BASCAM: 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.
BASCAM
Largest movements
- Cash -€46,936
down €46,936 (-81.4%), from €57,659 to €10,723
mainly Other debts (-€46,745) and Investment in fixed assets (net) (-€36,143)
- Tangible fixed assets +€28,597
up €28,597 (+156.0%), from €18,333 to €46,930
- Deferred charges and accrued income -€9,970
down €9,970 (-74.0%), from €13,473 to €3,503
- Receivables within one year -€4,118
no longer reported in 2025 (was €4,118)
- Other debts -€46,745
down €46,745 (-89.0%), from €52,546 to €5,801
- Debts after one year +€30,030
up €30,030 (+2313.6%), from €1,298 to €31,328
- Profit (loss) carried forward -€14,599
down €14,599 (-79.7%), from €18,321 to €3,722
- Trade debts -€1,553
down €1,553 (-51.5%), from €3,014 to €1,461
- Gross operating margin -€44,321
down €44,321 (-97.8%), from €45,306 to €985
- Taxes -€7,826
no longer reported in 2025 (was €7,826)
- Depreciation -€1,595
down €1,595 (-17.4%), from €9,141 to €7,546
- Financial charges +€1,228
up €1,228 (+282.9%), from €434 to €1,662
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 | €93,703 | €61,276 | -€32,427 | -34.6% |
| Fixed assets | 21/28 | €18,453 | €47,050 | +€28,597 | +155.0% |
| Tangible fixed assets | 22/27 | €18,333 | €46,930 | +€28,597 | +156.0% |
| Furniture and vehicles | 24 | €18,333 | €46,930 | +€28,597 | +156.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €75,250 | €14,226 | -€61,024 | -81.1% |
| Amounts receivable within one year | 40/41 | €4,118 | - | -€4,118 | |
| Trade receivables | 40 | €4,118 | - | -€4,118 | |
| Cash at bank and in hand | 54/58 | €57,659 | €10,723 | -€46,936 | -81.4% |
| Deferred charges and accrued income | 490/1 | €13,473 | €3,503 | -€9,970 | -74.0% |
| Total equity and liabilities | 10/49 | €93,703 | €61,276 | -€32,427 | -34.6% |
| Equity | 10/15 | €21,321 | €6,722 | -€14,599 | -68.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,321 | €3,722 | -€14,599 | -79.7% |
| Amounts payable | 17/49 | €72,382 | €54,554 | -€17,828 | -24.6% |
| Amounts payable after more than one year | 17 | €1,298 | €31,328 | +€30,030 | +2313.6% |
| Financial debts | 170/4 | €1,298 | €31,328 | +€30,030 | +2313.6% |
| Amounts payable within one year | 42/48 | €71,084 | €23,226 | -€47,858 | -67.3% |
| Current portion of amounts payable after more than one year | 42 | €7,698 | €8,138 | +€440 | +5.7% |
| Trade debts | 44 | €3,014 | €1,461 | -€1,553 | -51.5% |
| Suppliers | 440/4 | €3,014 | €1,461 | -€1,553 | -51.5% |
| Taxes, remuneration and social security | 45 | €7,826 | €7,826 | = | 0.0% |
| Taxes | 450/3 | €7,826 | €7,826 | = | 0.0% |
| Other amounts payable | 47/48 | €52,546 | €5,801 | -€46,745 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,141 | €7,546 | -€1,595 | -17.4% |
| Other operating charges | 640/8 | €791 | €503 | -€288 | -36.4% |
| Non-recurring operating charges | 66A | - | €5,873 | +€5,873 | |
| Gross operating margin | 9900 | €45,306 | €985 | -€44,321 | -97.8% |
| Operating profit (loss) | 9901 | €35,374 | -€12,937 | -€48,311 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €434 | €1,662 | +€1,228 | +282.9% |
| Recurring financial charges | 65 | €434 | €1,662 | +€1,228 | +282.9% |
| Profit (loss) for the period before taxes | 9903 | €34,941 | -€14,599 | -€49,540 | |
| Income taxes | 67/77 | €7,826 | - | -€7,826 | |
| Profit (loss) for the period | 9904 | €27,115 | -€14,599 | -€41,714 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,115 | -€14,599 | -€41,714 |
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 12 October 2026 via checked.be.