BASTO: 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.
BASTO
Largest movements
- Receivables within one year +€28,691
up €28,691 (+238.2%), from €12,043 to €40,734
of which Other amounts receivable: +€33,388
- Cash -€1,416
no longer reported in 2024 (was €1,416)
mainly Other debts (-€33,455) and Receivables within one year (-€28,691)
- Profit (loss) carried forward +€51,325
up €51,325 (+71.3%), from -€71,987 to -€20,662
- Other debts -€33,455
no longer reported in 2024 (was €33,455)
- Tax, wage and social debts +€10,006
up €10,006 (+120.6%), from €8,294 to €18,299
- Short-term financial debts -€695
down €695 (-13.4%), from €5,195 to €4,500
- Gross operating margin -€147,567
down €147,567 (-74.1%), from €199,158 to €51,591
- Taxes -€4,577
no longer reported in 2024 (was €4,577)
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,460 | €40,734 | +€27,274 | +202.6% |
| Current assets | 29/58 | €13,460 | €40,734 | +€27,274 | +202.6% |
| Amounts receivable within one year | 40/41 | €12,043 | €40,734 | +€28,691 | +238.2% |
| Trade receivables | 40 | €12,039 | €7,342 | -€4,697 | -39.0% |
| Other amounts receivable | 41 | €5 | €33,392 | +€33,388 | +702897.5% |
| Cash at bank and in hand | 54/58 | €1,416 | - | -€1,416 | |
| Total equity and liabilities | 10/49 | €13,460 | €40,734 | +€27,274 | +202.6% |
| Equity | 10/15 | -€34,787 | €16,538 | +€51,325 | |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,987 | -€20,662 | +€51,325 | +71.3% |
| Amounts payable | 17/49 | €48,246 | €24,196 | -€24,051 | -49.8% |
| Amounts payable within one year | 42/48 | €48,246 | €24,196 | -€24,051 | -49.8% |
| Financial debts | 43 | €5,195 | €4,500 | -€695 | -13.4% |
| Credit institutions | 430/8 | €5,195 | €4,500 | -€695 | -13.4% |
| Trade debts | 44 | €1,303 | €1,397 | +€94 | +7.2% |
| Suppliers | 440/4 | €1,303 | €1,397 | +€94 | +7.2% |
| Taxes, remuneration and social security | 45 | €8,294 | €18,299 | +€10,006 | +120.6% |
| Taxes | 450/3 | €8,294 | €18,299 | +€10,006 | +120.6% |
| Other amounts payable | 47/48 | €33,455 | - | -€33,455 | |
| Other operating charges | 640/8 | €499 | - | -€499 | |
| Gross operating margin | 9900 | €199,158 | €51,591 | -€147,567 | -74.1% |
| Operating profit (loss) | 9901 | €198,658 | €51,591 | -€147,068 | -74.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9 | €266 | +€257 | +2898.4% |
| Recurring financial charges | 65 | €9 | €266 | +€257 | +2898.4% |
| Profit (loss) for the period before taxes | 9903 | €198,650 | €51,325 | -€147,325 | -74.2% |
| Income taxes | 67/77 | €4,577 | - | -€4,577 | |
| Profit (loss) for the period | 9904 | €194,073 | €51,325 | -€142,748 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €194,073 | €51,325 | -€142,748 | -73.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.