BASTU DESIGN: 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.
BASTU DESIGN
Largest movements
- Receivables within one year -€30,224
down €30,224 (-43.5%), from €69,412 to €39,188
of which Trade receivables: -€27,690
- Cash +€21,468
up €21,468 (+40,953%), from €52 to €21,520
mainly Receivables within one year (+€30,224) and Net result for the year (+€5,790)
- Tangible fixed assets -€3,099
down €3,099 (-8.3%), from €37,252 to €34,153
of which Plant, machinery and equipment: -€2,360
- Stocks and contracts +€2,098
up €2,098 (+7.6%), from €27,519 to €29,617
- Deferred charges and accrued income -€1,794
down €1,794 (-47.0%), from €3,820 to €2,026
- Short-term financial debts -€7,276
no longer reported in 2025 (was €7,276)
- Reserves +€5,790
up €5,790 (+11.5%), from €50,393 to €56,183
- Trade debts -€4,696
down €4,696 (-10.9%), from €42,962 to €38,265
- Debts after one year -€3,099
down €3,099 (-53.5%), from €5,795 to €2,696
- Other debts -€2,392
down €2,392 (-14.0%), from €17,114 to €14,722
- Gross operating margin -€8,381
down €8,381 (-32.8%), from €25,568 to €17,187
- Taxes -€3,377
down €3,377 (-42.2%), from €8,012 to €4,635
- Depreciation +€2,491
up €2,491 (+135%), from €1,844 to €4,335
- Financial charges -€781
down €781 (-33.3%), from €2,343 to €1,562
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.
Derived cash bridge
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 | €138,055 | €126,504 | -€11,551 | -8.4% |
| Fixed assets | 21/28 | €37,252 | €34,153 | -€3,099 | -8.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €37,252 | €34,153 | -€3,099 | -8.3% |
| Land and buildings | 22 | €16,122 | €14,669 | -€1,453 | -9.0% |
| Plant, machinery and equipment | 23 | €18,900 | €16,540 | -€2,360 | -12.5% |
| Furniture and vehicles | 24 | €2,230 | €2,944 | +€714 | +32.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €100,803 | €92,351 | -€8,451 | -8.4% |
| Stocks and contracts in progress | 3 | €27,519 | €29,617 | +€2,098 | +7.6% |
| Stocks | 30/36 | €27,519 | €29,617 | +€2,098 | +7.6% |
| Amounts receivable within one year | 40/41 | €69,412 | €39,188 | -€30,224 | -43.5% |
| Trade receivables | 40 | €64,039 | €36,350 | -€27,690 | -43.2% |
| Other amounts receivable | 41 | €5,373 | €2,839 | -€2,534 | -47.2% |
| Cash at bank and in hand | 54/58 | €52 | €21,520 | +€21,468 | +40,953% |
| Deferred charges and accrued income | 490/1 | €3,820 | €2,026 | -€1,794 | -47.0% |
| Total equity and liabilities | 10/49 | €138,055 | €126,504 | -€11,551 | -8.4% |
| Equity | 10/15 | €56,593 | €62,383 | +€5,790 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,393 | €56,183 | +€5,790 | +11.5% |
| Distributable reserves | 133 | €50,393 | €56,183 | +€5,790 | +11.5% |
| Amounts payable | 17/49 | €81,462 | €64,122 | -€17,341 | -21.3% |
| Amounts payable after more than one year | 17 | €5,795 | €2,696 | -€3,099 | -53.5% |
| Financial debts | 170/4 | €5,795 | €2,696 | -€3,099 | -53.5% |
| Amounts payable within one year | 42/48 | €74,882 | €61,426 | -€13,457 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €3,197 | €3,401 | +€204 | +6.4% |
| Financial debts | 43 | €7,276 | - | -€7,276 | |
| Credit institutions | 430/8 | €7,276 | - | -€7,276 | |
| Trade debts | 44 | €42,962 | €38,265 | -€4,696 | -10.9% |
| Suppliers | 440/4 | €42,962 | €38,265 | -€4,696 | -10.9% |
| Taxes, remuneration and social security | 45 | €4,333 | €5,037 | +€704 | +16.3% |
| Taxes | 450/3 | €4,333 | €5,037 | +€704 | +16.3% |
| Other amounts payable | 47/48 | €17,114 | €14,722 | -€2,392 | -14.0% |
| Accrued charges and deferred income | 492/3 | €785 | - | -€785 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €361 | €149 | -€212 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,844 | €4,335 | +€2,491 | +135% |
| Other operating charges | 640/8 | €778 | €815 | +€37 | +4.8% |
| Gross operating margin | 9900 | €25,568 | €17,187 | -€8,381 | -32.8% |
| Operating profit (loss) | 9901 | €22,584 | €11,887 | -€10,697 | -47.4% |
| Financial income | 75/76B | €116 | €100 | -€16 | -13.9% |
| Recurring financial income | 75 | €116 | €100 | -€16 | -13.9% |
| Financial charges | 65/66B | €2,343 | €1,562 | -€781 | -33.3% |
| Recurring financial charges | 65 | €2,343 | €1,562 | -€781 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €20,356 | €10,425 | -€9,932 | -48.8% |
| Income taxes | 67/77 | €8,012 | €4,635 | -€3,377 | -42.2% |
| Profit (loss) for the period | 9904 | €12,344 | €5,790 | -€6,554 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | €5,790 | -€6,554 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.