BASAYEV: 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.
BASAYEV
Largest movements
- Tangible fixed assets +€58,840
up €58,840 (+81.6%), from €72,119 to €130,959
of which Furniture and vehicles: +€57,931
- Receivables within one year +€33,223
up €33,223 (+44.1%), from €75,364 to €108,587
- Cash +€20,372
up €20,372 (+56.7%), from €35,908 to €56,280
mainly Net result for the year (+€69,589) and Tax, wage and social debts (+€56,872)
- Profit (loss) carried forward +€69,589
up €69,589, from -€15,058 to €54,531
- Tax, wage and social debts +€56,872
up €56,872 (+148.1%), from €38,399 to €95,271
of which Taxes: +€49,438
- Debts after one year -€7,420
down €7,420 (-50.0%), from €14,839 to €7,419
- Trade debts -€3,319
down €3,319 (-11.8%), from €28,165 to €24,846
- Gross operating margin +€204,696
up €204,696 (+100.4%), from €203,981 to €408,677
- Staff costs +€116,541
up €116,541 (+73.1%), from €159,419 to €275,960
- Taxes +€23,137
up €23,137 (+10469.2%), from €221 to €23,358
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 | €196,654 | €313,294 | +€116,640 | +59.3% |
| Fixed assets | 21/28 | €74,275 | €134,910 | +€60,635 | +81.6% |
| Tangible fixed assets | 22/27 | €72,119 | €130,959 | +€58,840 | +81.6% |
| Plant, machinery and equipment | 23 | €4,543 | €5,452 | +€909 | +20.0% |
| Furniture and vehicles | 24 | €67,576 | €125,507 | +€57,931 | +85.7% |
| Financial fixed assets | 28 | €2,156 | €3,951 | +€1,795 | +83.3% |
| Current assets | 29/58 | €122,379 | €178,384 | +€56,005 | +45.8% |
| Amounts receivable within one year | 40/41 | €75,364 | €108,587 | +€33,223 | +44.1% |
| Trade receivables | 40 | €75,364 | €108,587 | +€33,223 | +44.1% |
| Cash at bank and in hand | 54/58 | €35,908 | €56,280 | +€20,372 | +56.7% |
| Deferred charges and accrued income | 490/1 | €11,107 | €13,517 | +€2,410 | +21.7% |
| Total equity and liabilities | 10/49 | €196,654 | €313,294 | +€116,640 | +59.3% |
| Equity | 10/15 | €33,643 | €103,232 | +€69,589 | +206.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €40,701 | €40,701 | = | 0.0% |
| Distributable reserves | 133 | €40,701 | €40,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,058 | €54,531 | +€69,589 | |
| Amounts payable | 17/49 | €163,011 | €210,062 | +€47,051 | +28.9% |
| Amounts payable after more than one year | 17 | €14,839 | €7,419 | -€7,420 | -50.0% |
| Financial debts | 170/4 | €14,839 | €7,419 | -€7,420 | -50.0% |
| Amounts payable within one year | 42/48 | €148,172 | €202,643 | +€54,471 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €7,420 | €7,420 | = | 0.0% |
| Trade debts | 44 | €28,165 | €24,846 | -€3,319 | -11.8% |
| Suppliers | 440/4 | €28,165 | €24,846 | -€3,319 | -11.8% |
| Taxes, remuneration and social security | 45 | €38,399 | €95,271 | +€56,872 | +148.1% |
| Taxes | 450/3 | €7,505 | €56,943 | +€49,438 | +658.7% |
| Remuneration and social security | 454/9 | €30,894 | €38,328 | +€7,434 | +24.1% |
| Other amounts payable | 47/48 | €74,188 | €75,106 | +€918 | +1.2% |
| Remuneration, social security and pensions | 62 | €159,419 | €275,960 | +€116,541 | +73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,344 | €36,929 | +€2,585 | +7.5% |
| Other operating charges | 640/8 | €1,337 | €1,895 | +€558 | +41.7% |
| Gross operating margin | 9900 | €203,981 | €408,677 | +€204,696 | +100.4% |
| Operating profit (loss) | 9901 | €8,881 | €93,893 | +€85,012 | +957.2% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €1,065 | €946 | -€119 | -11.2% |
| Recurring financial charges | 65 | €1,065 | €946 | -€119 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €7,833 | €92,947 | +€85,114 | +1086.6% |
| Income taxes | 67/77 | €221 | €23,358 | +€23,137 | +10469.2% |
| Profit (loss) for the period | 9904 | €7,612 | €69,589 | +€61,977 | +814.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,612 | €69,589 | +€61,977 | +814.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.