Bastien Branche: 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 Branche
Largest movements
- Cash -€5,887
down €5,887 (-47.9%), from €12,280 to €6,393
mainly Net result for the year (-€8,916) and Trade debts (-€4,726)
- Tangible fixed assets -€4,787
down €4,787 (-87.8%), from €5,454 to €667
- Receivables within one year -€1,842
down €1,842 (-9.2%), from €20,074 to €18,232
of which Trade receivables: -€2,146
- Deferred charges and accrued income -€1,275
down €1,275 (-63.7%), from €2,000 to €725
- Profit (loss) carried forward -€8,916
down €8,916 (-36.0%), from €24,745 to €15,828
- Trade debts -€4,726
down €4,726 (-70.8%), from €6,676 to €1,950
- Gross operating margin -€22,434
down €22,434, from €18,524 to -€3,909
- Taxes -€2,854
no longer reported in 2024 (was €2,854)
- Depreciation -€410
down €410 (-7.9%), from €5,198 to €4,787
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,108 | €26,317 | -€13,791 | -34.4% |
| Fixed assets | 21/28 | €5,754 | €967 | -€4,787 | -83.2% |
| Tangible fixed assets | 22/27 | €5,454 | €667 | -€4,787 | -87.8% |
| Furniture and vehicles | 24 | €5,454 | €667 | -€4,787 | -87.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €34,354 | €25,351 | -€9,003 | -26.2% |
| Amounts receivable within one year | 40/41 | €20,074 | €18,232 | -€1,842 | -9.2% |
| Trade receivables | 40 | €19,997 | €17,851 | -€2,146 | -10.7% |
| Other amounts receivable | 41 | €77 | €381 | +€304 | +395% |
| Cash at bank and in hand | 54/58 | €12,280 | €6,393 | -€5,887 | -47.9% |
| Deferred charges and accrued income | 490/1 | €2,000 | €725 | -€1,275 | -63.7% |
| Total equity and liabilities | 10/49 | €40,108 | €26,317 | -€13,791 | -34.4% |
| Equity | 10/15 | €28,745 | €19,828 | -€8,916 | -31.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,745 | €15,828 | -€8,916 | -36.0% |
| Amounts payable | 17/49 | €11,364 | €6,489 | -€4,874 | -42.9% |
| Amounts payable within one year | 42/48 | €11,364 | €6,489 | -€4,874 | -42.9% |
| Trade debts | 44 | €6,676 | €1,950 | -€4,726 | -70.8% |
| Suppliers | 440/4 | €6,676 | €1,950 | -€4,726 | -70.8% |
| Taxes, remuneration and social security | 45 | €2,854 | €2,854 | = | 0.0% |
| Taxes | 450/3 | €2,854 | €2,854 | = | 0.0% |
| Other amounts payable | 47/48 | €1,834 | €1,685 | -€149 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,198 | €4,787 | -€410 | -7.9% |
| Other operating charges | 640/8 | - | €110 | +€110 | |
| Gross operating margin | 9900 | €18,524 | -€3,909 | -€22,434 | |
| Operating profit (loss) | 9901 | €13,327 | -€8,807 | -€22,133 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €114 | €109 | -€4 | -3.7% |
| Recurring financial charges | 65 | €114 | €109 | -€4 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €13,216 | -€8,916 | -€22,132 | |
| Income taxes | 67/77 | €2,854 | - | -€2,854 | |
| Profit (loss) for the period | 9904 | €10,362 | -€8,916 | -€19,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,362 | -€8,916 | -€19,278 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.