BASTIN: 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.
BASTIN
Largest movements
- Receivables within one year -€16,511
down €16,511 (-61.3%), from €26,946 to €10,435
of which Trade receivables: -€15,477
- Stocks and contracts +€7,522
up €7,522 (+22.6%), from €33,332 to €40,854
- Cash +€1,546
up €1,546 (+73.7%), from €2,098 to €3,644
mainly Receivables within one year (+€16,511) and Trade debts (+€5,671)
- Tangible fixed assets +€1,191
up €1,191 (+30.1%), from €3,962 to €5,153
of which Furniture and vehicles: +€1,765
- Tax, wage and social debts -€5,858
down €5,858 (-30.7%), from €19,099 to €13,240
of which Remuneration and social security: -€3,098
- Trade debts +€5,671
up €5,671 (+214.3%), from €2,647 to €8,317
- Accrued charges and deferred income -€3,402
down €3,402 (-100.0%), from €3,402 to €0
- Profit (loss) carried forward +€2,873
up €2,873 (+6.3%), from -€45,676 to -€42,803
- Current portion of long-term debt -€2,571
down €2,571 (-100.0%), from €2,571 to €0
- Gross operating margin -€23,196
down €23,196 (-57.4%), from €40,445 to €17,249
- Staff costs -€14,998
down €14,998 (-68.3%), from €21,968 to €6,970
- Taxes -€5,460
down €5,460 (-95.8%), from €5,700 to €240
- Write-downs -€2,630
down €2,630 (-64.2%), from €4,094 to €1,464
- Other operating charges +€1,787
up €1,787 (+106.6%), from €1,677 to €3,464
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.
Cash bridge derived
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 | €67,759 | €62,119 | -€5,641 | -8.3% |
| Fixed assets | 21/28 | €3,962 | €5,153 | +€1,191 | +30.1% |
| Tangible fixed assets | 22/27 | €3,962 | €5,153 | +€1,191 | +30.1% |
| Plant, machinery and equipment | 23 | €3,459 | €2,885 | -€574 | -16.6% |
| Furniture and vehicles | 24 | €503 | €2,268 | +€1,765 | +350.8% |
| Current assets | 29/58 | €63,798 | €56,966 | -€6,832 | -10.7% |
| Stocks and contracts in progress | 3 | €33,332 | €40,854 | +€7,522 | +22.6% |
| Stocks | 30/36 | €33,332 | €40,854 | +€7,522 | +22.6% |
| Amounts receivable within one year | 40/41 | €26,946 | €10,435 | -€16,511 | -61.3% |
| Trade receivables | 40 | €24,200 | €8,722 | -€15,477 | -64.0% |
| Other amounts receivable | 41 | €2,746 | €1,713 | -€1,033 | -37.6% |
| Cash at bank and in hand | 54/58 | €2,098 | €3,644 | +€1,546 | +73.7% |
| Deferred charges and accrued income | 490/1 | €1,422 | €2,033 | +€611 | +43.0% |
| Total equity and liabilities | 10/49 | €67,759 | €62,119 | -€5,641 | -8.3% |
| Equity | 10/15 | €26,169 | €29,042 | +€2,873 | +11.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €9,844 | €9,844 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,644 | €3,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,676 | -€42,803 | +€2,873 | +6.3% |
| Amounts payable | 17/49 | €41,591 | €33,077 | -€8,514 | -20.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,189 | €33,077 | -€5,111 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €2,571 | €0 | -€2,571 | -100.0% |
| Trade debts | 44 | €2,647 | €8,317 | +€5,671 | +214.3% |
| Suppliers | 440/4 | €2,647 | €8,317 | +€5,671 | +214.3% |
| Taxes, remuneration and social security | 45 | €19,099 | €13,240 | -€5,858 | -30.7% |
| Taxes | 450/3 | €9,789 | €7,029 | -€2,760 | -28.2% |
| Remuneration and social security | 454/9 | €9,310 | €6,212 | -€3,098 | -33.3% |
| Other amounts payable | 47/48 | €13,873 | €11,520 | -€2,353 | -17.0% |
| Accrued charges and deferred income | 492/3 | €3,402 | €0 | -€3,402 | -100.0% |
| Remuneration, social security and pensions | 62 | €21,968 | €6,970 | -€14,998 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €2,037 | +€1,419 | +229.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,094 | €1,464 | -€2,630 | -64.2% |
| Other operating charges | 640/8 | €1,677 | €3,464 | +€1,787 | +106.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €40,445 | €17,249 | -€23,196 | -57.4% |
| Operating profit (loss) | 9901 | €12,088 | €3,314 | -€8,774 | -72.6% |
| Financial income | 75/76B | €1,036 | €2 | -€1,034 | -99.8% |
| Recurring financial income | 75 | €1,036 | €2 | -€1,034 | -99.8% |
| Financial charges | 65/66B | €631 | €203 | -€428 | -67.8% |
| Recurring financial charges | 65 | €631 | €203 | -€428 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €12,493 | €3,113 | -€9,380 | -75.1% |
| Income taxes | 67/77 | €5,700 | €240 | -€5,460 | -95.8% |
| Profit (loss) for the period | 9904 | €6,793 | €2,873 | -€3,920 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,793 | €2,873 | -€3,920 | -57.7% |
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 11 October 2026 via checked.be.