Menuiserie BASTIN: 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.
Menuiserie BASTIN
Largest movements
- Cash -€10,110
down €10,110 (-87.9%), from €11,507 to €1,397
mainly Tax, wage and social debts (-€16,548) and Debts after one year (-€4,440)
- Stocks and contracts -€6,961
down €6,961 (-67.7%), from €10,276 to €3,316
- Receivables within one year -€5,202
down €5,202 (-22.1%), from €23,541 to €18,339
of which Other amounts receivable: -€12,850
- Tangible fixed assets -€603
no longer reported in 2025 (was €603)
- Tax, wage and social debts -€16,548
down €16,548 (-73.3%), from €22,566 to €6,018
- Debts after one year -€4,440
down €4,440 (-38.1%), from €11,661 to €7,221
- Advances received -€4,000
no longer reported in 2025 (was €4,000)
- Profit (loss) carried forward +€3,460
up €3,460 (+9.9%), from -€34,805 to -€31,345
- Trade debts +€2,357
up €2,357 (+17.5%), from €13,433 to €15,790
- Gross operating margin +€5,374
up €5,374 (+578%), from €930 to €6,304
- Depreciation -€4,397
down €4,397 (-87.9%), from €5,000 to €603
- Financial charges -€415
down €415 (-20.0%), from €2,077 to €1,663
- Other operating charges -€343
down €343 (-30.8%), from €1,117 to €773
- Financial income -€135
down €135 (-24.5%), from €552 to €417
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 | €46,087 | €23,223 | -€22,863 | -49.6% |
| Fixed assets | 21/28 | €763 | €160 | -€603 | -79.0% |
| Tangible fixed assets | 22/27 | €603 | - | -€603 | |
| Furniture and vehicles | 24 | €603 | - | -€603 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €45,324 | €23,063 | -€22,261 | -49.1% |
| Stocks and contracts in progress | 3 | €10,276 | €3,316 | -€6,961 | -67.7% |
| Stocks | 30/36 | €10,276 | €3,316 | -€6,961 | -67.7% |
| Amounts receivable within one year | 40/41 | €23,541 | €18,339 | -€5,202 | -22.1% |
| Trade receivables | 40 | €5,023 | €12,671 | +€7,648 | +152% |
| Other amounts receivable | 41 | €18,518 | €5,668 | -€12,850 | -69.4% |
| Cash at bank and in hand | 54/58 | €11,507 | €1,397 | -€10,110 | -87.9% |
| Deferred charges and accrued income | 490/1 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €46,087 | €23,223 | -€22,863 | -49.6% |
| Equity | 10/15 | -€14,345 | -€10,885 | +€3,460 | +24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,805 | -€31,345 | +€3,460 | +9.9% |
| Amounts payable | 17/49 | €60,431 | €34,108 | -€26,324 | -43.6% |
| Amounts payable after more than one year | 17 | €11,661 | €7,221 | -€4,440 | -38.1% |
| Financial debts | 170/4 | €11,661 | €7,221 | -€4,440 | -38.1% |
| Amounts payable within one year | 42/48 | €48,758 | €26,887 | -€21,871 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €7,259 | €5,079 | -€2,180 | -30.0% |
| Trade debts | 44 | €13,433 | €15,790 | +€2,357 | +17.5% |
| Suppliers | 440/4 | €13,433 | €15,790 | +€2,357 | +17.5% |
| Advances received on contracts in progress | 46 | €4,000 | - | -€4,000 | |
| Taxes, remuneration and social security | 45 | €22,566 | €6,018 | -€16,548 | -73.3% |
| Taxes | 450/3 | €22,566 | €6,018 | -€16,548 | -73.3% |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €603 | -€4,397 | -87.9% |
| Other operating charges | 640/8 | €1,117 | €773 | -€343 | -30.8% |
| Gross operating margin | 9900 | €930 | €6,304 | +€5,374 | +578% |
| Operating profit (loss) | 9901 | -€5,186 | €4,928 | +€10,114 | |
| Financial income | 75/76B | €552 | €417 | -€135 | -24.5% |
| Recurring financial income | 75 | €552 | €417 | -€135 | -24.5% |
| Financial charges | 65/66B | €2,077 | €1,663 | -€415 | -20.0% |
| Recurring financial charges | 65 | €2,077 | €1,663 | -€415 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,711 | €3,683 | +€10,394 | |
| Income taxes | 67/77 | €172 | €222 | +€50 | +29.0% |
| Profit (loss) for the period | 9904 | -€6,884 | €3,460 | +€10,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,884 | €3,460 | +€10,344 |
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 28 October 2026 via checked.be.