BUREAU BASTEYNS: what changed
BUREAU BASTEYNS
Largest movements
- Receivables within one year -€92,589
down €92,589 (-63.1%), from €146,632 to €54,042
of which Trade receivables: -€100,570
- Cash +€28,499
up €28,499 (+60.4%), from €47,161 to €75,660
mainly Receivables within one year (+€92,589) and Depreciation (+€7,670)
- Tangible fixed assets -€5,631
down €5,631 (-100.0%), from €5,631 to €0
of which Plant, machinery and equipment: -€4,288
- Other debts -€27,471
down €27,471 (-80.2%), from €34,237 to €6,766
- Tax, wage and social debts -€26,943
down €26,943 (-79.4%), from €33,949 to €7,006
of which Taxes: -€15,622
- Trade debts -€11,883
down €11,883 (-28.0%), from €42,443 to €30,560
- Profit (loss) carried forward -€5,463
down €5,463 (-26.4%), from €20,712 to €15,249
- Gross operating margin -€65,547
down €65,547 (-50.3%), from €130,307 to €64,759
- Staff costs -€37,479
down €37,479 (-37.1%), from €100,992 to €63,513
- Depreciation +€4,454
up €4,454 (+139%), from €3,216 to €7,670
- Financial income +€3,280
up €3,280 (+886,600%), from €0 to €3,281
- Financial charges -€1,771
down €1,771 (-69.4%), from €2,550 to €780
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,055 | €133,295 | -€71,760 | -35.0% |
| Fixed assets | 21/28 | €11,263 | €3,593 | -€7,670 | -68.1% |
| Intangible fixed assets | 21 | €2,038 | - | -€2,038 | |
| Tangible fixed assets | 22/27 | €5,631 | €0 | -€5,631 | -100.0% |
| Plant, machinery and equipment | 23 | €4,288 | €0 | -€4,288 | -100.0% |
| Furniture and vehicles | 24 | €1,343 | - | -€1,343 | |
| Financial fixed assets | 28 | €3,593 | €3,593 | = | 0.0% |
| Current assets | 29/58 | €193,792 | €129,702 | -€64,090 | -33.1% |
| Amounts receivable within one year | 40/41 | €146,632 | €54,042 | -€92,589 | -63.1% |
| Trade receivables | 40 | €144,560 | €43,990 | -€100,570 | -69.6% |
| Other amounts receivable | 41 | €2,072 | €10,053 | +€7,981 | +385% |
| Cash at bank and in hand | 54/58 | €47,161 | €75,660 | +€28,499 | +60.4% |
| Total equity and liabilities | 10/49 | €205,055 | €133,295 | -€71,760 | -35.0% |
| Equity | 10/15 | €94,427 | €88,964 | -€5,463 | -5.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | - | -€61,973 | |
| Issued capital | 100 | €61,973 | - | -€61,973 | |
| Reserves | 13 | €11,741 | €11,741 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,893 | €7,893 | = | 0.0% |
| Legal reserve | 130 | €7,893 | - | -€7,893 | |
| Reserves not available under the articles | 1311 | - | €7,893 | +€7,893 | |
| Distributable reserves | 133 | €3,848 | €3,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,712 | €15,249 | -€5,463 | -26.4% |
| Amounts payable | 17/49 | €110,629 | €44,332 | -€66,297 | -59.9% |
| Amounts payable within one year | 42/48 | €110,629 | €44,332 | -€66,297 | -59.9% |
| Trade debts | 44 | €42,443 | €30,560 | -€11,883 | -28.0% |
| Suppliers | 440/4 | €42,443 | €30,560 | -€11,883 | -28.0% |
| Taxes, remuneration and social security | 45 | €33,949 | €7,006 | -€26,943 | -79.4% |
| Taxes | 450/3 | €20,547 | €4,926 | -€15,622 | -76.0% |
| Remuneration and social security | 454/9 | €13,402 | €2,081 | -€11,322 | -84.5% |
| Other amounts payable | 47/48 | €34,237 | €6,766 | -€27,471 | -80.2% |
| Remuneration, social security and pensions | 62 | €100,992 | €63,513 | -€37,479 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,216 | €7,670 | +€4,454 | +139% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,000 | -€1,000 | |
| Other operating charges | 640/8 | €2,406 | €2,541 | +€134 | +5.6% |
| Gross operating margin | 9900 | €130,307 | €64,759 | -€65,547 | -50.3% |
| Operating profit (loss) | 9901 | €23,692 | -€7,964 | -€31,656 | |
| Financial income | 75/76B | €0 | €3,281 | +€3,280 | +886,600% |
| Recurring financial income | 75 | €0 | €3,281 | +€3,280 | +886,600% |
| Financial charges | 65/66B | €2,550 | €780 | -€1,771 | -69.4% |
| Recurring financial charges | 65 | €2,550 | €780 | -€1,771 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €21,142 | -€5,463 | -€26,605 | |
| Income taxes | 67/77 | €1,063 | - | -€1,063 | |
| Profit (loss) for the period | 9904 | €20,080 | -€5,463 | -€25,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,080 | -€5,463 | -€25,543 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.