BAS 65: 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.
BAS 65
Largest movements
- Receivables within one year +€3,731
up €3,731 (+92.3%), from €4,041 to €7,772
of which Other amounts receivable: +€5,977
- Tangible fixed assets -€852
down €852 (-47.7%), from €1,787 to €934
- Cash -€218
down €218 (-16.5%), from €1,318 to €1,100
mainly Receivables within one year (-€3,731) and Tax, wage and social debts (-€368)
- Trade debts +€2,149
up €2,149 (+300.8%), from €715 to €2,864
- Profit (loss) carried forward +€902
up €902 (+20.5%), from €4,399 to €5,301
- Tax, wage and social debts -€368
down €368 (-32.1%), from €1,145 to €777
- Turnover +€50,980
new in 2026: €50,980
- Purchases and services +€47,701
new in 2026: €47,701
- Gross operating margin -€2,971
down €2,971 (-45.4%), from €6,540 to €3,569
- Other operating charges +€1,097
up €1,097 (+604.5%), from €181 to €1,278
- Taxes -€596
down €596 (-52.1%), from €1,145 to €549
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,259 | €9,942 | +€2,683 | +37.0% |
| Fixed assets | 21/28 | €1,787 | €934 | -€852 | -47.7% |
| Tangible fixed assets | 22/27 | €1,787 | €934 | -€852 | -47.7% |
| Furniture and vehicles | 24 | €1,787 | €934 | -€852 | -47.7% |
| Current assets | 29/58 | €5,472 | €9,008 | +€3,536 | +64.6% |
| Amounts receivable within one year | 40/41 | €4,041 | €7,772 | +€3,731 | +92.3% |
| Trade receivables | 40 | €3,786 | €1,540 | -€2,246 | -59.3% |
| Other amounts receivable | 41 | €254 | €6,232 | +€5,977 | +2351.9% |
| Cash at bank and in hand | 54/58 | €1,318 | €1,100 | -€218 | -16.5% |
| Deferred charges and accrued income | 490/1 | €114 | €136 | +€23 | +20.0% |
| Total equity and liabilities | 10/49 | €7,259 | €9,942 | +€2,683 | +37.0% |
| Equity | 10/15 | €5,399 | €6,301 | +€902 | +16.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,399 | €5,301 | +€902 | +20.5% |
| Amounts payable | 17/49 | €1,860 | €3,641 | +€1,781 | +95.8% |
| Amounts payable within one year | 42/48 | €1,860 | €3,641 | +€1,781 | +95.8% |
| Trade debts | 44 | €715 | €2,864 | +€2,149 | +300.8% |
| Suppliers | 440/4 | €715 | €2,864 | +€2,149 | +300.8% |
| Taxes, remuneration and social security | 45 | €1,145 | €777 | -€368 | -32.1% |
| Taxes | 450/3 | €1,145 | €777 | -€368 | -32.1% |
| Turnover | 70 | - | €50,980 | +€50,980 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €47,701 | +€47,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €852 | +€82 | +10.6% |
| Other operating charges | 640/8 | €181 | €1,278 | +€1,097 | +604.5% |
| Gross operating margin | 9900 | €6,540 | €3,569 | -€2,971 | -45.4% |
| Operating profit (loss) | 9901 | €5,588 | €1,439 | -€4,150 | -74.3% |
| Financial charges | 65/66B | €44 | -€12 | -€56 | |
| Recurring financial charges | 65 | €44 | -€12 | -€56 | |
| Profit (loss) for the period before taxes | 9903 | €5,544 | €1,451 | -€4,094 | -73.8% |
| Income taxes | 67/77 | €1,145 | €549 | -€596 | -52.1% |
| Profit (loss) for the period | 9904 | €4,399 | €902 | -€3,497 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,399 | €902 | -€3,497 | -79.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.