BaSaLT Consulting: 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.
BaSaLT Consulting
Largest movements
- Cash -€113,018
down €113,018 (-85.9%), from €131,592 to €18,574
mainly Contributions, distributions and other (-€231,743) and Investment in fixed assets (net) (-€14,844)
- Receivables after one year -€60,000
down €60,000 (-100%), from €60,000 to €0
- Current investments -€39,377
down €39,377 (-15.1%), from €260,000 to €220,623
- Tangible fixed assets +€13,045
up €13,045 (+2,113%), from €617 to €13,662
of which Other tangible fixed assets: +€9,226
- Receivables within one year +€5,710
up €5,710 (+17.5%), from €32,673 to €38,383
of which Other amounts receivable: +€5,165
- Reserves -€193,675
down €193,675 (-41.6%), from €465,936 to €272,261
- Trade debts -€10,203
down €10,203 (-98.9%), from €10,314 to €112
- Tax, wage and social debts +€9,363
up €9,363 (+98.5%), from €9,505 to €18,868
of which Taxes: +€8,900
- Gross operating margin -€19,303
down €19,303 (-32.2%), from €60,021 to €40,718
- Financial income +€13,282
up €13,282 (+650%), from €2,043 to €15,325
- Taxes -€5,384
down €5,384 (-30.5%), from €17,625 to €12,241
- Depreciation +€1,181
up €1,181 (+191%), from €617 to €1,799
- Financial charges -€751
down €751 (-31.1%), from €2,412 to €1,661
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 | €487,174 | €291,242 | -€195,932 | -40.2% |
| Fixed assets | 21/28 | €617 | €13,662 | +€13,045 | +2,113% |
| Tangible fixed assets | 22/27 | €617 | €13,662 | +€13,045 | +2,113% |
| Furniture and vehicles | 24 | - | €3,819 | +€3,819 | |
| Other tangible fixed assets | 26 | €617 | €9,843 | +€9,226 | +1,495% |
| Current assets | 29/58 | €486,557 | €277,580 | -€208,977 | -43.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100% |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100% |
| Amounts receivable within one year | 40/41 | €32,673 | €38,383 | +€5,710 | +17.5% |
| Trade receivables | 40 | €11,798 | €12,342 | +€545 | +4.6% |
| Other amounts receivable | 41 | €20,875 | €26,041 | +€5,165 | +24.7% |
| Current investments | 50/53 | €260,000 | €220,623 | -€39,377 | -15.1% |
| Cash at bank and in hand | 54/58 | €131,592 | €18,574 | -€113,018 | -85.9% |
| Deferred charges and accrued income | 490/1 | €2,293 | €0 | -€2,293 | -100% |
| Total equity and liabilities | 10/49 | €487,174 | €291,242 | -€195,932 | -40.2% |
| Equity | 10/15 | €465,937 | €272,262 | -€193,675 | -41.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €465,936 | €272,261 | -€193,675 | -41.6% |
| Distributable reserves | 133 | €465,936 | €272,261 | -€193,675 | -41.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,237 | €18,980 | -€2,258 | -10.6% |
| Amounts payable within one year | 42/48 | €21,237 | €18,980 | -€2,258 | -10.6% |
| Trade debts | 44 | €10,314 | €112 | -€10,203 | -98.9% |
| Suppliers | 440/4 | €10,314 | €112 | -€10,203 | -98.9% |
| Taxes, remuneration and social security | 45 | €9,505 | €18,868 | +€9,363 | +98.5% |
| Taxes | 450/3 | €9,505 | €18,405 | +€8,900 | +93.6% |
| Remuneration and social security | 454/9 | - | €463 | +€463 | |
| Other amounts payable | 47/48 | €1,418 | €0 | -€1,418 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | €1,799 | +€1,181 | +191% |
| Other operating charges | 640/8 | €2,177 | €2,273 | +€96 | +4.4% |
| Gross operating margin | 9900 | €60,021 | €40,718 | -€19,303 | -32.2% |
| Operating profit (loss) | 9901 | €57,226 | €36,646 | -€20,581 | -36.0% |
| Financial income | 75/76B | €2,043 | €15,325 | +€13,282 | +650% |
| Recurring financial income | 75 | €2,043 | €15,325 | +€13,282 | +650% |
| Financial charges | 65/66B | €2,412 | €1,661 | -€751 | -31.1% |
| Recurring financial charges | 65 | €2,412 | €1,661 | -€751 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €56,858 | €50,310 | -€6,548 | -11.5% |
| Income taxes | 67/77 | €17,625 | €12,241 | -€5,384 | -30.5% |
| Profit (loss) for the period | 9904 | €39,233 | €38,069 | -€1,164 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,233 | €38,069 | -€1,164 | -3.0% |
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 13 October 2026 via checked.be.