Basalan: 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.
Basalan
Largest movements
- Tangible fixed assets -€36,572
down €36,572 (-24.1%), from €151,776 to €115,204
of which Leasing and similar rights: -€28,450
- Cash -€25,913
down €25,913 (-64.7%), from €40,054 to €14,141
mainly Debts after one year (-€37,203) and Receivables within one year (-€22,441)
- Receivables within one year +€22,441
up €22,441 (+31.9%), from €70,244 to €92,685
of which Trade receivables: +€28,183
- Debts after one year -€37,203
down €37,203 (-38.3%), from €97,165 to €59,961
- Advances received +€17,365
up €17,365 (+41.9%), from €41,488 to €58,854
- Trade debts -€7,968
down €7,968 (-29.7%), from €26,844 to €18,877
- Tax, wage and social debts -€5,130
down €5,130 (-26.4%), from €19,405 to €14,275
of which Remuneration and social security: -€3,749
- Accrued charges and deferred income -€4,454
no longer reported in 2025 (was €4,454)
- Gross operating margin -€25,603
down €25,603 (-28.2%), from €90,881 to €65,278
- Financial charges -€3,592
down €3,592 (-45.8%), from €7,838 to €4,246
- Taxes -€3,327
down €3,327 (-85.8%), from €3,878 to €552
- Depreciation +€3,280
up €3,280 (+8.6%), from €38,290 to €41,570
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 | €262,074 | €222,031 | -€40,043 | -15.3% |
| Fixed assets | 21/28 | €151,776 | €115,204 | -€36,572 | -24.1% |
| Tangible fixed assets | 22/27 | €151,776 | €115,204 | -€36,572 | -24.1% |
| Furniture and vehicles | 24 | €35,484 | €23,149 | -€12,335 | -34.8% |
| Leasing and similar rights | 25 | €116,293 | €87,843 | -€28,450 | -24.5% |
| Other tangible fixed assets | 26 | - | €4,212 | +€4,212 | |
| Current assets | 29/58 | €110,298 | €106,827 | -€3,471 | -3.1% |
| Amounts receivable within one year | 40/41 | €70,244 | €92,685 | +€22,441 | +31.9% |
| Trade receivables | 40 | €59,720 | €87,903 | +€28,183 | +47.2% |
| Other amounts receivable | 41 | €10,524 | €4,782 | -€5,742 | -54.6% |
| Cash at bank and in hand | 54/58 | €40,054 | €14,141 | -€25,913 | -64.7% |
| Total equity and liabilities | 10/49 | €262,074 | €222,031 | -€40,043 | -15.3% |
| Equity | 10/15 | €34,878 | €32,861 | -€2,017 | -5.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,878 | €28,861 | -€2,017 | -6.5% |
| Amounts payable | 17/49 | €227,196 | €189,170 | -€38,027 | -16.7% |
| Amounts payable after more than one year | 17 | €97,165 | €59,961 | -€37,203 | -38.3% |
| Financial debts | 170/4 | €97,165 | €59,961 | -€37,203 | -38.3% |
| Amounts payable within one year | 42/48 | €125,577 | €129,208 | +€3,631 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €37,840 | €37,203 | -€637 | -1.7% |
| Trade debts | 44 | €26,844 | €18,877 | -€7,968 | -29.7% |
| Suppliers | 440/4 | €26,844 | €18,877 | -€7,968 | -29.7% |
| Advances received on contracts in progress | 46 | €41,488 | €58,854 | +€17,365 | +41.9% |
| Taxes, remuneration and social security | 45 | €19,405 | €14,275 | -€5,130 | -26.4% |
| Taxes | 450/3 | €10,988 | €9,607 | -€1,381 | -12.6% |
| Remuneration and social security | 454/9 | €8,416 | €4,667 | -€3,749 | -44.5% |
| Accrued charges and deferred income | 492/3 | €4,454 | - | -€4,454 | |
| Non-recurring operating income | 76A | €5,973 | - | -€5,973 | |
| Remuneration, social security and pensions | 62 | €18,050 | €18,900 | +€850 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,290 | €41,570 | +€3,280 | +8.6% |
| Other operating charges | 640/8 | €1,263 | €2,027 | +€764 | +60.5% |
| Gross operating margin | 9900 | €90,881 | €65,278 | -€25,603 | -28.2% |
| Operating profit (loss) | 9901 | €33,277 | €2,781 | -€30,497 | -91.6% |
| Financial income | 75/76B | €429 | €0 | -€429 | -100.0% |
| Recurring financial income | 75 | €429 | €0 | -€429 | -100.0% |
| Financial charges | 65/66B | €7,838 | €4,246 | -€3,592 | -45.8% |
| Recurring financial charges | 65 | €7,838 | €4,246 | -€3,592 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €25,869 | -€1,465 | -€27,334 | |
| Income taxes | 67/77 | €3,878 | €552 | -€3,327 | -85.8% |
| Profit (loss) for the period | 9904 | €21,991 | -€2,017 | -€24,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,991 | -€2,017 | -€24,007 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.