BASBOUS Samir: 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 Samir
Largest movements
- Cash +€58,873
up €58,873 (+45.1%), from €130,459 to €189,332
mainly Other debts (+€246,682) and Net result for the year (+€98,452)
- Receivables within one year -€12,675
down €12,675 (-19.5%), from €64,913 to €52,238
of which Trade receivables: -€13,137
- Tangible fixed assets -€6,210
down €6,210 (-9.7%), from €63,723 to €57,513
of which Furniture and vehicles: -€11,982
- Other debts +€246,682
up €246,682 (+21,701%), from €1,137 to €247,819
- Reserves -€182,231
no longer reported in 2025 (was €182,231)
- Debts after one year -€14,572
down €14,572 (-31.3%), from €46,594 to €32,022
- Tax, wage and social debts -€10,643
down €10,643 (-90.3%), from €11,781 to €1,137
- Turnover +€250,909
new in 2025: €250,909
- Purchases and services +€108,584
new in 2025: €108,584
- Gross operating margin -€20,882
down €20,882 (-12.3%), from €169,768 to €148,886
- Other operating charges -€12,621
down €12,621 (-96.0%), from €13,149 to €528
- Depreciation +€3,602
up €3,602 (+24.3%), from €14,845 to €18,447
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 | €259,095 | €299,084 | +€39,989 | +15.4% |
| Fixed assets | 21/28 | €63,723 | €57,513 | -€6,210 | -9.7% |
| Tangible fixed assets | 22/27 | €63,723 | €57,513 | -€6,210 | -9.7% |
| Plant, machinery and equipment | 23 | €1,400 | €7,172 | +€5,772 | +412% |
| Furniture and vehicles | 24 | €62,323 | €50,341 | -€11,982 | -19.2% |
| Current assets | 29/58 | €195,372 | €241,570 | +€46,198 | +23.6% |
| Amounts receivable within one year | 40/41 | €64,913 | €52,238 | -€12,675 | -19.5% |
| Trade receivables | 40 | €64,913 | €51,777 | -€13,137 | -20.2% |
| Other amounts receivable | 41 | - | €462 | +€462 | |
| Cash at bank and in hand | 54/58 | €130,459 | €189,332 | +€58,873 | +45.1% |
| Total equity and liabilities | 10/49 | €259,095 | €299,084 | +€39,989 | +15.4% |
| Equity | 10/15 | €185,231 | €3,000 | -€182,231 | -98.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €182,231 | - | -€182,231 | |
| Distributable reserves | 133 | €182,231 | - | -€182,231 | |
| Amounts payable | 17/49 | €73,864 | €296,084 | +€222,220 | +301% |
| Amounts payable after more than one year | 17 | €46,594 | €32,022 | -€14,572 | -31.3% |
| Financial debts | 170/4 | €46,594 | €32,022 | -€14,572 | -31.3% |
| Amounts payable within one year | 42/48 | €27,270 | €264,061 | +€236,792 | +868% |
| Current portion of amounts payable after more than one year | 42 | €14,077 | €14,572 | +€494 | +3.5% |
| Trade debts | 44 | €275 | €533 | +€258 | +93.8% |
| Suppliers | 440/4 | €275 | €533 | +€258 | +93.8% |
| Taxes, remuneration and social security | 45 | €11,781 | €1,137 | -€10,643 | -90.3% |
| Taxes | 450/3 | €11,781 | €1,137 | -€10,643 | -90.3% |
| Other amounts payable | 47/48 | €1,137 | €247,819 | +€246,682 | +21,701% |
| Turnover | 70 | - | €250,909 | +€250,909 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €108,584 | +€108,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,845 | €18,447 | +€3,602 | +24.3% |
| Other operating charges | 640/8 | €13,149 | €528 | -€12,621 | -96.0% |
| Gross operating margin | 9900 | €169,768 | €148,886 | -€20,882 | -12.3% |
| Operating profit (loss) | 9901 | €141,774 | €129,911 | -€11,863 | -8.4% |
| Financial income | 75/76B | €1,564 | - | -€1,564 | |
| Recurring financial income | 75 | €1,564 | - | -€1,564 | |
| Financial charges | 65/66B | €2,566 | €1,921 | -€645 | -25.1% |
| Recurring financial charges | 65 | €2,566 | €1,921 | -€645 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €140,773 | €127,990 | -€12,783 | -9.1% |
| Income taxes | 67/77 | €31,189 | €29,538 | -€1,651 | -5.3% |
| Profit (loss) for the period | 9904 | €109,583 | €98,452 | -€11,131 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,583 | €98,452 | -€11,131 | -10.2% |
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 25 October 2026 via checked.be.