BASTT: 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.
BASTT
Largest movements
- Tangible fixed assets -€25,333
down €25,333 (-22.5%), from €112,539 to €87,206
of which Plant, machinery and equipment: -€13,386
- Cash -€22,970
down €22,970 (-53.4%), from €43,002 to €20,032
mainly Other debts (-€31,317) and Net result for the year (-€9,589)
- Stocks and contracts +€5,922
up €5,922 (+268.1%), from €2,209 to €8,131
- Other debts -€31,317
down €31,317 (-44.0%), from €71,245 to €39,928
- Profit (loss) carried forward -€9,589
down €9,589 (-68.8%), from -€13,937 to -€23,526
- Gross operating margin -€12,515
down €12,515 (-41.0%), from €30,540 to €18,026
- Depreciation +€6,878
up €6,878 (+37.3%), from €18,455 to €25,333
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 | €160,629 | €119,164 | -€41,465 | -25.8% |
| Fixed assets | 21/28 | €112,539 | €87,206 | -€25,333 | -22.5% |
| Tangible fixed assets | 22/27 | €112,539 | €87,206 | -€25,333 | -22.5% |
| Land and buildings | 22 | €43,251 | €34,501 | -€8,749 | -20.2% |
| Plant, machinery and equipment | 23 | €55,593 | €42,207 | -€13,386 | -24.1% |
| Furniture and vehicles | 24 | €13,695 | €10,498 | -€3,198 | -23.3% |
| Current assets | 29/58 | €48,090 | €31,958 | -€16,132 | -33.5% |
| Stocks and contracts in progress | 3 | €2,209 | €8,131 | +€5,922 | +268.1% |
| Stocks | 30/36 | €2,209 | €8,131 | +€5,922 | +268.1% |
| Amounts receivable within one year | 40/41 | €1,930 | €2,349 | +€419 | +21.7% |
| Trade receivables | 40 | €1,930 | €2,349 | +€419 | +21.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €43,002 | €20,032 | -€22,970 | -53.4% |
| Deferred charges and accrued income | 490/1 | €949 | €1,447 | +€497 | +52.4% |
| Total equity and liabilities | 10/49 | €160,629 | €119,164 | -€41,465 | -25.8% |
| Equity | 10/15 | €36,063 | €26,474 | -€9,589 | -26.6% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,937 | -€23,526 | -€9,589 | -68.8% |
| Amounts payable | 17/49 | €124,566 | €92,690 | -€31,876 | -25.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,266 | €42,690 | -€30,576 | -41.7% |
| Trade debts | 44 | €0 | €375 | +€375 | |
| Suppliers | 440/4 | €0 | €375 | +€375 | |
| Taxes, remuneration and social security | 45 | €2,021 | €2,388 | +€367 | +18.1% |
| Taxes | 450/3 | €2,021 | €2,388 | +€367 | +18.1% |
| Other amounts payable | 47/48 | €71,245 | €39,928 | -€31,317 | -44.0% |
| Accrued charges and deferred income | 492/3 | €1,300 | €0 | -€1,300 | -100.0% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,455 | €25,333 | +€6,878 | +37.3% |
| Other operating charges | 640/8 | €2,017 | €2,069 | +€52 | +2.6% |
| Gross operating margin | 9900 | €30,540 | €18,026 | -€12,515 | -41.0% |
| Operating profit (loss) | 9901 | €10,068 | -€9,377 | -€19,444 | |
| Financial income | 75/76B | €81 | €13 | -€68 | -84.1% |
| Recurring financial income | 75 | €81 | €13 | -€68 | -84.1% |
| Financial charges | 65/66B | €93 | €95 | +€2 | +1.8% |
| Recurring financial charges | 65 | €93 | €95 | +€2 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €10,055 | -€9,459 | -€19,514 | |
| Income taxes | 67/77 | €96 | €131 | +€35 | +36.1% |
| Profit (loss) for the period | 9904 | €9,959 | -€9,589 | -€19,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,959 | -€9,589 | -€19,549 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.