BAS4ICT: 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.
BAS4ICT
Largest movements
- Cash -€17,340
down €17,340 (-71.8%), from €24,154 to €6,813
mainly Net result for the year (-€34,670) and Tax, wage and social debts (-€22,000)
- Receivables within one year +€1,309
up €1,309 (+15.7%), from €8,320 to €9,628
of which Other amounts receivable: +€1,163
- Deferred charges and accrued income +€937
up €937 (+213%), from €439 to €1,376
- Tangible fixed assets -€587
down €587 (-53.7%), from €1,094 to €507
- Other debts +€48,096
up €48,096 (+877%), from €5,482 to €53,578
- Profit (loss) carried forward -€34,670
down €34,670 (-48.6%), from -€71,368 to -€106,038
- Tax, wage and social debts -€22,000
no longer reported in 2025 (was €22,000)
- Debts after one year -€6,705
down €6,705 (-53.6%), from €12,500 to €5,794
- Trade debts -€658
down €658 (-13.2%), from €5,002 to €4,344
- Gross operating margin +€4,537
up €4,537 (+12.6%), from -€36,067 to -€31,530
- Financial charges +€926
up €926 (+137%), from €677 to €1,603
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 | €34,086 | €18,403 | -€15,682 | -46.0% |
| Fixed assets | 21/28 | €1,173 | €586 | -€587 | -50.1% |
| Tangible fixed assets | 22/27 | €1,094 | €507 | -€587 | -53.7% |
| Furniture and vehicles | 24 | €1,094 | €507 | -€587 | -53.7% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €32,912 | €17,817 | -€15,095 | -45.9% |
| Amounts receivable within one year | 40/41 | €8,320 | €9,628 | +€1,309 | +15.7% |
| Trade receivables | 40 | €2,878 | €3,024 | +€146 | +5.1% |
| Other amounts receivable | 41 | €5,442 | €6,604 | +€1,163 | +21.4% |
| Cash at bank and in hand | 54/58 | €24,154 | €6,813 | -€17,340 | -71.8% |
| Deferred charges and accrued income | 490/1 | €439 | €1,376 | +€937 | +213% |
| Total equity and liabilities | 10/49 | €34,086 | €18,403 | -€15,682 | -46.0% |
| Equity | 10/15 | -€17,348 | -€52,018 | -€34,670 | -200% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €35,470 | €35,470 | = | 0.0% |
| Distributable reserves | 133 | €35,470 | €35,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,368 | -€106,038 | -€34,670 | -48.6% |
| Amounts payable | 17/49 | €51,434 | €70,422 | +€18,988 | +36.9% |
| Amounts payable after more than one year | 17 | €12,500 | €5,794 | -€6,705 | -53.6% |
| Financial debts | 170/4 | €12,500 | €5,794 | -€6,705 | -53.6% |
| Amounts payable within one year | 42/48 | €38,934 | €64,627 | +€25,693 | +66.0% |
| Current portion of amounts payable after more than one year | 42 | €6,450 | €6,705 | +€256 | +4.0% |
| Trade debts | 44 | €5,002 | €4,344 | -€658 | -13.2% |
| Suppliers | 440/4 | €5,002 | €4,344 | -€658 | -13.2% |
| Taxes, remuneration and social security | 45 | €22,000 | - | -€22,000 | |
| Remuneration and social security | 454/9 | €22,000 | - | -€22,000 | |
| Other amounts payable | 47/48 | €5,482 | €53,578 | +€48,096 | +877% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €587 | = | 0.0% |
| Other operating charges | 640/8 | €720 | €638 | -€82 | -11.4% |
| Gross operating margin | 9900 | -€36,067 | -€31,530 | +€4,537 | +12.6% |
| Operating profit (loss) | 9901 | -€37,375 | -€32,755 | +€4,620 | +12.4% |
| Financial income | 75/76B | €7 | €4 | -€4 | -52.9% |
| Recurring financial income | 75 | €7 | €4 | -€4 | -52.9% |
| Financial charges | 65/66B | €677 | €1,603 | +€926 | +137% |
| Recurring financial charges | 65 | €677 | €1,603 | +€926 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€38,045 | -€34,355 | +€3,690 | +9.7% |
| Income taxes | 67/77 | €325 | €315 | -€10 | -3.1% |
| Profit (loss) for the period | 9904 | -€38,370 | -€34,670 | +€3,699 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,370 | -€34,670 | +€3,699 | +9.6% |
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 14 October 2026 via checked.be.