BASTIEN: 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.
BASTIEN
Largest movements
- Cash -€17,425
down €17,425 (-25.0%), from €69,692 to €52,268
mainly Receivables within one year (-€9,229) and Net result for the year (-€3,913)
- Receivables within one year +€9,229
up €9,229 (+122%), from €7,536 to €16,765
- Deferred charges and accrued income +€2,734
up €2,734 (+449%), from €609 to €3,343
- Profit (loss) carried forward -€3,913
down €3,913 (-27.8%), from -€14,086 to -€17,999
- Tax, wage and social debts -€3,297
down €3,297 (-43.3%), from €7,614 to €4,316
of which Taxes: -€3,388
- Other debts +€1,901
up €1,901 (+3.0%), from €62,881 to €64,782
- Gross operating margin -€10,399
down €10,399 (-22.6%), from €46,053 to €35,654
- Taxes -€3,290
down €3,290 (-89.5%), from €3,676 to €386
- Other operating charges +€1,523
up €1,523 (+98.6%), from €1,544 to €3,068
- Staff costs +€877
up €877 (+2.7%), from €32,455 to €33,332
- Financial charges -€859
down €859 (-46.1%), from €1,863 to €1,004
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 | €80,159 | €75,398 | -€4,761 | -5.9% |
| Fixed assets | 21/28 | €2,322 | €3,023 | +€701 | +30.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,272 | €2,973 | +€701 | +30.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,272 | €2,973 | +€701 | +30.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €77,837 | €72,375 | -€5,462 | -7.0% |
| Amounts receivable within one year | 40/41 | €7,536 | €16,765 | +€9,229 | +122% |
| Trade receivables | 40 | €7,536 | €16,765 | +€9,229 | +122% |
| Cash at bank and in hand | 54/58 | €69,692 | €52,268 | -€17,425 | -25.0% |
| Deferred charges and accrued income | 490/1 | €609 | €3,343 | +€2,734 | +449% |
| Total equity and liabilities | 10/49 | €80,159 | €75,398 | -€4,761 | -5.9% |
| Equity | 10/15 | €6,366 | €2,453 | -€3,913 | -61.5% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,086 | -€17,999 | -€3,913 | -27.8% |
| Amounts payable | 17/49 | €73,794 | €72,946 | -€848 | -1.1% |
| Amounts payable within one year | 42/48 | €73,794 | €72,946 | -€848 | -1.1% |
| Trade debts | 44 | €3,300 | €3,847 | +€548 | +16.6% |
| Suppliers | 440/4 | €3,300 | €3,847 | +€548 | +16.6% |
| Taxes, remuneration and social security | 45 | €7,614 | €4,316 | -€3,297 | -43.3% |
| Taxes | 450/3 | €3,992 | €604 | -€3,388 | -84.9% |
| Remuneration and social security | 454/9 | €3,622 | €3,712 | +€91 | +2.5% |
| Other amounts payable | 47/48 | €62,881 | €64,782 | +€1,901 | +3.0% |
| Non-recurring operating income | 76A | - | €6,372 | +€6,372 | |
| Remuneration, social security and pensions | 62 | €32,455 | €33,332 | +€877 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,853 | €1,777 | -€76 | -4.1% |
| Other operating charges | 640/8 | €1,544 | €3,068 | +€1,523 | +98.6% |
| Gross operating margin | 9900 | €46,053 | €35,654 | -€10,399 | -22.6% |
| Operating profit (loss) | 9901 | €10,200 | -€2,523 | -€12,723 | |
| Financial charges | 65/66B | €1,863 | €1,004 | -€859 | -46.1% |
| Recurring financial charges | 65 | €1,863 | €1,004 | -€859 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €8,337 | -€3,527 | -€11,864 | |
| Income taxes | 67/77 | €3,676 | €386 | -€3,290 | -89.5% |
| Profit (loss) for the period | 9904 | €4,661 | -€3,913 | -€8,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,661 | -€3,913 | -€8,574 |
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 14 October 2026 via checked.be.