2BaSiX: what changed
Two fiscal 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.
2BaSiX
Largest movements
- Receivables within one year -€14,153
down €14,153 (-68.7%), from €20,594 to €6,441
of which Trade receivables: -€13,399
- Cash +€5,618
up €5,618 (+23.7%), from €23,720 to €29,338
mainly Receivables within one year (+€14,153) and Net result for the year (+€7,462)
- Tangible fixed assets -€3,553
down €3,553 (-20.0%), from €17,798 to €14,244
of which Land and buildings: -€3,406
- Deferred charges and accrued income -€1,906
down €1,906 (-92.1%), from €2,069 to €163
- Debts after one year -€15,300
down €15,300 (-19.1%), from €79,961 to €64,661
- Profit (loss) carried forward +€7,462
up €7,462 (+17.0%), from -€43,796 to -€36,334
- Trade debts -€6,759
down €6,759 (-93.9%), from €7,197 to €438
- Other debts +€2,999
up €2,999 (+148.0%), from €2,025 to €5,024
- Tax, wage and social debts -€1,849
down €1,849 (-18.2%), from €10,186 to €8,337
- Gross operating margin -€10,195
down €10,195 (-37.1%), from €27,506 to €17,311
- Depreciation -€3,630
down €3,630 (-34.9%), from €10,405 to €6,774
- Other operating charges +€2,242
up €2,242 (+328.4%), from €683 to €2,924
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.
Cash bridge derived
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 | €64,180 | €50,186 | -€13,994 | -21.8% |
| Fixed assets | 21/28 | €17,798 | €14,244 | -€3,553 | -20.0% |
| Tangible fixed assets | 22/27 | €17,798 | €14,244 | -€3,553 | -20.0% |
| Land and buildings | 22 | €13,510 | €10,105 | -€3,406 | -25.2% |
| Plant, machinery and equipment | 23 | €325 | €94 | -€231 | -71.1% |
| Furniture and vehicles | 24 | €1,860 | €3,599 | +€1,739 | +93.5% |
| Other tangible fixed assets | 26 | €2,103 | €447 | -€1,656 | -78.7% |
| Current assets | 29/58 | €46,382 | €35,941 | -€10,441 | -22.5% |
| Amounts receivable within one year | 40/41 | €20,594 | €6,441 | -€14,153 | -68.7% |
| Trade receivables | 40 | €19,840 | €6,441 | -€13,399 | -67.5% |
| Other amounts receivable | 41 | €754 | - | -€754 | |
| Cash at bank and in hand | 54/58 | €23,720 | €29,338 | +€5,618 | +23.7% |
| Deferred charges and accrued income | 490/1 | €2,069 | €163 | -€1,906 | -92.1% |
| Total equity and liabilities | 10/49 | €64,180 | €50,186 | -€13,994 | -21.8% |
| Equity | 10/15 | -€35,736 | -€28,274 | +€7,462 | +20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,796 | -€36,334 | +€7,462 | +17.0% |
| Amounts payable | 17/49 | €99,916 | €78,460 | -€21,456 | -21.5% |
| Amounts payable after more than one year | 17 | €79,961 | €64,661 | -€15,300 | -19.1% |
| Other amounts payable | 178/9 | €79,961 | €64,661 | -€15,300 | -19.1% |
| Amounts payable within one year | 42/48 | €19,408 | €13,799 | -€5,609 | -28.9% |
| Trade debts | 44 | €7,197 | €438 | -€6,759 | -93.9% |
| Suppliers | 440/4 | €7,197 | €438 | -€6,759 | -93.9% |
| Taxes, remuneration and social security | 45 | €10,186 | €8,337 | -€1,849 | -18.2% |
| Taxes | 450/3 | €10,186 | €8,337 | -€1,849 | -18.2% |
| Other amounts payable | 47/48 | €2,025 | €5,024 | +€2,999 | +148.0% |
| Accrued charges and deferred income | 492/3 | €547 | - | -€547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,405 | €6,774 | -€3,630 | -34.9% |
| Other operating charges | 640/8 | €683 | €2,924 | +€2,242 | +328.4% |
| Non-recurring operating charges | 66A | €367 | - | -€367 | |
| Gross operating margin | 9900 | €27,506 | €17,311 | -€10,195 | -37.1% |
| Operating profit (loss) | 9901 | €16,052 | €7,612 | -€8,440 | -52.6% |
| Financial charges | 65/66B | €148 | €151 | +€3 | +1.8% |
| Recurring financial charges | 65 | €148 | €151 | +€3 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €15,904 | €7,462 | -€8,442 | -53.1% |
| Income taxes | 67/77 | -€150 | - | +€150 | |
| Profit (loss) for the period | 9904 | €16,054 | €7,462 | -€8,592 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,054 | €7,462 | -€8,592 | -53.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.