BASTIAANSEN H.: 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 H.
Largest movements
- Tangible fixed assets -€16,066
down €16,066 (-42.2%), from €38,079 to €22,013
of which Plant, machinery and equipment: -€13,396
- Stocks and contracts +€13,000
new in 2025: €13,000
- Cash -€3,321
down €3,321 (-19.0%), from €17,449 to €14,128
mainly Stocks and contracts (-€13,000) and Debts after one year (-€9,966)
- Receivables within one year +€1,985
up €1,985 (+17.5%), from €11,368 to €13,353
of which Trade receivables: +€1,264
- Deferred charges and accrued income +€1,016
up €1,016 (+56.2%), from €1,807 to €2,823
- Debts after one year -€9,966
down €9,966 (-85.6%), from €11,644 to €1,678
- Tax, wage and social debts +€4,766
up €4,766 (+203%), from €2,343 to €7,109
- Trade debts +€1,139
up €1,139 (+27.0%), from €4,215 to €5,354
- Gross operating margin -€7,172
down €7,172 (-27.2%), from €26,350 to €19,178
- Financial charges -€2,279
down €2,279 (-82.8%), from €2,751 to €473
- Other operating charges -€678
down €678 (-45.4%), from €1,493 to €816
- Taxes -€429
down €429 (-29.1%), from €1,473 to €1,044
- Depreciation -€309
down €309 (-2.0%), from €15,693 to €15,385
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 | €68,703 | €65,317 | -€3,386 | -4.9% |
| Fixed assets | 21/28 | €38,079 | €22,013 | -€16,066 | -42.2% |
| Tangible fixed assets | 22/27 | €38,079 | €22,013 | -€16,066 | -42.2% |
| Land and buildings | 22 | €837 | - | -€837 | |
| Plant, machinery and equipment | 23 | €29,967 | €16,571 | -€13,396 | -44.7% |
| Furniture and vehicles | 24 | €7,276 | €5,442 | -€1,833 | -25.2% |
| Current assets | 29/58 | €30,624 | €43,304 | +€12,680 | +41.4% |
| Stocks and contracts in progress | 3 | - | €13,000 | +€13,000 | |
| Stocks | 30/36 | - | €13,000 | +€13,000 | |
| Amounts receivable within one year | 40/41 | €11,368 | €13,353 | +€1,985 | +17.5% |
| Trade receivables | 40 | €11,368 | €12,632 | +€1,264 | +11.1% |
| Other amounts receivable | 41 | - | €721 | +€721 | |
| Cash at bank and in hand | 54/58 | €17,449 | €14,128 | -€3,321 | -19.0% |
| Deferred charges and accrued income | 490/1 | €1,807 | €2,823 | +€1,016 | +56.2% |
| Total equity and liabilities | 10/49 | €68,703 | €65,317 | -€3,386 | -4.9% |
| Equity | 10/15 | €38,440 | €39,082 | +€642 | +1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,440 | €37,082 | +€642 | +1.8% |
| Amounts payable | 17/49 | €30,264 | €26,236 | -€4,028 | -13.3% |
| Amounts payable after more than one year | 17 | €11,644 | €1,678 | -€9,966 | -85.6% |
| Financial debts | 170/4 | €11,644 | €1,678 | -€9,966 | -85.6% |
| Amounts payable within one year | 42/48 | €18,620 | €24,557 | +€5,938 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €9,791 | €9,966 | +€174 | +1.8% |
| Trade debts | 44 | €4,215 | €5,354 | +€1,139 | +27.0% |
| Suppliers | 440/4 | €4,215 | €5,354 | +€1,139 | +27.0% |
| Taxes, remuneration and social security | 45 | €2,343 | €7,109 | +€4,766 | +203% |
| Taxes | 450/3 | €2,343 | €7,109 | +€4,766 | +203% |
| Other amounts payable | 47/48 | €2,270 | €2,129 | -€141 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,693 | €15,385 | -€309 | -2.0% |
| Other operating charges | 640/8 | €1,493 | €816 | -€678 | -45.4% |
| Non-recurring operating charges | 66A | - | €837 | +€837 | |
| Gross operating margin | 9900 | €26,350 | €19,178 | -€7,172 | -27.2% |
| Operating profit (loss) | 9901 | €9,163 | €2,140 | -€7,023 | -76.6% |
| Financial income | 75/76B | €7 | €18 | +€11 | +156% |
| Recurring financial income | 75 | €7 | €18 | +€11 | +156% |
| Financial charges | 65/66B | €2,751 | €473 | -€2,279 | -82.8% |
| Recurring financial charges | 65 | €2,751 | €473 | -€2,279 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | €6,419 | €1,686 | -€4,733 | -73.7% |
| Income taxes | 67/77 | €1,473 | €1,044 | -€429 | -29.1% |
| Profit (loss) for the period | 9904 | €4,946 | €642 | -€4,304 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,946 | €642 | -€4,304 | -87.0% |
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 23 October 2026 via checked.be.