BASTIN CONSULTING: 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 CONSULTING
Largest movements
- Cash +€143,661
up €143,661 (+423%), from €33,996 to €177,657
mainly Net result for the year (+€91,398) and Current investments (+€51,437)
- Current investments -€51,437
down €51,437 (-29.0%), from €177,647 to €126,210
- Tangible fixed assets -€19,272
down €19,272 (-6.5%), from €298,163 to €278,891
of which Land and buildings: -€19,673
- Reserves +€91,398
up €91,398 (+31.5%), from €290,128 to €381,526
of which Distributable reserves: +€91,398
- Debts after one year -€37,591
down €37,591 (-18.9%), from €198,660 to €161,069
of which Financial debts: -€28,943
- Tax, wage and social debts +€15,210
up €15,210 (+84.0%), from €18,106 to €33,316
- Financial income +€24,219
up €24,219 (+11,212%), from €216 to €24,435
- Gross operating margin +€18,022
up €18,022 (+15.0%), from €119,990 to €138,013
- Taxes +€12,109
up €12,109 (+51.3%), from €23,616 to €35,725
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 | €553,492 | €624,019 | +€70,526 | +12.7% |
| Fixed assets | 21/28 | €298,413 | €279,141 | -€19,272 | -6.5% |
| Tangible fixed assets | 22/27 | €298,163 | €278,891 | -€19,272 | -6.5% |
| Land and buildings | 22 | €287,075 | €267,402 | -€19,673 | -6.9% |
| Furniture and vehicles | 24 | €11,087 | €11,489 | +€402 | +3.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €255,080 | €344,878 | +€89,798 | +35.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €16,274 | -€3,726 | -18.6% |
| Other amounts receivable | 291 | €20,000 | €16,274 | -€3,726 | -18.6% |
| Amounts receivable within one year | 40/41 | €21,218 | €22,616 | +€1,398 | +6.6% |
| Trade receivables | 40 | €21,181 | €22,616 | +€1,435 | +6.8% |
| Other amounts receivable | 41 | €37 | €0 | -€37 | -100% |
| Current investments | 50/53 | €177,647 | €126,210 | -€51,437 | -29.0% |
| Cash at bank and in hand | 54/58 | €33,996 | €177,657 | +€143,661 | +423% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,122 | -€97 | -4.4% |
| Total equity and liabilities | 10/49 | €553,492 | €624,019 | +€70,526 | +12.7% |
| Equity | 10/15 | €302,714 | €394,112 | +€91,398 | +30.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €186 | €186 | = | 0.0% |
| Reserves | 13 | €290,128 | €381,526 | +€91,398 | +31.5% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €285,128 | €376,526 | +€91,398 | +32.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €250,778 | €229,907 | -€20,871 | -8.3% |
| Amounts payable after more than one year | 17 | €198,660 | €161,069 | -€37,591 | -18.9% |
| Financial debts | 170/4 | €127,782 | €98,839 | -€28,943 | -22.6% |
| Other amounts payable | 178/9 | €70,878 | €62,230 | -€8,648 | -12.2% |
| Amounts payable within one year | 42/48 | €52,065 | €68,837 | +€16,773 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €28,280 | €28,943 | +€662 | +2.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,791 | €3,257 | +€466 | +16.7% |
| Suppliers | 440/4 | €2,791 | €3,257 | +€466 | +16.7% |
| Taxes, remuneration and social security | 45 | €18,106 | €33,316 | +€15,210 | +84.0% |
| Taxes | 450/3 | €18,106 | €33,316 | +€15,210 | +84.0% |
| Other amounts payable | 47/48 | €2,888 | €3,322 | +€434 | +15.0% |
| Accrued charges and deferred income | 492/3 | €53 | €0 | -€53 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,452 | €26,516 | +€64 | +0.2% |
| Other operating charges | 640/8 | €2,660 | €2,545 | -€115 | -4.3% |
| Gross operating margin | 9900 | €119,990 | €138,013 | +€18,022 | +15.0% |
| Operating profit (loss) | 9901 | €90,879 | €108,951 | +€18,073 | +19.9% |
| Financial income | 75/76B | €216 | €24,435 | +€24,219 | +11,212% |
| Recurring financial income | 75 | €216 | €24,435 | +€24,219 | +11,212% |
| Financial charges | 65/66B | €5,849 | €6,263 | +€415 | +7.1% |
| Recurring financial charges | 65 | €5,849 | €6,263 | +€415 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €85,246 | €127,123 | +€41,877 | +49.1% |
| Income taxes | 67/77 | €23,616 | €35,725 | +€12,109 | +51.3% |
| Profit (loss) for the period | 9904 | €61,630 | €91,398 | +€29,768 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,630 | €91,398 | +€29,768 | +48.3% |
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 30 October 2026 via checked.be.