BAS-CO: 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-CO
Largest movements
- Cash +€16,558
up €16,558 (+37.2%), from €44,491 to €61,049
mainly Net result for the year (+€19,829) and Receivables within one year (+€1,786)
- Tangible fixed assets +€1,962
up €1,962 (+102.1%), from €1,921 to €3,883
of which Plant, machinery and equipment: +€1,572
- Receivables within one year -€1,786
down €1,786 (-14.0%), from €12,799 to €11,013
of which Trade receivables: -€1,664
- Reserves +€19,829
up €19,829 (+49.1%), from €40,395 to €60,224
- Other debts -€1,718
no longer reported in 2025 (was €1,718)
- Trade debts -€1,554
down €1,554 (-40.8%), from €3,807 to €2,253
- Depreciation +€944
up €944 (+916.5%), from €103 to €1,047
- Gross operating margin -€516
down €516 (-1.6%), from €31,510 to €30,994
- Financial charges -€454
down €454 (-22.2%), from €2,042 to €1,588
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 | €60,539 | €77,281 | +€16,742 | +27.7% |
| Fixed assets | 21/28 | €1,921 | €3,883 | +€1,962 | +102.1% |
| Tangible fixed assets | 22/27 | €1,921 | €3,883 | +€1,962 | +102.1% |
| Plant, machinery and equipment | 23 | - | €1,572 | +€1,572 | |
| Furniture and vehicles | 24 | €1,921 | €2,311 | +€390 | +20.3% |
| Current assets | 29/58 | €58,618 | €73,398 | +€14,780 | +25.2% |
| Amounts receivable within one year | 40/41 | €12,799 | €11,013 | -€1,786 | -14.0% |
| Trade receivables | 40 | €10,981 | €9,317 | -€1,664 | -15.2% |
| Other amounts receivable | 41 | €1,818 | €1,696 | -€122 | -6.7% |
| Cash at bank and in hand | 54/58 | €44,491 | €61,049 | +€16,558 | +37.2% |
| Deferred charges and accrued income | 490/1 | €1,328 | €1,336 | +€8 | +0.6% |
| Total equity and liabilities | 10/49 | €60,539 | €77,281 | +€16,742 | +27.7% |
| Equity | 10/15 | €46,395 | €66,224 | +€19,829 | +42.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €40,395 | €60,224 | +€19,829 | +49.1% |
| Distributable reserves | 133 | €40,395 | €60,224 | +€19,829 | +49.1% |
| Amounts payable | 17/49 | €14,144 | €11,057 | -€3,087 | -21.8% |
| Amounts payable within one year | 42/48 | €14,144 | €11,057 | -€3,087 | -21.8% |
| Trade debts | 44 | €3,807 | €2,253 | -€1,554 | -40.8% |
| Suppliers | 440/4 | €3,807 | €2,253 | -€1,554 | -40.8% |
| Taxes, remuneration and social security | 45 | €8,619 | €8,804 | +€185 | +2.1% |
| Taxes | 450/3 | €8,618 | €8,804 | +€186 | +2.2% |
| Remuneration and social security | 454/9 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €1,718 | - | -€1,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €1,047 | +€944 | +916.5% |
| Other operating charges | 640/8 | €2,548 | €2,686 | +€138 | +5.4% |
| Gross operating margin | 9900 | €31,510 | €30,994 | -€516 | -1.6% |
| Operating profit (loss) | 9901 | €28,859 | €27,261 | -€1,598 | -5.5% |
| Financial income | 75/76B | €1 | €15 | +€14 | +1400.0% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +1400.0% |
| Financial charges | 65/66B | €2,042 | €1,588 | -€454 | -22.2% |
| Recurring financial charges | 65 | €2,042 | €1,588 | -€454 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €26,818 | €25,688 | -€1,130 | -4.2% |
| Income taxes | 67/77 | €5,982 | €5,859 | -€123 | -2.1% |
| Profit (loss) for the period | 9904 | €20,836 | €19,829 | -€1,007 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,836 | €19,829 | -€1,007 | -4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.