BASCH: 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.
What changed
BASCH
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,971
2024 · -€13,272+€5,300
Equity
€627,741
2024 · €635,712-€7,971
Cash
€205
2024 · €3+€202
Balance sheet total
€1.7m
2024 · €1.7m+€15,900
Largest movements
Assets
- Receivables within one year +€51,284
up €51,284 (+31.8%), from €161,462 to €212,746
of which Other amounts receivable: +€51,284
- Tangible fixed assets -€35,586
down €35,586 (-3.0%), from €1.2m to €1.1m
Equity and liabilities
- Other debts +€61,682
up €61,682 (+16.0%), from €385,798 to €447,480
- Debts after one year -€35,840
down €35,840 (-8.4%), from €424,884 to €389,044
Income statement
- Gross operating margin +€4,308
up €4,308 (+11.1%), from €38,677 to €42,985
- Financial income +€1,511
up €1,511 (+16.7%), from €9,046 to €10,557
- Other operating charges +€960
up €960 (+17.4%), from €5,528 to €6,488
- Financial charges -€441
down €441 (-1.7%), from €25,436 to €24,995
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.
Result 2024
-€13,272
Gross operating margin
+€4,308
Other operating charges
-€960
Financial income
+€1,511
Financial charges
+€441
Result 2025
-€7,971
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.
From operations
+€35,000
Investment
€0
Financing
-€34,798
Cash 2024
€3
From operations (derived)
+€35,000
Net result for the year
-€7,971
Depreciation
+€35,586
Receivables within one year
-€51,284
Provisions
-€5,556
Trade debts
+€1,874
Tax, wage and social debts
-€332
Other debts
+€61,682
Accrued charges and deferred income
+€1,001
Financing
-€34,798
Debts after one year
-€35,840
Current portion of long-term debt
+€989
Short-term financial debts
+€54
Cash 2025
€205
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,681,822 | €1,697,722 | +€15,900 | +0.9% |
| Fixed assets | 21/28 | €1,394,056 | €1,358,471 | -€35,586 | -2.6% |
| Tangible fixed assets | 22/27 | €1,181,556 | €1,145,971 | -€35,586 | -3.0% |
| Land and buildings | 22 | €1,181,556 | €1,145,971 | -€35,586 | -3.0% |
| Financial fixed assets | 28 | €212,500 | €212,500 | = | 0.0% |
| Current assets | 29/58 | €287,765 | €339,251 | +€51,486 | +17.9% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €161,462 | €212,746 | +€51,284 | +31.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €161,462 | €212,746 | +€51,284 | +31.8% |
| Cash at bank and in hand | 54/58 | €3 | €205 | +€202 | +7061.9% |
| Deferred charges and accrued income | 490/1 | €1,300 | €1,300 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,681,822 | €1,697,722 | +€15,900 | +0.9% |
| Equity | 10/15 | €635,712 | €627,741 | -€7,971 | -1.3% |
| Contributions | 10/11 | €260,623 | €260,623 | = | 0.0% |
| Capital | 10 | €260,000 | €260,000 | = | 0.0% |
| Issued capital | 100 | €260,000 | €260,000 | = | 0.0% |
| Contributions outside capital | 11 | €623 | €623 | = | 0.0% |
| Share premium | 1100/10 | €623 | €623 | = | 0.0% |
| Reserves | 13 | €473,342 | €456,674 | -€16,667 | -3.5% |
| Non-distributable reserves | 130/1 | €538 | €538 | = | 0.0% |
| Legal reserve | 130 | €538 | €538 | = | 0.0% |
| Tax-exempt reserves | 132 | €472,803 | €456,136 | -€16,667 | -3.5% |
| Profit (loss) carried forward | 14 | -€98,253 | -€89,557 | +€8,696 | +8.9% |
| Provisions and deferred taxes | 16 | €150,668 | €145,112 | -€5,556 | -3.7% |
| Deferred taxes | 168 | €150,668 | €145,112 | -€5,556 | -3.7% |
| Amounts payable | 17/49 | €895,442 | €924,869 | +€29,427 | +3.3% |
| Amounts payable after more than one year | 17 | €424,884 | €389,044 | -€35,840 | -8.4% |
| Financial debts | 170/4 | €424,884 | €389,044 | -€35,840 | -8.4% |
| Amounts payable within one year | 42/48 | €467,322 | €531,589 | +€64,267 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €34,851 | €35,840 | +€989 | +2.8% |
| Financial debts | 43 | €33,690 | €33,744 | +€54 | +0.2% |
| Credit institutions | 430/8 | €33,690 | €33,744 | +€54 | +0.2% |
| Trade debts | 44 | €12,175 | €14,049 | +€1,874 | +15.4% |
| Suppliers | 440/4 | €12,175 | €14,049 | +€1,874 | +15.4% |
| Taxes, remuneration and social security | 45 | €807 | €475 | -€332 | -41.1% |
| Taxes | 450/3 | €807 | €475 | -€332 | -41.1% |
| Other amounts payable | 47/48 | €385,798 | €447,480 | +€61,682 | +16.0% |
| Accrued charges and deferred income | 492/3 | €3,236 | €4,237 | +€1,001 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,586 | €35,586 | = | 0.0% |
| Other operating charges | 640/8 | €5,528 | €6,488 | +€960 | +17.4% |
| Gross operating margin | 9900 | €38,677 | €42,985 | +€4,308 | +11.1% |
| Operating profit (loss) | 9901 | -€2,437 | €911 | +€3,348 | |
| Financial income | 75/76B | €9,046 | €10,557 | +€1,511 | +16.7% |
| Recurring financial income | 75 | €9,046 | €10,557 | +€1,511 | +16.7% |
| Financial charges | 65/66B | €25,436 | €24,995 | -€441 | -1.7% |
| Recurring financial charges | 65 | €25,436 | €24,995 | -€441 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,827 | -€13,527 | +€5,300 | +28.2% |
| Transfer from deferred taxes | 780 | €5,556 | €5,556 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€13,272 | -€7,971 | +€5,300 | +39.9% |
| Transfer from tax-exempt reserves | 789 | €16,667 | €16,667 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,396 | €8,696 | +€5,301 | +156.1% |
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 9 October 2026 via checked.be.