BASBARAS DISTRIBUTION: 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.
BASBARAS DISTRIBUTION
Largest movements
- Cash +€3,109
up €3,109 (+8.8%), from €35,234 to €38,343
mainly Net result for the year (+€3,004) and Tax, wage and social debts (+€100)
- Reserves +€3,004
up €3,004 (+14.2%), from €21,085 to €24,090
of which Distributable reserves: +€3,004
- Gross operating margin +€253
up €253 (+5.5%), from €4,626 to €4,878
- Taxes +€140
up €140 (+10.3%), from €1,358 to €1,498
- Financial income +€134
up €134 (+227.6%), from €59 to €192
- Financial charges -€115
down €115 (-87.5%), from €132 to €17
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 | €59,207 | €62,311 | +€3,104 | +5.2% |
| Fixed assets | 21/28 | €23,968 | €23,968 | = | 0.0% |
| Financial fixed assets | 28 | €23,968 | €23,968 | = | 0.0% |
| Current assets | 29/58 | €35,239 | €38,343 | +€3,104 | +8.8% |
| Amounts receivable within one year | 40/41 | €5 | - | -€5 | |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €35,234 | €38,343 | +€3,109 | +8.8% |
| Total equity and liabilities | 10/49 | €59,207 | €62,311 | +€3,104 | +5.2% |
| Equity | 10/15 | €57,867 | €60,871 | +€3,004 | +5.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | - | €30,987 | +€30,987 | |
| Issued capital | 100 | - | €30,987 | +€30,987 | |
| Reserves | 13 | €21,085 | €24,090 | +€3,004 | +14.2% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | - | €3,099 | +€3,099 | |
| Reserves not available under the articles | 1311 | €3,099 | - | -€3,099 | |
| Distributable reserves | 133 | €17,987 | €20,991 | +€3,004 | +16.7% |
| Profit (loss) carried forward | 14 | €5,795 | €5,795 | = | 0.0% |
| Amounts payable | 17/49 | €1,341 | €1,440 | +€100 | +7.4% |
| Amounts payable within one year | 42/48 | €1,341 | €1,440 | +€100 | +7.4% |
| Taxes, remuneration and social security | 45 | €1,341 | €1,440 | +€100 | +7.4% |
| Taxes | 450/3 | €1,341 | €1,440 | +€100 | +7.4% |
| Other operating charges | 640/8 | €538 | €552 | +€14 | +2.7% |
| Gross operating margin | 9900 | €4,626 | €4,878 | +€253 | +5.5% |
| Operating profit (loss) | 9901 | €4,088 | €4,327 | +€238 | +5.8% |
| Financial income | 75/76B | €59 | €192 | +€134 | +227.6% |
| Recurring financial income | 75 | €59 | €192 | +€134 | +227.6% |
| Financial charges | 65/66B | €132 | €17 | -€115 | -87.5% |
| Recurring financial charges | 65 | €132 | €17 | -€115 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €4,015 | €4,502 | +€487 | +12.1% |
| Income taxes | 67/77 | €1,358 | €1,498 | +€140 | +10.3% |
| Profit (loss) for the period | 9904 | €2,657 | €3,004 | +€347 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,657 | €3,004 | +€347 | +13.1% |
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 8 October 2026 via checked.be.