Expertises Bastijns: 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.
Expertises Bastijns
Largest movements
- Receivables within one year +€66,138
up €66,138 (+197%), from €33,627 to €99,765
of which Trade receivables: +€69,894
- Tangible fixed assets -€20,608
down €20,608 (-6.2%), from €331,493 to €310,885
of which Furniture and vehicles: -€11,493
- Other debts +€407,313
up €407,313 (+1,086%), from €37,511 to €444,824
- Reserves -€324,725
down €324,725 (-79.1%), from €410,338 to €85,614
- Tax, wage and social debts -€27,147
down €27,147 (-43.7%), from €62,100 to €34,952
- Debts after one year -€13,179
down €13,179 (-56.2%), from €23,467 to €10,288
- Gross operating margin +€17,358
up €17,358 (+12.6%), from €138,038 to €155,396
- Taxes +€13,079
up €13,079 (+56.5%), from €23,141 to €36,219
- Financial charges -€1,564
down €1,564 (-26.1%), from €5,986 to €4,422
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 | €599,723 | €650,678 | +€50,956 | +8.5% |
| Fixed assets | 21/28 | €331,493 | €310,885 | -€20,608 | -6.2% |
| Tangible fixed assets | 22/27 | €331,493 | €310,885 | -€20,608 | -6.2% |
| Land and buildings | 22 | €274,424 | €265,637 | -€8,787 | -3.2% |
| Plant, machinery and equipment | 23 | €698 | €370 | -€328 | -47.0% |
| Furniture and vehicles | 24 | €56,371 | €44,878 | -€11,493 | -20.4% |
| Current assets | 29/58 | €268,230 | €339,793 | +€71,563 | +26.7% |
| Amounts receivable within one year | 40/41 | €33,627 | €99,765 | +€66,138 | +197% |
| Trade receivables | 40 | €29,872 | €99,765 | +€69,894 | +234% |
| Other amounts receivable | 41 | €3,755 | €0 | -€3,755 | -100% |
| Cash at bank and in hand | 54/58 | €232,685 | €238,353 | +€5,668 | +2.4% |
| Deferred charges and accrued income | 490/1 | €1,918 | €1,674 | -€243 | -12.7% |
| Total equity and liabilities | 10/49 | €599,723 | €650,678 | +€50,956 | +8.5% |
| Equity | 10/15 | €441,338 | €122,814 | -€318,525 | -72.2% |
| Contributions | 10/11 | €31,000 | €37,200 | +€6,200 | +20.0% |
| Reserves | 13 | €410,338 | €85,614 | -€324,725 | -79.1% |
| Distributable reserves | 133 | €410,338 | €85,614 | -€324,725 | -79.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €158,384 | €527,864 | +€369,480 | +233% |
| Amounts payable after more than one year | 17 | €23,467 | €10,288 | -€13,179 | -56.2% |
| Financial debts | 170/4 | €23,467 | €10,288 | -€13,179 | -56.2% |
| Amounts payable within one year | 42/48 | €129,724 | €513,499 | +€383,775 | +296% |
| Current portion of amounts payable after more than one year | 42 | €12,588 | €13,179 | +€591 | +4.7% |
| Trade debts | 44 | €17,525 | €20,543 | +€3,018 | +17.2% |
| Suppliers | 440/4 | €17,525 | €20,543 | +€3,018 | +17.2% |
| Taxes, remuneration and social security | 45 | €62,100 | €34,952 | -€27,147 | -43.7% |
| Taxes | 450/3 | €62,100 | €34,952 | -€27,147 | -43.7% |
| Other amounts payable | 47/48 | €37,511 | €444,824 | +€407,313 | +1,086% |
| Accrued charges and deferred income | 492/3 | €5,193 | €4,078 | -€1,116 | -21.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,526 | €27,547 | +€1,021 | +3.8% |
| Other operating charges | 640/8 | €1,392 | €1,594 | +€203 | +14.6% |
| Gross operating margin | 9900 | €138,038 | €155,396 | +€17,358 | +12.6% |
| Operating profit (loss) | 9901 | €110,120 | €126,255 | +€16,135 | +14.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,986 | €4,422 | -€1,564 | -26.1% |
| Recurring financial charges | 65 | €5,986 | €4,422 | -€1,564 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €104,134 | €121,833 | +€17,699 | +17.0% |
| Income taxes | 67/77 | €23,141 | €36,219 | +€13,079 | +56.5% |
| Profit (loss) for the period | 9904 | €80,994 | €85,614 | +€4,620 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,994 | €85,614 | +€4,620 | +5.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.