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
- Tangible fixed assets -€20,962
down €20,962 (-31.3%), from €67,067 to €46,105
of which Furniture and vehicles: -€20,252
- Cash -€14,885
down €14,885 (-6.9%), from €215,107 to €200,221
mainly Contributions, distributions and other (-€600,000) and Receivables within one year (-€13,176)
- Receivables within one year +€13,176
up €13,176 (+17.7%), from €74,360 to €87,536
of which Other amounts receivable: +€10,000
- Reserves -€525,986
down €525,986 (-96.1%), from €547,584 to €21,598
- Other debts +€496,302
up €496,302 (+325%), from €152,744 to €649,046
- Gross operating margin +€18,791
up €18,791 (+16.5%), from €113,614 to €132,405
- Financial income -€10,776
down €10,776 (-53.1%), from €20,281 to €9,504
- Taxes +€5,042
up €5,042 (+25.2%), from €20,000 to €25,042
- Financial charges -€2,846
down €2,846 (-12.6%), from €22,620 to €19,775
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 | €1,250,434 | €1,219,536 | -€30,898 | -2.5% |
| Fixed assets | 21/28 | €952,741 | €931,779 | -€20,962 | -2.2% |
| Tangible fixed assets | 22/27 | €67,067 | €46,105 | -€20,962 | -31.3% |
| Furniture and vehicles | 24 | €63,822 | €43,570 | -€20,252 | -31.7% |
| Other tangible fixed assets | 26 | €3,245 | €2,534 | -€711 | -21.9% |
| Financial fixed assets | 28 | €885,674 | €885,674 | = | 0.0% |
| Current assets | 29/58 | €297,693 | €287,757 | -€9,935 | -3.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €74,360 | €87,536 | +€13,176 | +17.7% |
| Trade receivables | 40 | €19,360 | €22,536 | +€3,176 | +16.4% |
| Other amounts receivable | 41 | €55,000 | €65,000 | +€10,000 | +18.2% |
| Cash at bank and in hand | 54/58 | €215,107 | €200,221 | -€14,885 | -6.9% |
| Deferred charges and accrued income | 490/1 | €8,226 | €0 | -€8,226 | -100% |
| Total equity and liabilities | 10/49 | €1,250,434 | €1,219,536 | -€30,898 | -2.5% |
| Equity | 10/15 | €797,584 | €271,598 | -€525,986 | -65.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €547,584 | €21,598 | -€525,986 | -96.1% |
| Distributable reserves | 133 | €547,584 | €21,598 | -€525,986 | -96.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €452,850 | €947,938 | +€495,088 | +109% |
| Amounts payable after more than one year | 17 | €277,407 | €266,058 | -€11,350 | -4.1% |
| Financial debts | 170/4 | €27,407 | €266,058 | +€238,650 | +871% |
| Other amounts payable | 178/9 | €250,000 | - | -€250,000 | |
| Amounts payable within one year | 42/48 | €175,443 | €681,881 | +€506,438 | +289% |
| Current portion of amounts payable after more than one year | 42 | €10,787 | €11,350 | +€562 | +5.2% |
| Trade debts | 44 | €3,155 | €3,205 | +€50 | +1.6% |
| Suppliers | 440/4 | €3,155 | €3,205 | +€50 | +1.6% |
| Taxes, remuneration and social security | 45 | €8,757 | €18,281 | +€9,524 | +109% |
| Taxes | 450/3 | €8,757 | €18,281 | +€9,524 | +109% |
| Other amounts payable | 47/48 | €152,744 | €649,046 | +€496,302 | +325% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,387 | €20,962 | +€576 | +2.8% |
| Other operating charges | 640/8 | €2,021 | €2,116 | +€95 | +4.7% |
| Gross operating margin | 9900 | €113,614 | €132,405 | +€18,791 | +16.5% |
| Operating profit (loss) | 9901 | €91,206 | €109,326 | +€18,120 | +19.9% |
| Financial income | 75/76B | €20,281 | €9,504 | -€10,776 | -53.1% |
| Recurring financial income | 75 | €20,281 | €9,504 | -€10,776 | -53.1% |
| Financial charges | 65/66B | €22,620 | €19,775 | -€2,846 | -12.6% |
| Recurring financial charges | 65 | €22,620 | €19,775 | -€2,846 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €88,866 | €99,056 | +€10,190 | +11.5% |
| Income taxes | 67/77 | €20,000 | €25,042 | +€5,042 | +25.2% |
| Profit (loss) for the period | 9904 | €68,866 | €74,014 | +€5,148 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,866 | €74,014 | +€5,148 | +7.5% |
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 28 October 2026 via checked.be.