BASC: 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.
BASC
Largest movements
- Tangible fixed assets -€28,405
down €28,405 (-77.9%), from €36,474 to €8,069
of which Furniture and vehicles: -€27,593
- Cash +€26,798
up €26,798 (+3,710%), from €722 to €27,520
mainly Debts after one year (+€350,000) and Other debts (+€53,127)
- Receivables within one year -€19,472
down €19,472 (-98.5%), from €19,769 to €297
of which Trade receivables: -€17,111
- Profit (loss) carried forward -€481,583
down €481,583 (-377%), from -€127,675 to -€609,258
- Debts after one year +€350,000
up €350,000 (+467%), from €75,000 to €425,000
- Other debts +€53,127
up €53,127 (+50.3%), from €105,559 to €158,685
- Contributions +€50,000
up €50,000 (+806%), from €6,200 to €56,200
- Trade debts +€7,002
up €7,002 (+3,037%), from €231 to €7,233
- Gross operating margin +€8,759
up €8,759 (+65.4%), from -€13,389 to -€4,631
- Taxes +€2,540
up €2,540 (+556%), from €456 to €2,996
- Depreciation -€1,522
down €1,522 (-5.1%), from €29,927 to €28,405
- Other operating charges -€1,200
down €1,200 (-41.5%), from €2,894 to €1,694
- Financial charges -€182
down €182 (-50.1%), from €363 to €181
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 | €61,953 | €41,215 | -€20,738 | -33.5% |
| Fixed assets | 21/28 | €36,474 | €8,069 | -€28,405 | -77.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €36,474 | €8,069 | -€28,405 | -77.9% |
| Plant, machinery and equipment | 23 | €1,335 | €524 | -€812 | -60.8% |
| Furniture and vehicles | 24 | €28,139 | €546 | -€27,593 | -98.1% |
| Other tangible fixed assets | 26 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €25,479 | €33,145 | +€7,667 | +30.1% |
| Amounts receivable within one year | 40/41 | €19,769 | €297 | -€19,472 | -98.5% |
| Trade receivables | 40 | €17,111 | €0 | -€17,111 | -100% |
| Other amounts receivable | 41 | €2,658 | €297 | -€2,360 | -88.8% |
| Cash at bank and in hand | 54/58 | €722 | €27,520 | +€26,798 | +3,710% |
| Deferred charges and accrued income | 490/1 | €4,987 | €5,328 | +€340 | +6.8% |
| Total equity and liabilities | 10/49 | €61,953 | €41,215 | -€20,738 | -33.5% |
| Equity | 10/15 | -€119,615 | -€551,198 | -€431,583 | -361% |
| Contributions | 10/11 | €6,200 | €56,200 | +€50,000 | +806% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,675 | -€609,258 | -€481,583 | -377% |
| Amounts payable | 17/49 | €181,568 | €592,413 | +€410,845 | +226% |
| Amounts payable after more than one year | 17 | €75,000 | €425,000 | +€350,000 | +467% |
| Financial debts | 170/4 | €75,000 | €425,000 | +€350,000 | +467% |
| Amounts payable within one year | 42/48 | €106,473 | €167,406 | +€60,933 | +57.2% |
| Trade debts | 44 | €231 | €7,233 | +€7,002 | +3,037% |
| Suppliers | 440/4 | €231 | €7,233 | +€7,002 | +3,037% |
| Taxes, remuneration and social security | 45 | €684 | €1,487 | +€804 | +118% |
| Taxes | 450/3 | €684 | €1,487 | +€804 | +118% |
| Other amounts payable | 47/48 | €105,559 | €158,685 | +€53,127 | +50.3% |
| Accrued charges and deferred income | 492/3 | €95 | €7 | -€88 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,927 | €28,405 | -€1,522 | -5.1% |
| Other operating charges | 640/8 | €2,894 | €1,694 | -€1,200 | -41.5% |
| Gross operating margin | 9900 | -€13,389 | -€4,631 | +€8,759 | +65.4% |
| Operating profit (loss) | 9901 | -€46,210 | -€34,729 | +€11,481 | +24.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €363 | €181 | -€182 | -50.1% |
| Recurring financial charges | 65 | €363 | €181 | -€182 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€46,573 | -€34,910 | +€11,663 | +25.0% |
| Income taxes | 67/77 | €456 | €2,996 | +€2,540 | +556% |
| Profit (loss) for the period | 9904 | -€47,029 | -€37,906 | +€9,123 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,029 | -€37,906 | +€9,123 | +19.4% |
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 17 October 2026 via checked.be.