ERIC BASTIN & ASSOCIES: 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.
ERIC BASTIN & ASSOCIES
Largest movements
- Cash -€15,843
down €15,843 (-13.7%), from €115,924 to €100,080
mainly Other debts (-€21,582) and Investment in fixed assets (net) (-€3,448)
- Tangible fixed assets -€7,287
down €7,287 (-23.3%), from €31,245 to €23,958
of which Furniture and vehicles: -€9,803
- Other debts -€21,582
down €21,582 (-10.3%), from €209,815 to €188,234
- Provisions -€1,898
down €1,898 (-2.5%), from €76,331 to €74,433
- Gross operating margin +€14,339
up €14,339 (+219%), from €6,533 to €20,872
- Other operating charges -€1,405
down €1,405 (-67.2%), from €2,089 to €685
- Depreciation -€603
down €603 (-5.3%), from €11,338 to €10,735
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 | €148,373 | €125,073 | -€23,300 | -15.7% |
| Fixed assets | 21/28 | €31,245 | €23,958 | -€7,287 | -23.3% |
| Tangible fixed assets | 22/27 | €31,245 | €23,958 | -€7,287 | -23.3% |
| Plant, machinery and equipment | 23 | €949 | €2,182 | +€1,232 | +130% |
| Furniture and vehicles | 24 | €30,296 | €20,493 | -€9,803 | -32.4% |
| Other tangible fixed assets | 26 | - | €1,284 | +€1,284 | |
| Current assets | 29/58 | €117,128 | €101,115 | -€16,013 | -13.7% |
| Amounts receivable within one year | 40/41 | €248 | - | -€248 | |
| Trade receivables | 40 | €248 | - | -€248 | |
| Cash at bank and in hand | 54/58 | €115,924 | €100,080 | -€15,843 | -13.7% |
| Deferred charges and accrued income | 490/1 | €956 | €1,034 | +€78 | +8.2% |
| Total equity and liabilities | 10/49 | €148,373 | €125,073 | -€23,300 | -15.7% |
| Equity | 10/15 | -€138,703 | -€138,359 | +€344 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,903 | -€144,559 | +€344 | +0.2% |
| Provisions and deferred taxes | 16 | €76,331 | €74,433 | -€1,898 | -2.5% |
| Provisions for liabilities and charges | 160/5 | €76,331 | €74,433 | -€1,898 | -2.5% |
| Environmental obligations | 163 | €76,331 | €74,433 | -€1,898 | -2.5% |
| Amounts payable | 17/49 | €210,745 | €188,999 | -€21,746 | -10.3% |
| Amounts payable within one year | 42/48 | €210,745 | €188,999 | -€21,746 | -10.3% |
| Trade debts | 44 | €395 | €244 | -€151 | -38.3% |
| Suppliers | 440/4 | €395 | €244 | -€151 | -38.3% |
| Advances received on contracts in progress | 46 | €300 | - | -€300 | |
| Taxes, remuneration and social security | 45 | €235 | €521 | +€287 | +122% |
| Taxes | 450/3 | €235 | €521 | +€287 | +122% |
| Other amounts payable | 47/48 | €209,815 | €188,234 | -€21,582 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,338 | €10,735 | -€603 | -5.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,941 | -€1,898 | +€43 | +2.2% |
| Other operating charges | 640/8 | €2,089 | €685 | -€1,405 | -67.2% |
| Gross operating margin | 9900 | €6,533 | €20,872 | +€14,339 | +219% |
| Operating profit (loss) | 9901 | -€4,953 | €11,350 | +€16,303 | |
| Financial charges | 65/66B | €10,827 | €10,827 | +€1 | 0.0% |
| Recurring financial charges | 65 | €10,827 | €10,827 | +€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,780 | €523 | +€16,303 | |
| Income taxes | 67/77 | €185 | €178 | -€7 | -3.6% |
| Profit (loss) for the period | 9904 | -€15,965 | €344 | +€16,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,965 | €344 | +€16,309 |
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 26 October 2026 via checked.be.