BASTIUM: 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.
BASTIUM
Largest movements
- Financial fixed assets -€505,647
down €505,647 (-17.5%), from €2.9m to €2.4m
- Receivables within one year +€419,340
up €419,340 (+144.8%), from €289,534 to €708,875
- Cash +€42,444
up €42,444 (+148.1%), from €28,663 to €71,107
mainly Investment in fixed assets (net) (+€505,647) and Trade debts (+€16)
- Other debts -€37,307
down €37,307 (-39.1%), from €95,477 to €58,170
- Financial charges -€8,342
down €8,342 (-95.3%), from €8,756 to €414
- Gross operating margin -€4,524
down €4,524 (-74.3%), from -€6,087 to -€10,611
- Financial income -€4,050
down €4,050 (-46.5%), from €8,707 to €4,657
- Other operating charges -€2,269
down €2,269 (-91.8%), from €2,473 to €204
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 | €3,209,839 | €3,165,975 | -€43,863 | -1.4% |
| Fixed assets | 21/28 | €2,891,641 | €2,385,994 | -€505,647 | -17.5% |
| Financial fixed assets | 28 | €2,891,641 | €2,385,994 | -€505,647 | -17.5% |
| Current assets | 29/58 | €318,198 | €779,982 | +€461,784 | +145.1% |
| Amounts receivable within one year | 40/41 | €289,534 | €708,875 | +€419,340 | +144.8% |
| Other amounts receivable | 41 | €289,534 | €708,875 | +€419,340 | +144.8% |
| Cash at bank and in hand | 54/58 | €28,663 | €71,107 | +€42,444 | +148.1% |
| Total equity and liabilities | 10/49 | €3,209,839 | €3,165,975 | -€43,863 | -1.4% |
| Equity | 10/15 | €3,111,299 | €3,104,727 | -€6,572 | -0.2% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Capital | 10 | €68,171 | €68,171 | = | 0.0% |
| Issued capital | 100 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €3,006,817 | €3,006,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Legal reserve | 130 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €3,000,000 | €3,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,311 | €29,739 | -€6,572 | -18.1% |
| Amounts payable | 17/49 | €98,539 | €61,248 | -€37,291 | -37.8% |
| Amounts payable within one year | 42/48 | €98,539 | €61,248 | -€37,291 | -37.8% |
| Trade debts | 44 | €3,063 | €3,079 | +€16 | +0.5% |
| Suppliers | 440/4 | €3,063 | €3,079 | +€16 | +0.5% |
| Other amounts payable | 47/48 | €95,477 | €58,170 | -€37,307 | -39.1% |
| Other operating charges | 640/8 | €2,473 | €204 | -€2,269 | -91.8% |
| Gross operating margin | 9900 | -€6,087 | -€10,611 | -€4,524 | -74.3% |
| Operating profit (loss) | 9901 | -€8,559 | -€10,815 | -€2,255 | -26.4% |
| Financial income | 75/76B | €8,707 | €4,657 | -€4,050 | -46.5% |
| Recurring financial income | 75 | €8,707 | €4,657 | -€4,050 | -46.5% |
| Financial charges | 65/66B | €8,756 | €414 | -€8,342 | -95.3% |
| Recurring financial charges | 65 | €8,756 | €414 | -€8,342 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,608 | -€6,572 | +€2,036 | +23.7% |
| Income taxes | 67/77 | €30 | - | -€30 | |
| Profit (loss) for the period | 9904 | -€8,638 | -€6,572 | +€2,066 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,638 | -€6,572 | +€2,066 | +23.9% |
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 3 October 2026 via checked.be.