Bar Basil: 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.
Bar Basil
Largest movements
- Receivables within one year -€21,106
down €21,106 (-70.1%), from €30,093 to €8,986
- Tangible fixed assets -€1,116
down €1,116 (-28.1%), from €3,971 to €2,855
of which Other tangible fixed assets: -€1,007
- Cash -€836
down €836 (-7.9%), from €10,573 to €9,737
mainly Tax, wage and social debts (-€22,414) and Net result for the year (-€15,963)
- Tax, wage and social debts -€22,414
down €22,414 (-88.8%), from €25,243 to €2,829
of which Remuneration and social security: -€14,063
- Profit (loss) carried forward -€15,963
down €15,963 (-26.3%), from -€60,784 to -€76,747
- Trade debts +€13,729
up €13,729 (+32.5%), from €42,205 to €55,933
- Other debts +€3,590
up €3,590 (+23.2%), from €15,453 to €19,043
- Current portion of long-term debt -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€33,835
down €33,835 (-35.5%), from €95,305 to €61,470
- Staff costs -€19,008
down €19,008 (-20.6%), from €92,198 to €73,190
- Other operating charges -€3,757
down €3,757 (-82.3%), from €4,563 to €806
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 | €49,886 | €26,828 | -€23,058 | -46.2% |
| Fixed assets | 21/28 | €3,971 | €2,855 | -€1,116 | -28.1% |
| Tangible fixed assets | 22/27 | €3,971 | €2,855 | -€1,116 | -28.1% |
| Plant, machinery and equipment | 23 | €2,095 | €1,986 | -€110 | -5.2% |
| Other tangible fixed assets | 26 | €1,876 | €869 | -€1,007 | -53.7% |
| Current assets | 29/58 | €45,915 | €23,974 | -€21,942 | -47.8% |
| Stocks and contracts in progress | 3 | €5,250 | €5,250 | = | 0.0% |
| Stocks | 30/36 | €5,250 | €5,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,093 | €8,986 | -€21,106 | -70.1% |
| Other amounts receivable | 41 | €30,093 | €8,986 | -€21,106 | -70.1% |
| Cash at bank and in hand | 54/58 | €10,573 | €9,737 | -€836 | -7.9% |
| Total equity and liabilities | 10/49 | €49,886 | €26,828 | -€23,058 | -46.2% |
| Equity | 10/15 | -€35,015 | -€50,977 | -€15,963 | -45.6% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €13,170 | €13,170 | = | 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% |
| Distributable reserves | 133 | €11,310 | €11,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,784 | -€76,747 | -€15,963 | -26.3% |
| Amounts payable | 17/49 | €84,901 | €77,806 | -€7,095 | -8.4% |
| Amounts payable within one year | 42/48 | €84,901 | €77,806 | -€7,095 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €42,205 | €55,933 | +€13,729 | +32.5% |
| Suppliers | 440/4 | €42,205 | €55,933 | +€13,729 | +32.5% |
| Taxes, remuneration and social security | 45 | €25,243 | €2,829 | -€22,414 | -88.8% |
| Taxes | 450/3 | €8,351 | - | -€8,351 | |
| Remuneration and social security | 454/9 | €16,892 | €2,829 | -€14,063 | -83.3% |
| Other amounts payable | 47/48 | €15,453 | €19,043 | +€3,590 | +23.2% |
| Non-recurring operating income | 76A | €216 | - | -€216 | |
| Remuneration, social security and pensions | 62 | €92,198 | €73,190 | -€19,008 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €1,116 | -€113 | -9.2% |
| Other operating charges | 640/8 | €4,563 | €806 | -€3,757 | -82.3% |
| Gross operating margin | 9900 | €95,305 | €61,470 | -€33,835 | -35.5% |
| Operating profit (loss) | 9901 | -€2,686 | -€13,642 | -€10,956 | -408% |
| Financial income | 75/76B | €0 | €0 | -€0 | -20.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -20.8% |
| Financial charges | 65/66B | €1,425 | €1,952 | +€527 | +37.0% |
| Recurring financial charges | 65 | €1,425 | €1,952 | +€527 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,111 | -€15,594 | -€11,483 | -279% |
| Income taxes | 67/77 | - | €369 | +€369 | |
| Profit (loss) for the period | 9904 | -€4,111 | -€15,963 | -€11,852 | -288% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,111 | -€15,963 | -€11,852 | -288% |
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 27 October 2026 via checked.be.