BASTIS: 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.
BASTIS
Largest movements
- Receivables after one year +€106,636
up €106,636 (+11.1%), from €963,171 to €1.1m
- Tangible fixed assets -€37,862
down €37,862 (-5.5%), from €685,391 to €647,529
of which Furniture and vehicles: -€24,480
- Receivables within one year +€30,208
up €30,208 (+89.0%), from €33,935 to €64,144
of which Trade receivables: +€23,104
- Debts after one year -€738,936
down €738,936 (-48.1%), from €1.5m to €798,637
of which Other amounts payable: -€728,460
- Contributions +€500,000
up €500,000 (+2,688%), from €18,600 to €518,600
- Short-term financial debts +€294,138
up €294,138 (+5,017%), from €5,862 to €300,000
- Accrued charges and deferred income +€33,986
new in 2025: €33,986
- Financial charges +€34,229
up €34,229 (+601%), from €5,700 to €39,929
- Depreciation -€15,764
down €15,764 (-36.6%), from €43,107 to €27,344
- Taxes -€8,954
down €8,954 (-64.7%), from €13,849 to €4,896
- Gross operating margin -€5,266
down €5,266 (-6.7%), from €78,688 to €73,422
- Other operating charges +€1,156
up €1,156 (+71.3%), from €1,622 to €2,777
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 | €1,706,435 | €1,804,324 | +€97,889 | +5.7% |
| Fixed assets | 21/28 | €695,391 | €657,529 | -€37,862 | -5.4% |
| Tangible fixed assets | 22/27 | €685,391 | €647,529 | -€37,862 | -5.5% |
| Land and buildings | 22 | €132,097 | €129,233 | -€2,864 | -2.2% |
| Furniture and vehicles | 24 | €96,010 | €71,530 | -€24,480 | -25.5% |
| Leasing and similar rights | 25 | €10,518 | - | -€10,518 | |
| Assets under construction and advance payments | 27 | €446,765 | €446,765 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €1,011,044 | €1,146,795 | +€135,751 | +13.4% |
| Amounts receivable after more than one year | 29 | €963,171 | €1,069,807 | +€106,636 | +11.1% |
| Other amounts receivable | 291 | €963,171 | €1,069,807 | +€106,636 | +11.1% |
| Amounts receivable within one year | 40/41 | €33,935 | €64,144 | +€30,208 | +89.0% |
| Trade receivables | 40 | €32,757 | €55,861 | +€23,104 | +70.5% |
| Other amounts receivable | 41 | €1,179 | €8,283 | +€7,104 | +603% |
| Cash at bank and in hand | 54/58 | €946 | €1,079 | +€132 | +14.0% |
| Deferred charges and accrued income | 490/1 | €12,992 | €11,765 | -€1,226 | -9.4% |
| Total equity and liabilities | 10/49 | €1,706,435 | €1,804,324 | +€97,889 | +5.7% |
| Equity | 10/15 | €114,406 | €612,883 | +€498,477 | +436% |
| Contributions | 10/11 | €18,600 | €518,600 | +€500,000 | +2,688% |
| Reserves | 13 | €95,806 | €95,806 | = | 0.0% |
| Distributable reserves | 133 | €95,806 | €95,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,523 | -€1,523 | |
| Amounts payable | 17/49 | €1,592,029 | €1,191,441 | -€400,588 | -25.2% |
| Amounts payable after more than one year | 17 | €1,537,573 | €798,637 | -€738,936 | -48.1% |
| Financial debts | 170/4 | €98,060 | €87,583 | -€10,476 | -10.7% |
| Other amounts payable | 178/9 | €1,439,513 | €711,054 | -€728,460 | -50.6% |
| Amounts payable within one year | 42/48 | €54,456 | €358,818 | +€304,362 | +559% |
| Current portion of amounts payable after more than one year | 42 | €17,640 | €10,476 | -€7,164 | -40.6% |
| Financial debts | 43 | €5,862 | €300,000 | +€294,138 | +5,017% |
| Credit institutions | 430/8 | €5,862 | €300,000 | +€294,138 | +5,017% |
| Trade debts | 44 | €435 | €16,900 | +€16,465 | +3,788% |
| Suppliers | 440/4 | €435 | €16,900 | +€16,465 | +3,788% |
| Taxes, remuneration and social security | 45 | €30,519 | €31,442 | +€923 | +3.0% |
| Taxes | 450/3 | €27,319 | €21,842 | -€5,477 | -20.0% |
| Remuneration and social security | 454/9 | €3,200 | €9,600 | +€6,400 | +200% |
| Accrued charges and deferred income | 492/3 | - | €33,986 | +€33,986 | |
| Non-recurring operating income | 76A | - | €22,201 | +€22,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,107 | €27,344 | -€15,764 | -36.6% |
| Other operating charges | 640/8 | €1,622 | €2,777 | +€1,156 | +71.3% |
| Gross operating margin | 9900 | €78,688 | €73,422 | -€5,266 | -6.7% |
| Operating profit (loss) | 9901 | €33,959 | €43,301 | +€9,342 | +27.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,700 | €39,929 | +€34,229 | +601% |
| Recurring financial charges | 65 | €5,700 | €39,929 | +€34,229 | +601% |
| Profit (loss) for the period before taxes | 9903 | €28,259 | €3,372 | -€24,887 | -88.1% |
| Income taxes | 67/77 | €13,849 | €4,896 | -€8,954 | -64.7% |
| Profit (loss) for the period | 9904 | €14,410 | -€1,523 | -€15,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,410 | -€1,523 | -€15,933 |
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 17 October 2026 via checked.be.