Bas Ransbeck Law: 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.
Bas Ransbeck Law
Largest movements
- Cash +€126,833
new in 2025: €126,833
mainly Net result for the year (+€113,435) and Other debts (+€101,425)
- Other debts +€101,425
new in 2025: €101,425
- Tax, wage and social debts +€20,611
new in 2025: €20,611
- Profit (loss) carried forward +€12,011
no longer reported in 2025 (was -€12,011)
- Debts after one year -€5,801
no longer reported in 2025 (was €5,801)
- Gross operating margin +€149,380
up €149,380, from -€719 to €148,661
- Taxes +€35,105
new in 2025: €35,105
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 | - | €128,290 | +€128,290 | |
| Current assets | 29/58 | - | €128,290 | +€128,290 | |
| Amounts receivable within one year | 40/41 | - | €1,055 | +€1,055 | |
| Other amounts receivable | 41 | - | €1,055 | +€1,055 | |
| Cash at bank and in hand | 54/58 | - | €126,833 | +€126,833 | |
| Deferred charges and accrued income | 490/1 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | - | €128,290 | +€128,290 | |
| Equity | 10/15 | -€5,801 | €6,209 | +€12,011 | |
| Contributions | 10/11 | €6,209 | €6,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,011 | - | +€12,011 | |
| Amounts payable | 17/49 | €5,801 | €122,081 | +€116,279 | +2,004% |
| Amounts payable after more than one year | 17 | €5,801 | - | -€5,801 | |
| Other amounts payable | 178/9 | €5,801 | - | -€5,801 | |
| Amounts payable within one year | 42/48 | - | €122,081 | +€122,081 | |
| Trade debts | 44 | - | €44 | +€44 | |
| Suppliers | 440/4 | - | €44 | +€44 | |
| Taxes, remuneration and social security | 45 | - | €20,611 | +€20,611 | |
| Taxes | 450/3 | - | €20,611 | +€20,611 | |
| Other amounts payable | 47/48 | - | €101,425 | +€101,425 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€719 | €148,661 | +€149,380 | |
| Operating profit (loss) | 9901 | -€719 | €148,611 | +€149,330 | |
| Financial charges | 65/66B | - | €71 | +€71 | |
| Recurring financial charges | 65 | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | -€719 | €148,540 | +€149,259 | |
| Income taxes | 67/77 | - | €35,105 | +€35,105 | |
| Profit (loss) for the period | 9904 | -€719 | €113,435 | +€114,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€719 | €113,435 | +€114,154 |
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 24 October 2026 via checked.be.