BasB: 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.
BasB
Largest movements
- Receivables within one year +€133,220
up €133,220 (+192.7%), from €69,147 to €202,367
of which Other amounts receivable: +€128,545
- Cash -€44,073
down €44,073 (-81.5%), from €54,049 to €9,976
mainly Receivables within one year (-€133,220) and Contributions, distributions and other (-€99,988)
- Tangible fixed assets -€33,598
down €33,598 (-91.0%), from €36,903 to €3,305
of which Furniture and vehicles: -€17,995
- Current investments -€22,992
down €22,992 (-95.7%), from €24,030 to €1,038
- Deferred charges and accrued income +€21,863
up €21,863 (+792.7%), from €2,758 to €24,621
- Reserves +€42,205
up €42,205 (+42.2%), from €99,988 to €142,193
- Tax, wage and social debts +€29,391
up €29,391 (+89.3%), from €32,925 to €62,316
of which Taxes: +€29,131
- Trade debts -€14,391
down €14,391 (-38.7%), from €37,231 to €22,840
- Current portion of long-term debt -€2,547
down €2,547 (-17.8%), from €14,322 to €11,775
- Gross operating margin +€41,786
up €41,786 (+27.5%), from €152,031 to €193,817
- Taxes +€10,497
up €10,497 (+27.5%), from €38,142 to €48,638
- Financial income +€6,034
up €6,034 (+1627.4%), from €371 to €6,405
- Depreciation -€3,189
down €3,189 (-33.7%), from €9,453 to €6,264
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 | €186,886 | €241,307 | +€54,421 | +29.1% |
| Fixed assets | 21/28 | €36,903 | €3,305 | -€33,598 | -91.0% |
| Tangible fixed assets | 22/27 | €36,903 | €3,305 | -€33,598 | -91.0% |
| Land and buildings | 22 | €15,603 | €0 | -€15,603 | -100.0% |
| Furniture and vehicles | 24 | €21,300 | €3,305 | -€17,995 | -84.5% |
| Current assets | 29/58 | €149,984 | €238,002 | +€88,019 | +58.7% |
| Amounts receivable within one year | 40/41 | €69,147 | €202,367 | +€133,220 | +192.7% |
| Trade receivables | 40 | €34,433 | €39,108 | +€4,675 | +13.6% |
| Other amounts receivable | 41 | €34,714 | €163,259 | +€128,545 | +370.3% |
| Current investments | 50/53 | €24,030 | €1,038 | -€22,992 | -95.7% |
| Cash at bank and in hand | 54/58 | €54,049 | €9,976 | -€44,073 | -81.5% |
| Deferred charges and accrued income | 490/1 | €2,758 | €24,621 | +€21,863 | +792.7% |
| Total equity and liabilities | 10/49 | €186,886 | €241,307 | +€54,421 | +29.1% |
| Equity | 10/15 | €100,088 | €142,293 | +€42,205 | +42.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €99,988 | €142,193 | +€42,205 | +42.2% |
| Distributable reserves | 133 | €99,988 | €142,193 | +€42,205 | +42.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €86,799 | €99,015 | +€12,216 | +14.1% |
| Amounts payable within one year | 42/48 | €86,401 | €99,015 | +€12,613 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €14,322 | €11,775 | -€2,547 | -17.8% |
| Financial debts | 43 | €1,923 | €2,084 | +€161 | +8.4% |
| Credit institutions | 430/8 | €1,923 | €2,084 | +€161 | +8.4% |
| Trade debts | 44 | €37,231 | €22,840 | -€14,391 | -38.7% |
| Suppliers | 440/4 | €37,231 | €22,840 | -€14,391 | -38.7% |
| Taxes, remuneration and social security | 45 | €32,925 | €62,316 | +€29,391 | +89.3% |
| Taxes | 450/3 | €28,833 | €57,964 | +€29,131 | +101.0% |
| Remuneration and social security | 454/9 | €4,092 | €4,353 | +€261 | +6.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €397 | €0 | -€397 | -100.0% |
| Non-recurring operating income | 76A | - | €9,728 | +€9,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,453 | €6,264 | -€3,189 | -33.7% |
| Other operating charges | 640/8 | €1,400 | €1,003 | -€397 | -28.4% |
| Gross operating margin | 9900 | €152,031 | €193,817 | +€41,786 | +27.5% |
| Operating profit (loss) | 9901 | €141,179 | €186,551 | +€45,372 | +32.1% |
| Financial income | 75/76B | €371 | €6,405 | +€6,034 | +1627.4% |
| Recurring financial income | 75 | €371 | €6,405 | +€6,034 | +1627.4% |
| Financial charges | 65/66B | €1,290 | €2,124 | +€834 | +64.6% |
| Recurring financial charges | 65 | €1,290 | €2,124 | +€834 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €140,259 | €190,831 | +€50,572 | +36.1% |
| Income taxes | 67/77 | €38,142 | €48,638 | +€10,497 | +27.5% |
| Profit (loss) for the period | 9904 | €102,118 | €142,193 | +€40,075 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,118 | €142,193 | +€40,075 | +39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.