LA BASTILLE: 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.
LA BASTILLE
Largest movements
- Cash -€35,973
down €35,973 (-13.8%), from €261,384 to €225,410
mainly Other debts (-€74,956) and Tax, wage and social debts (-€21,977)
- Deferred charges and accrued income -€6,612
down €6,612 (-44.1%), from €15,000 to €8,388
- Other debts -€74,956
down €74,956 (-100%), from €74,956 to €0
- Reserves +€44,971
up €44,971 (+23.4%), from €192,429 to €237,400
of which Distributable reserves: +€46,831
- Tax, wage and social debts -€21,977
down €21,977 (-100%), from €21,977 to €0
- Trade debts +€17,720
up €17,720 (+22.8%), from €77,584 to €95,304
- Accrued charges and deferred income -€10,363
down €10,363 (-100%), from €10,363 to €0
- Taxes -€7,657
down €7,657 (-34.8%), from €21,977 to €14,320
- Gross operating margin -€6,604
down €6,604 (-8.7%), from €76,326 to €69,722
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 | €383,509 | €338,904 | -€44,605 | -11.6% |
| Fixed assets | 21/28 | €99,425 | €99,425 | = | 0.0% |
| Tangible fixed assets | 22/27 | €99,425 | €99,425 | = | 0.0% |
| Land and buildings | 22 | €99,425 | €99,425 | = | 0.0% |
| Current assets | 29/58 | €284,084 | €239,479 | -€44,605 | -15.7% |
| Amounts receivable within one year | 40/41 | €7,700 | €5,680 | -€2,020 | -26.2% |
| Trade receivables | 40 | €7,700 | €0 | -€7,700 | -100% |
| Other amounts receivable | 41 | - | €5,680 | +€5,680 | |
| Cash at bank and in hand | 54/58 | €261,384 | €225,410 | -€35,973 | -13.8% |
| Deferred charges and accrued income | 490/1 | €15,000 | €8,388 | -€6,612 | -44.1% |
| Total equity and liabilities | 10/49 | €383,509 | €338,904 | -€44,605 | -11.6% |
| Equity | 10/15 | €198,629 | €243,600 | +€44,971 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €192,429 | €237,400 | +€44,971 | +23.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €190,569 | €237,400 | +€46,831 | +24.6% |
| Amounts payable | 17/49 | €184,879 | €95,304 | -€89,575 | -48.5% |
| Amounts payable within one year | 42/48 | €174,516 | €95,304 | -€79,212 | -45.4% |
| Trade debts | 44 | €77,584 | €95,304 | +€17,720 | +22.8% |
| Suppliers | 440/4 | €77,584 | €95,304 | +€17,720 | +22.8% |
| Taxes, remuneration and social security | 45 | €21,977 | €0 | -€21,977 | -100% |
| Taxes | 450/3 | €21,977 | €0 | -€21,977 | -100% |
| Other amounts payable | 47/48 | €74,956 | €0 | -€74,956 | -100% |
| Accrued charges and deferred income | 492/3 | €10,363 | €0 | -€10,363 | -100% |
| Other operating charges | 640/8 | €10,394 | €10,388 | -€6 | -0.1% |
| Gross operating margin | 9900 | €76,326 | €69,722 | -€6,604 | -8.7% |
| Operating profit (loss) | 9901 | €65,932 | €59,334 | -€6,598 | -10.0% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €65,893 | €59,291 | -€6,602 | -10.0% |
| Income taxes | 67/77 | €21,977 | €14,320 | -€7,657 | -34.8% |
| Profit (loss) for the period | 9904 | €43,916 | €44,971 | +€1,055 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,916 | €44,971 | +€1,055 | +2.4% |
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 22 October 2026 via checked.be.