 | -€155 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,207 | -€26,963 | -€25,756 | -2,133% |
| Income taxes | 67/77 | €137 | €140 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | -€1,344 | -€27,103 | -€25,758 | -1,916% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,344 | -€27,103 | -€25,758 | -1,916% |
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.