BASTINO: 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.
BASTINO
Largest movements
- Cash +€98,311
up €98,311 (+61.8%), from €158,987 to €257,298
mainly Net result for the year (+€142,561) and Other debts (+€117,690)
- Other debts +€117,690
up €117,690 (+93.3%), from €126,079 to €243,770
- Tax, wage and social debts -€16,068
down €16,068 (-95.9%), from €16,748 to €680
- Reserves -€3,464
down €3,464 (-12.4%), from €28,025 to €24,561
- Gross operating margin +€46,851
up €46,851 (+31.8%), from €147,461 to €194,312
- Taxes +€18,520
up €18,520 (+62.0%), from €29,889 to €48,409
- Financial charges -€2,598
down €2,598 (-54.3%), from €4,781 to €2,183
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 | €176,237 | €273,284 | +€97,047 | +55.1% |
| Fixed assets | 21/28 | €1,147 | €508 | -€639 | -55.7% |
| Tangible fixed assets | 22/27 | €1,147 | €508 | -€639 | -55.7% |
| Furniture and vehicles | 24 | €1,147 | €508 | -€639 | -55.7% |
| Current assets | 29/58 | €175,090 | €272,776 | +€97,686 | +55.8% |
| Amounts receivable within one year | 40/41 | €16,104 | €15,479 | -€625 | -3.9% |
| Trade receivables | 40 | €14,100 | €13,780 | -€320 | -2.3% |
| Other amounts receivable | 41 | €2,004 | €1,699 | -€306 | -15.2% |
| Cash at bank and in hand | 54/58 | €158,987 | €257,298 | +€98,311 | +61.8% |
| Total equity and liabilities | 10/49 | €176,237 | €273,284 | +€97,047 | +55.1% |
| Equity | 10/15 | €29,525 | €26,061 | -€3,464 | -11.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €28,025 | €24,561 | -€3,464 | -12.4% |
| Distributable reserves | 133 | €28,025 | €24,561 | -€3,464 | -12.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €146,712 | €247,223 | +€100,511 | +68.5% |
| Amounts payable within one year | 42/48 | €143,985 | €245,132 | +€101,147 | +70.2% |
| Trade debts | 44 | €1,158 | €682 | -€475 | -41.1% |
| Suppliers | 440/4 | €1,158 | €682 | -€475 | -41.1% |
| Taxes, remuneration and social security | 45 | €16,748 | €680 | -€16,068 | -95.9% |
| Taxes | 450/3 | €16,748 | €680 | -€16,068 | -95.9% |
| Other amounts payable | 47/48 | €126,079 | €243,770 | +€117,690 | +93.3% |
| Accrued charges and deferred income | 492/3 | €2,726 | €2,090 | -€636 | -23.3% |
| Non-recurring operating income | 76A | €8,606 | €0 | -€8,606 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €639 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €3,967 | €0 | -€3,967 | -100% |
| Gross operating margin | 9900 | €147,461 | €194,312 | +€46,851 | +31.8% |
| Operating profit (loss) | 9901 | €142,350 | €193,153 | +€50,803 | +35.7% |
| Financial income | 75/76B | €346 | €0 | -€346 | -100% |
| Recurring financial income | 75 | €346 | €0 | -€346 | -100% |
| Financial charges | 65/66B | €4,781 | €2,183 | -€2,598 | -54.3% |
| Recurring financial charges | 65 | €4,781 | €2,183 | -€2,598 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €137,914 | €190,970 | +€53,055 | +38.5% |
| Income taxes | 67/77 | €29,889 | €48,409 | +€18,520 | +62.0% |
| Profit (loss) for the period | 9904 | €108,025 | €142,561 | +€34,536 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,025 | €142,561 | +€34,536 | +32.0% |
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 13 October 2026 via checked.be.