BASTIJNS RETAIL: 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.
What changed
BASTIJNS RETAIL
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€12,685
2024 · €66,177-€78,862
Equity
€60,146
2024 · €72,831-€12,685
Cash
€10,828
2024 · €12,975-€2,147
Balance sheet total
€1.5m
2024 · €1.6m-€81,166
Largest movements
Assets
- Tangible fixed assets -€76,120
down €76,120 (-19.4%), from €392,738 to €316,618
of which Other tangible fixed assets: -€66,218
Equity and liabilities
- Current portion of long-term debt -€115,789
down €115,789 (-62.0%), from €186,621 to €70,832
- Trade debts +€94,454
up €94,454 (+46.6%), from €202,607 to €297,061
- Debts after one year -€42,442
down €42,442 (-4.8%), from €890,654 to €848,212
of which Financial debts: -€65,030
Income statement
- Gross operating margin -€122,042
down €122,042 (-29.2%), from €418,621 to €296,579
- Financial charges -€17,204
down €17,204 (-28.9%), from €59,599 to €42,394
- Staff costs -€17,068
down €17,068 (-8.7%), from €196,390 to €179,323
- Depreciation -€10,292
down €10,292 (-10.2%), from €100,824 to €90,532
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.
Result 2024
€66,177
Gross operating margin
-€122,042
Staff costs
+€17,068
Depreciation
+€10,292
Other operating charges
-€1,765
Other operating items
-€900
Financial income
+€1,263
Financial charges
+€17,204
Taxes
+€17
Result 2025
-€12,685
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€170,557
Investment
-€14,397
Financing
-€158,307
Cash 2024
€12,975
From operations (derived)
+€170,557
Net result for the year
-€12,685
Depreciation
+€90,532
Stocks and contracts
+€7,837
Receivables within one year
-€891
Deferred charges and accrued income
-€4,062
Trade debts
+€94,454
Tax, wage and social debts
-€2,964
Other debts
-€1,664
Investment (derived)
-€14,397
Investment in fixed assets (net)
-€14,412
Current investments
+€15
Financing
-€158,307
Debts after one year
-€42,442
Current portion of long-term debt
-€115,789
Short-term financial debts
-€76
Cash 2025
€10,828
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,552,288 | €1,471,122 | -€81,166 | -5.2% |
| Fixed assets | 21/28 | €742,938 | €666,818 | -€76,120 | -10.2% |
| Tangible fixed assets | 22/27 | €392,738 | €316,618 | -€76,120 | -19.4% |
| Plant, machinery and equipment | 23 | €29,324 | €19,814 | -€9,510 | -32.4% |
| Furniture and vehicles | 24 | €961 | €570 | -€391 | -40.7% |
| Other tangible fixed assets | 26 | €362,453 | €296,235 | -€66,218 | -18.3% |
| Financial fixed assets | 28 | €350,200 | €350,200 | = | 0.0% |
| Current assets | 29/58 | €809,350 | €804,304 | -€5,046 | -0.6% |
| Stocks and contracts in progress | 3 | €362,035 | €354,198 | -€7,837 | -2.2% |
| Stocks | 30/36 | €362,035 | €354,198 | -€7,837 | -2.2% |
| Amounts receivable within one year | 40/41 | €404,185 | €405,076 | +€891 | +0.2% |
| Trade receivables | 40 | €146,860 | €147,380 | +€521 | +0.4% |
| Other amounts receivable | 41 | €257,325 | €257,695 | +€370 | +0.1% |
| Current investments | 50/53 | €15 | €0 | -€15 | -100% |
| Cash at bank and in hand | 54/58 | €12,975 | €10,828 | -€2,147 | -16.5% |
| Deferred charges and accrued income | 490/1 | €30,141 | €34,203 | +€4,062 | +13.5% |
| Total equity and liabilities | 10/49 | €1,552,288 | €1,471,122 | -€81,166 | -5.2% |
| Equity | 10/15 | €72,831 | €60,146 | -€12,685 | -17.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €157,207 | €157,207 | = | 0.0% |
| Distributable reserves | 133 | €157,207 | €157,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,376 | -€147,061 | -€12,685 | -9.4% |
| Amounts payable | 17/49 | €1,479,457 | €1,410,976 | -€68,481 | -4.6% |
| Amounts payable after more than one year | 17 | €890,654 | €848,212 | -€42,442 | -4.8% |
| Financial debts | 170/4 | €440,030 | €375,000 | -€65,030 | -14.8% |
| Trade debts | 175 | €450,624 | €473,212 | +€22,588 | +5.0% |
| Amounts payable within one year | 42/48 | €588,803 | €562,764 | -€26,039 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €186,621 | €70,832 | -€115,789 | -62.0% |
| Financial debts | 43 | €150,776 | €150,701 | -€76 | -0.1% |
| Credit institutions | 430/8 | €150,776 | €150,701 | -€76 | -0.1% |
| Trade debts | 44 | €202,607 | €297,061 | +€94,454 | +46.6% |
| Suppliers | 440/4 | €202,607 | €297,061 | +€94,454 | +46.6% |
| Taxes, remuneration and social security | 45 | €37,365 | €34,401 | -€2,964 | -7.9% |
| Taxes | 450/3 | €495 | €427 | -€68 | -13.6% |
| Remuneration and social security | 454/9 | €36,870 | €33,974 | -€2,896 | -7.9% |
| Other amounts payable | 47/48 | €11,434 | €9,770 | -€1,664 | -14.6% |
| Remuneration, social security and pensions | 62 | €196,390 | €179,323 | -€17,068 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,824 | €90,532 | -€10,292 | -10.2% |
| Other operating charges | 640/8 | €2,451 | €4,216 | +€1,765 | +72.0% |
| Non-recurring operating charges | 66A | - | €900 | +€900 | |
| Gross operating margin | 9900 | €418,621 | €296,579 | -€122,042 | -29.2% |
| Operating profit (loss) | 9901 | €118,955 | €21,609 | -€97,347 | -81.8% |
| Financial income | 75/76B | €7,055 | €8,318 | +€1,263 | +17.9% |
| Recurring financial income | 75 | €7,055 | €8,318 | +€1,263 | +17.9% |
| Financial charges | 65/66B | €59,599 | €42,394 | -€17,204 | -28.9% |
| Recurring financial charges | 65 | €59,599 | €42,394 | -€17,204 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €66,411 | -€12,468 | -€78,879 | |
| Income taxes | 67/77 | €235 | €217 | -€17 | -7.4% |
| Profit (loss) for the period | 9904 | €66,177 | -€12,685 | -€78,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,177 | -€12,685 | -€78,862 |
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 31 October 2026 via checked.be.