BASCIVAN & ASSOCIES: 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.
BASCIVAN & ASSOCIES
Largest movements
- Cash -€11,623
down €11,623 (-32.0%), from €36,287 to €24,663
mainly Receivables within one year (-€8,457) and Other debts (-€5,946)
- Receivables within one year +€8,457
up €8,457 (+873%), from €969 to €9,426
of which Trade receivables: +€8,999
- Tangible fixed assets +€558
up €558 (+30.9%), from €1,807 to €2,365
of which Furniture and vehicles: +€909
- Other debts -€5,946
down €5,946 (-54.3%), from €10,947 to €5,001
- Profit (loss) carried forward +€4,061
up €4,061 (+14.7%), from €27,532 to €31,592
- Trade debts -€723
down €723 (-64.9%), from €1,114 to €391
- Gross operating margin -€8,111
down €8,111 (-47.7%), from €16,990 to €8,878
- Staff costs -€1,455
down €1,455 (-90.9%), from €1,600 to €145
- Depreciation +€437
up €437 (+116%), from €378 to €815
- Taxes -€330
down €330 (-9.1%), from €3,608 to €3,278
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 | €39,593 | €36,985 | -€2,608 | -6.6% |
| Fixed assets | 21/28 | €1,807 | €2,365 | +€558 | +30.9% |
| Tangible fixed assets | 22/27 | €1,807 | €2,365 | +€558 | +30.9% |
| Furniture and vehicles | 24 | €753 | €1,663 | +€909 | +121% |
| Other tangible fixed assets | 26 | €1,054 | €702 | -€352 | -33.4% |
| Current assets | 29/58 | €37,786 | €34,620 | -€3,166 | -8.4% |
| Amounts receivable within one year | 40/41 | €969 | €9,426 | +€8,457 | +873% |
| Trade receivables | 40 | - | €8,999 | +€8,999 | |
| Other amounts receivable | 41 | €969 | €427 | -€542 | -56.0% |
| Cash at bank and in hand | 54/58 | €36,287 | €24,663 | -€11,623 | -32.0% |
| Deferred charges and accrued income | 490/1 | €530 | €530 | = | 0.0% |
| Total equity and liabilities | 10/49 | €39,593 | €36,985 | -€2,608 | -6.6% |
| Equity | 10/15 | €27,532 | €31,592 | +€4,061 | +14.7% |
| Profit (loss) carried forward | 14 | €27,532 | €31,592 | +€4,061 | +14.7% |
| Amounts payable | 17/49 | €12,061 | €5,392 | -€6,669 | -55.3% |
| Amounts payable within one year | 42/48 | €12,061 | €5,392 | -€6,669 | -55.3% |
| Trade debts | 44 | €1,114 | €391 | -€723 | -64.9% |
| Suppliers | 440/4 | €1,114 | €391 | -€723 | -64.9% |
| Other amounts payable | 47/48 | €10,947 | €5,001 | -€5,946 | -54.3% |
| Remuneration, social security and pensions | 62 | €1,600 | €145 | -€1,455 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €815 | +€437 | +116% |
| Other operating charges | 640/8 | €502 | €527 | +€25 | +5.0% |
| Gross operating margin | 9900 | €16,990 | €8,878 | -€8,111 | -47.7% |
| Operating profit (loss) | 9901 | €14,510 | €7,392 | -€7,119 | -49.1% |
| Financial charges | 65/66B | €145 | €53 | -€92 | -63.3% |
| Recurring financial charges | 65 | €145 | €53 | -€92 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €14,365 | €7,338 | -€7,027 | -48.9% |
| Income taxes | 67/77 | €3,608 | €3,278 | -€330 | -9.1% |
| Profit (loss) for the period | 9904 | €10,757 | €4,061 | -€6,697 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,757 | €4,061 | -€6,697 | -62.3% |
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 20 October 2026 via checked.be.