BASTIDONNE: 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.
BASTIDONNE
Largest movements
- Cash +€113,706
up €113,706 (+33.0%), from €344,332 to €458,039
mainly Other debts (+€225,356) and Net result for the year (+€67,553)
- Intangible fixed assets -€12,000
down €12,000 (-50.0%), from €24,000 to €12,000
- Receivables within one year -€7,947
down €7,947 (-7.9%), from €100,252 to €92,305
of which Trade receivables: -€7,947
- Other debts +€225,356
up €225,356 (+157%), from €143,425 to €368,781
- Reserves -€157,447
down €157,447 (-54.7%), from €287,593 to €130,146
- Trade debts +€28,197
up €28,197 (+34.2%), from €82,334 to €110,531
- Gross operating margin +€14,052
up €14,052 (+11.2%), from €125,413 to €139,465
- Other operating charges +€4,051
up €4,051 (+405%), from €1,000 to €5,051
- Taxes +€2,160
up €2,160 (+13.8%), from €15,682 to €17,842
- Financial charges -€1,565
down €1,565 (-12.3%), from €12,689 to €11,125
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 | €571,250 | €663,514 | +€92,264 | +16.2% |
| Fixed assets | 21/28 | €121,547 | €107,648 | -€13,899 | -11.4% |
| Intangible fixed assets | 21 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Tangible fixed assets | 22/27 | €97,547 | €95,648 | -€1,899 | -1.9% |
| Plant, machinery and equipment | 23 | €5,629 | €23,686 | +€18,057 | +321% |
| Furniture and vehicles | 24 | €17,552 | €13,197 | -€4,355 | -24.8% |
| Other tangible fixed assets | 26 | €74,366 | €58,765 | -€15,601 | -21.0% |
| Current assets | 29/58 | €449,702 | €555,866 | +€106,164 | +23.6% |
| Amounts receivable within one year | 40/41 | €100,252 | €92,305 | -€7,947 | -7.9% |
| Trade receivables | 40 | €100,252 | €92,305 | -€7,947 | -7.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €344,332 | €458,039 | +€113,706 | +33.0% |
| Deferred charges and accrued income | 490/1 | €5,118 | €5,523 | +€405 | +7.9% |
| Total equity and liabilities | 10/49 | €571,250 | €663,514 | +€92,264 | +16.2% |
| Equity | 10/15 | €306,193 | €148,746 | -€157,447 | -51.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €287,593 | €130,146 | -€157,447 | -54.7% |
| Distributable reserves | 133 | €287,593 | €130,146 | -€157,447 | -54.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €265,056 | €514,767 | +€249,711 | +94.2% |
| Amounts payable after more than one year | 17 | €20,597 | €14,377 | -€6,220 | -30.2% |
| Financial debts | 170/4 | €20,597 | €14,377 | -€6,220 | -30.2% |
| Amounts payable within one year | 42/48 | €232,559 | €490,174 | +€257,615 | +111% |
| Current portion of amounts payable after more than one year | 42 | €6,118 | €6,220 | +€102 | +1.7% |
| Trade debts | 44 | €82,334 | €110,531 | +€28,197 | +34.2% |
| Suppliers | 440/4 | €82,334 | €110,531 | +€28,197 | +34.2% |
| Taxes, remuneration and social security | 45 | €682 | €4,642 | +€3,960 | +580% |
| Taxes | 450/3 | €682 | €342 | -€340 | -49.9% |
| Remuneration and social security | 454/9 | - | €4,300 | +€4,300 | |
| Other amounts payable | 47/48 | €143,425 | €368,781 | +€225,356 | +157% |
| Accrued charges and deferred income | 492/3 | €11,900 | €10,216 | -€1,684 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,531 | €37,937 | -€594 | -1.5% |
| Other operating charges | 640/8 | €1,000 | €5,051 | +€4,051 | +405% |
| Gross operating margin | 9900 | €125,413 | €139,465 | +€14,052 | +11.2% |
| Operating profit (loss) | 9901 | €85,882 | €96,477 | +€10,595 | +12.3% |
| Financial income | 75/76B | €8 | €42 | +€34 | +434% |
| Recurring financial income | 75 | €8 | €42 | +€34 | +434% |
| Financial charges | 65/66B | €12,689 | €11,125 | -€1,565 | -12.3% |
| Recurring financial charges | 65 | €12,689 | €11,125 | -€1,565 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €73,200 | €85,395 | +€12,194 | +16.7% |
| Income taxes | 67/77 | €15,682 | €17,842 | +€2,160 | +13.8% |
| Profit (loss) for the period | 9904 | €57,518 | €67,553 | +€10,035 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,518 | €67,553 | +€10,035 | +17.4% |
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 29 October 2026 via checked.be.