BASTIT: 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.
BASTIT
Largest movements
- Tangible fixed assets -€18,565
down €18,565 (-10.5%), from €177,615 to €159,049
of which Furniture and vehicles: -€10,398
- Receivables within one year -€18,279
down €18,279 (-45.0%), from €40,640 to €22,361
of which Other amounts receivable: -€21,178
- Deferred charges and accrued income +€13,381
new in 2025: €13,381
- Profit (loss) carried forward +€25,784
up €25,784, from -€2,241 to €23,542
- Trade debts -€24,590
down €24,590 (-78.7%), from €31,259 to €6,669
- Debts after one year -€24,360
down €24,360 (-18.8%), from €129,764 to €105,405
- Current portion of long-term debt -€4,717
down €4,717 (-16.2%), from €29,077 to €24,360
- Tax, wage and social debts +€2,400
up €2,400 (+36.3%), from €6,602 to €9,001
of which Taxes: +€4,400
- Gross operating margin +€26,931
up €26,931 (+58.6%), from €45,996 to €72,928
- Taxes +€5,078
up €5,078 (+214.4%), from €2,369 to €7,447
- Other operating charges -€1,315
down €1,315 (-33.3%), from €3,944 to €2,629
- Depreciation +€918
up €918 (+3.2%), from €28,254 to €29,171
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 | €219,504 | €195,260 | -€24,243 | -11.0% |
| Fixed assets | 21/28 | €177,990 | €159,124 | -€18,865 | -10.6% |
| Intangible fixed assets | 21 | €375 | €75 | -€300 | -80.0% |
| Tangible fixed assets | 22/27 | €177,615 | €159,049 | -€18,565 | -10.5% |
| Land and buildings | 22 | €129,699 | €123,764 | -€5,935 | -4.6% |
| Plant, machinery and equipment | 23 | €4,592 | €2,360 | -€2,232 | -48.6% |
| Furniture and vehicles | 24 | €43,323 | €32,925 | -€10,398 | -24.0% |
| Current assets | 29/58 | €41,514 | €36,136 | -€5,378 | -13.0% |
| Amounts receivable within one year | 40/41 | €40,640 | €22,361 | -€18,279 | -45.0% |
| Trade receivables | 40 | €18,991 | €21,890 | +€2,899 | +15.3% |
| Other amounts receivable | 41 | €21,649 | €471 | -€21,178 | -97.8% |
| Cash at bank and in hand | 54/58 | €874 | €395 | -€479 | -54.8% |
| Deferred charges and accrued income | 490/1 | - | €13,381 | +€13,381 | |
| Total equity and liabilities | 10/49 | €219,504 | €195,260 | -€24,243 | -11.0% |
| Equity | 10/15 | €18,219 | €44,002 | +€25,784 | +141.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,241 | €23,542 | +€25,784 | |
| Amounts payable | 17/49 | €201,285 | €151,258 | -€50,027 | -24.9% |
| Amounts payable after more than one year | 17 | €129,764 | €105,405 | -€24,360 | -18.8% |
| Financial debts | 170/4 | €129,764 | €105,405 | -€24,360 | -18.8% |
| Amounts payable within one year | 42/48 | €71,521 | €45,821 | -€25,700 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €29,077 | €24,360 | -€4,717 | -16.2% |
| Trade debts | 44 | €31,259 | €6,669 | -€24,590 | -78.7% |
| Suppliers | 440/4 | €31,259 | €6,669 | -€24,590 | -78.7% |
| Taxes, remuneration and social security | 45 | €6,602 | €9,001 | +€2,400 | +36.3% |
| Taxes | 450/3 | €4,602 | €9,001 | +€4,400 | +95.6% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €4,583 | €5,790 | +€1,207 | +26.3% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,254 | €29,171 | +€918 | +3.2% |
| Other operating charges | 640/8 | €3,944 | €2,629 | -€1,315 | -33.3% |
| Gross operating margin | 9900 | €45,996 | €72,928 | +€26,931 | +58.6% |
| Operating profit (loss) | 9901 | €13,799 | €41,127 | +€27,328 | +198.1% |
| Financial income | 75/76B | €927 | €425 | -€502 | -54.1% |
| Recurring financial income | 75 | €927 | €425 | -€502 | -54.1% |
| Financial charges | 65/66B | €8,894 | €8,321 | -€573 | -6.4% |
| Recurring financial charges | 65 | €8,894 | €8,321 | -€573 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €5,831 | €33,231 | +€27,399 | +469.9% |
| Income taxes | 67/77 | €2,369 | €7,447 | +€5,078 | +214.4% |
| Profit (loss) for the period | 9904 | €3,463 | €25,784 | +€22,321 | +644.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,463 | €25,784 | +€22,321 | +644.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.