BASA: 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.
BASA
Largest movements
- Receivables within one year -€10,094
down €10,094 (-38.0%), from €26,585 to €16,492
- Cash -€3,557
down €3,557 (-27.8%), from €12,794 to €9,237
mainly Trade debts (-€93,026) and Stocks and contracts (-€955)
- Stocks and contracts +€955
up €955 (+21.5%), from €4,446 to €5,401
- Trade debts -€93,026
down €93,026 (-80.1%), from €116,158 to €23,132
- Profit (loss) carried forward +€50,651
up €50,651 (+37.9%), from -€133,564 to -€82,913
- Tax, wage and social debts +€29,492
up €29,492 (+167%), from €17,685 to €47,177
of which Taxes: +€15,828
- Gross operating margin +€124,857
up €124,857 (+224%), from €55,802 to €180,660
- Staff costs +€13,393
up €13,393 (+12.8%), from €104,822 to €118,215
- Financial charges +€9,505
up €9,505 (+692%), from €1,374 to €10,879
- Financial income +€4,711
up €4,711 (+355%), from €1,326 to €6,036
- Other operating charges +€2,708
up €2,708 (+222%), from €1,222 to €3,930
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 | €44,934 | €32,051 | -€12,883 | -28.7% |
| Fixed assets | 21/28 | €1,109 | €921 | -€188 | -16.9% |
| Tangible fixed assets | 22/27 | €1,109 | €921 | -€188 | -16.9% |
| Plant, machinery and equipment | 23 | €1,109 | €921 | -€188 | -16.9% |
| Current assets | 29/58 | €43,825 | €31,129 | -€12,695 | -29.0% |
| Stocks and contracts in progress | 3 | €4,446 | €5,401 | +€955 | +21.5% |
| Stocks | 30/36 | €4,446 | €5,401 | +€955 | +21.5% |
| Amounts receivable within one year | 40/41 | €26,585 | €16,492 | -€10,094 | -38.0% |
| Other amounts receivable | 41 | €26,585 | €16,492 | -€10,094 | -38.0% |
| Cash at bank and in hand | 54/58 | €12,794 | €9,237 | -€3,557 | -27.8% |
| Total equity and liabilities | 10/49 | €44,934 | €32,051 | -€12,883 | -28.7% |
| Equity | 10/15 | -€88,909 | -€38,258 | +€50,651 | +57.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,455 | €38,455 | = | 0.0% |
| Distributable reserves | 133 | €38,455 | €38,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,564 | -€82,913 | +€50,651 | +37.9% |
| Amounts payable | 17/49 | €133,843 | €70,309 | -€63,534 | -47.5% |
| Amounts payable within one year | 42/48 | €133,843 | €70,309 | -€63,534 | -47.5% |
| Trade debts | 44 | €116,158 | €23,132 | -€93,026 | -80.1% |
| Suppliers | 440/4 | €116,158 | €23,132 | -€93,026 | -80.1% |
| Taxes, remuneration and social security | 45 | €17,685 | €47,177 | +€29,492 | +167% |
| Taxes | 450/3 | €1,235 | €17,064 | +€15,828 | +1,281% |
| Remuneration and social security | 454/9 | €16,450 | €30,114 | +€13,664 | +83.1% |
| Remuneration, social security and pensions | 62 | €104,822 | €118,215 | +€13,393 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €438 | +€21 | +4.9% |
| Other operating charges | 640/8 | €1,222 | €3,930 | +€2,708 | +222% |
| Gross operating margin | 9900 | €55,802 | €180,660 | +€124,857 | +224% |
| Operating profit (loss) | 9901 | -€50,658 | €58,078 | +€108,736 | |
| Financial income | 75/76B | €1,326 | €6,036 | +€4,711 | +355% |
| Recurring financial income | 75 | €1,326 | €6,036 | +€4,711 | +355% |
| Financial charges | 65/66B | €1,374 | €10,879 | +€9,505 | +692% |
| Recurring financial charges | 65 | €1,374 | €10,879 | +€9,505 | +692% |
| Profit (loss) for the period before taxes | 9903 | -€50,707 | €53,236 | +€103,942 | |
| Income taxes | 67/77 | €134 | €2,585 | +€2,451 | +1,825% |
| Profit (loss) for the period | 9904 | -€50,841 | €50,651 | +€101,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,841 | €50,651 | +€101,492 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.