BASTOS: 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.
BASTOS
Largest movements
- Receivables within one year -€36,496
down €36,496 (-12.3%), from €297,265 to €260,769
of which Trade receivables: -€39,307
- Cash -€3,770
down €3,770 (-75.2%), from €5,012 to €1,242
mainly Trade debts (-€28,986) and Other debts (-€8,000)
- Trade debts -€28,986
down €28,986 (-73.7%), from €39,329 to €10,343
- Other debts -€8,000
no longer reported in 2024 (was €8,000)
- Tax, wage and social debts -€3,881
down €3,881 (-45.6%), from €8,506 to €4,625
- Taxes +€6,882
up €6,882, from -€5,287 to €1,595
- Gross operating margin -€5,738
down €5,738 (-50.6%), from €11,342 to €5,604
From the 2023 result to the 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,277 | €262,011 | -€40,266 | -13.3% |
| Current assets | 29/58 | €302,277 | €262,011 | -€40,266 | -13.3% |
| Amounts receivable within one year | 40/41 | €297,265 | €260,769 | -€36,496 | -12.3% |
| Trade receivables | 40 | €44,724 | €5,417 | -€39,307 | -87.9% |
| Other amounts receivable | 41 | €252,542 | €255,352 | +€2,811 | +1.1% |
| Cash at bank and in hand | 54/58 | €5,012 | €1,242 | -€3,770 | -75.2% |
| Total equity and liabilities | 10/49 | €302,277 | €262,011 | -€40,266 | -13.3% |
| Equity | 10/15 | €242,061 | €243,662 | +€1,602 | +0.7% |
| Contributions | 10/11 | €16,818 | €16,818 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,632 | €206,234 | +€1,602 | +0.8% |
| Amounts payable | 17/49 | €60,216 | €18,349 | -€41,867 | -69.5% |
| Amounts payable within one year | 42/48 | €60,216 | €18,349 | -€41,867 | -69.5% |
| Financial debts | 43 | €4,381 | €3,382 | -€1,000 | -22.8% |
| Credit institutions | 430/8 | €4,381 | €3,382 | -€1,000 | -22.8% |
| Trade debts | 44 | €39,329 | €10,343 | -€28,986 | -73.7% |
| Suppliers | 440/4 | €39,329 | €10,343 | -€28,986 | -73.7% |
| Taxes, remuneration and social security | 45 | €8,506 | €4,625 | -€3,881 | -45.6% |
| Taxes | 450/3 | €8,506 | €4,625 | -€3,881 | -45.6% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Other operating charges | 640/8 | €635 | €745 | +€111 | +17.4% |
| Gross operating margin | 9900 | €11,342 | €5,604 | -€5,738 | -50.6% |
| Operating profit (loss) | 9901 | €10,707 | €4,859 | -€5,848 | -54.6% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.3% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.3% |
| Financial charges | 65/66B | €1,738 | €1,663 | -€75 | -4.3% |
| Recurring financial charges | 65 | €1,738 | €1,663 | -€75 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €8,977 | €3,196 | -€5,780 | -64.4% |
| Income taxes | 67/77 | -€5,287 | €1,595 | +€6,882 | |
| Profit (loss) for the period | 9904 | €14,264 | €1,602 | -€12,663 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,264 | €1,602 | -€12,663 | -88.8% |
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 2 October 2026 via checked.be.