BASTIMMO: what changed
Two fiscal 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.
BASTIMMO
Largest movements
- Cash +€44,947
up €44,947 (+38.1%), from €117,997 to €162,944
mainly Receivables within one year (+€30,830) and Depreciation (+€8,403)
- Receivables within one year -€30,830
down €30,830 (-30.6%), from €100,745 to €69,915
- Tangible fixed assets -€8,403
down €8,403 (-7.7%), from €109,641 to €101,238
- Receivables after one year -€6,250
down €6,250 (-11.1%), from €56,250 to €50,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€7,150
up €7,150 (+135.7%), from €5,268 to €12,418
- Other operating charges +€2,223
up €2,223 (+108.0%), from €2,058 to €4,281
- Financial income -€347
down €347 (-17.9%), from €1,940 to €1,593
- Depreciation -€155
down €155 (-1.8%), from €8,558 to €8,403
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.
Cash bridge derived
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 | €384,633 | €384,097 | -€536 | -0.1% |
| Fixed assets | 21/28 | €109,641 | €101,238 | -€8,403 | -7.7% |
| Tangible fixed assets | 22/27 | €109,641 | €101,238 | -€8,403 | -7.7% |
| Land and buildings | 22 | €109,641 | €101,238 | -€8,403 | -7.7% |
| Current assets | 29/58 | €274,992 | €282,859 | +€7,867 | +2.9% |
| Amounts receivable after more than one year | 29 | €56,250 | €50,000 | -€6,250 | -11.1% |
| Trade receivables | 290 | €56,250 | €50,000 | -€6,250 | -11.1% |
| Amounts receivable within one year | 40/41 | €100,745 | €69,915 | -€30,830 | -30.6% |
| Other amounts receivable | 41 | €100,745 | €69,915 | -€30,830 | -30.6% |
| Cash at bank and in hand | 54/58 | €117,997 | €162,944 | +€44,947 | +38.1% |
| Total equity and liabilities | 10/49 | €384,633 | €384,097 | -€536 | -0.1% |
| Equity | 10/15 | €382,933 | €384,097 | +€1,164 | +0.3% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Capital | 10 | €160,000 | €160,000 | = | 0.0% |
| Issued capital | 100 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €222,933 | €224,097 | +€1,164 | +0.5% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €206,933 | €208,097 | +€1,164 | +0.6% |
| Amounts payable | 17/49 | €1,700 | - | -€1,700 | |
| Amounts payable within one year | 42/48 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,558 | €8,403 | -€155 | -1.8% |
| Other operating charges | 640/8 | €2,058 | €4,281 | +€2,223 | +108.0% |
| Gross operating margin | 9900 | €5,268 | €12,418 | +€7,150 | +135.7% |
| Operating profit (loss) | 9901 | -€5,348 | -€266 | +€5,082 | +95.0% |
| Financial income | 75/76B | €1,940 | €1,593 | -€347 | -17.9% |
| Recurring financial income | 75 | €1,940 | €1,593 | -€347 | -17.9% |
| Financial charges | 65/66B | €163 | €163 | = | 0.0% |
| Recurring financial charges | 65 | €163 | €163 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,571 | €1,164 | +€4,735 | |
| Profit (loss) for the period | 9904 | -€3,571 | €1,164 | +€4,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,571 | €1,164 | +€4,735 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.