BASAU MANAGEMENT: 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.
BASAU MANAGEMENT
Largest movements
- Receivables within one year +€64,021
up €64,021 (+96.7%), from €66,171 to €130,192
of which Other amounts receivable: +€61,163
- Tangible fixed assets -€7,455
down €7,455 (-25.9%), from €28,761 to €21,306
- Other debts +€72,656
up €72,656 (+157%), from €46,325 to €118,981
- Debts after one year -€16,985
down €16,985 (-34.5%), from €49,170 to €32,184
- Gross operating margin +€24,558
up €24,558 (+30.4%), from €80,763 to €105,321
- Taxes +€14,665
up €14,665 (+71.4%), from €20,538 to €35,203
- Depreciation +€6,421
up €6,421 (+621%), from €1,034 to €7,455
- Other operating charges -€3,402
down €3,402 (-73.8%), from €4,607 to €1,205
- Financial income +€3,280
up €3,280 (+250%), from €1,310 to €4,591
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 | €311,899 | €368,695 | +€56,797 | +18.2% |
| Fixed assets | 21/28 | €216,261 | €208,806 | -€7,455 | -3.4% |
| Tangible fixed assets | 22/27 | €28,761 | €21,306 | -€7,455 | -25.9% |
| Furniture and vehicles | 24 | €28,761 | €21,306 | -€7,455 | -25.9% |
| Financial fixed assets | 28 | €187,500 | €187,500 | = | 0.0% |
| Current assets | 29/58 | €95,637 | €159,890 | +€64,252 | +67.2% |
| Amounts receivable within one year | 40/41 | €66,171 | €130,192 | +€64,021 | +96.7% |
| Trade receivables | 40 | €23,192 | €26,050 | +€2,857 | +12.3% |
| Other amounts receivable | 41 | €42,979 | €104,142 | +€61,163 | +142% |
| Cash at bank and in hand | 54/58 | €26,932 | €23,803 | -€3,129 | -11.6% |
| Deferred charges and accrued income | 490/1 | €2,534 | €5,895 | +€3,361 | +133% |
| Total equity and liabilities | 10/49 | €311,899 | €368,695 | +€56,797 | +18.2% |
| Equity | 10/15 | €157,219 | €156,900 | -€319 | -0.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €155,400 | €155,400 | = | 0.0% |
| Distributable reserves | 133 | €155,400 | €155,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €319 | - | -€319 | |
| Amounts payable | 17/49 | €154,680 | €211,795 | +€57,115 | +36.9% |
| Amounts payable after more than one year | 17 | €49,170 | €32,184 | -€16,985 | -34.5% |
| Financial debts | 170/4 | €49,170 | €32,184 | -€16,985 | -34.5% |
| Amounts payable within one year | 42/48 | €105,510 | €179,611 | +€74,100 | +70.2% |
| Current portion of amounts payable after more than one year | 42 | €17,004 | €16,985 | -€18 | -0.1% |
| Financial debts | 43 | €453 | €1,466 | +€1,014 | +224% |
| Credit institutions | 430/8 | €453 | €1,466 | +€1,014 | +224% |
| Trade debts | 44 | €4,541 | €1,659 | -€2,882 | -63.5% |
| Suppliers | 440/4 | €4,541 | €1,659 | -€2,882 | -63.5% |
| Taxes, remuneration and social security | 45 | €37,188 | €40,519 | +€3,331 | +9.0% |
| Taxes | 450/3 | €37,188 | €40,519 | +€3,331 | +9.0% |
| Other amounts payable | 47/48 | €46,325 | €118,981 | +€72,656 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | €7,455 | +€6,421 | +621% |
| Other operating charges | 640/8 | €4,607 | €1,205 | -€3,402 | -73.8% |
| Gross operating margin | 9900 | €80,763 | €105,321 | +€24,558 | +30.4% |
| Operating profit (loss) | 9901 | €75,122 | €96,660 | +€21,538 | +28.7% |
| Financial income | 75/76B | €1,310 | €4,591 | +€3,280 | +250% |
| Recurring financial income | 75 | €1,310 | €4,591 | +€3,280 | +250% |
| Financial charges | 65/66B | €1,411 | €1,886 | +€475 | +33.7% |
| Recurring financial charges | 65 | €1,411 | €1,886 | +€475 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €75,022 | €99,365 | +€24,343 | +32.4% |
| Income taxes | 67/77 | €20,538 | €35,203 | +€14,665 | +71.4% |
| Profit (loss) for the period | 9904 | €54,484 | €64,162 | +€9,678 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,484 | €64,162 | +€9,678 | +17.8% |
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 16 October 2026 via checked.be.