BASBOUS Ali: 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.
BASBOUS Ali
Largest movements
- Cash +€76,030
up €76,030 (+49.1%), from €154,712 to €230,742
mainly Net result for the year (+€85,749) and Depreciation (+€6,434)
- Reserves +€85,749
up €85,749 (+58.2%), from €147,380 to €233,129
- Tax, wage and social debts -€8,541
no longer reported in 2025 (was €8,541)
- Financial income +€3,354
new in 2025: €3,354
- Taxes -€2,994
down €2,994 (-11.3%), from €26,541 to €23,546
- Depreciation +€1,383
up €1,383 (+27.4%), from €5,052 to €6,434
- Gross operating margin -€1,367
down €1,367 (-1.2%), from €114,182 to €112,816
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 | €162,790 | €239,081 | +€76,291 | +46.9% |
| Fixed assets | 21/28 | €8,031 | €7,379 | -€653 | -8.1% |
| Tangible fixed assets | 22/27 | €8,031 | €7,379 | -€653 | -8.1% |
| Plant, machinery and equipment | 23 | - | €4,765 | +€4,765 | |
| Furniture and vehicles | 24 | €8,031 | €2,614 | -€5,417 | -67.5% |
| Current assets | 29/58 | €154,758 | €231,702 | +€76,944 | +49.7% |
| Amounts receivable within one year | 40/41 | €46 | €960 | +€914 | +1,984% |
| Other amounts receivable | 41 | €46 | €960 | +€914 | +1,984% |
| Cash at bank and in hand | 54/58 | €154,712 | €230,742 | +€76,030 | +49.1% |
| Total equity and liabilities | 10/49 | €162,790 | €239,081 | +€76,291 | +46.9% |
| Equity | 10/15 | €152,380 | €238,129 | +€85,749 | +56.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €147,380 | €233,129 | +€85,749 | +58.2% |
| Distributable reserves | 133 | €147,380 | €233,129 | +€85,749 | +58.2% |
| Amounts payable | 17/49 | €10,410 | €952 | -€9,458 | -90.9% |
| Amounts payable within one year | 42/48 | €10,410 | €952 | -€9,458 | -90.9% |
| Trade debts | 44 | €1,869 | €952 | -€917 | -49.1% |
| Suppliers | 440/4 | €1,869 | €952 | -€917 | -49.1% |
| Taxes, remuneration and social security | 45 | €8,541 | - | -€8,541 | |
| Taxes | 450/3 | €8,541 | - | -€8,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,052 | €6,434 | +€1,383 | +27.4% |
| Other operating charges | 640/8 | €340 | €392 | +€51 | +15.1% |
| Gross operating margin | 9900 | €114,182 | €112,816 | -€1,367 | -1.2% |
| Operating profit (loss) | 9901 | €108,791 | €105,990 | -€2,801 | -2.6% |
| Financial income | 75/76B | - | €3,354 | +€3,354 | |
| Recurring financial income | 75 | - | €3,354 | +€3,354 | |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €108,744 | €109,296 | +€552 | +0.5% |
| Income taxes | 67/77 | €26,541 | €23,546 | -€2,994 | -11.3% |
| Profit (loss) for the period | 9904 | €82,203 | €85,749 | +€3,546 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,203 | €85,749 | +€3,546 | +4.3% |
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 15 October 2026 via checked.be.