BASCLASS: 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.
BASCLASS
Largest movements
- Cash +€54,608
up €54,608 (+41.9%), from €130,401 to €185,008
mainly Net result for the year (+€97,585) and Receivables within one year (+€44,639)
- Receivables within one year -€44,639
down €44,639 (-10.1%), from €440,066 to €395,426
of which Other amounts receivable: -€59,121
- Reserves +€30,932
up €30,932 (+7.9%), from €390,531 to €421,463
- Trade debts -€13,730
down €13,730 (-10.4%), from €131,576 to €117,847
- Other operating charges +€17,759
up €17,759 (+156%), from €11,417 to €29,176
- Gross operating margin -€8,265
down €8,265 (-4.7%), from €176,074 to €167,809
- Taxes -€5,547
down €5,547 (-9.4%), from €58,917 to €53,370
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 | €599,536 | €609,861 | +€10,325 | +1.7% |
| Fixed assets | 21/28 | €1,585 | €6,172 | +€4,587 | +289% |
| Tangible fixed assets | 22/27 | €1,585 | €6,172 | +€4,587 | +289% |
| Plant, machinery and equipment | 23 | - | €5,115 | +€5,115 | |
| Furniture and vehicles | 24 | €1,585 | €1,057 | -€528 | -33.3% |
| Current assets | 29/58 | €597,950 | €603,689 | +€5,739 | +1.0% |
| Amounts receivable within one year | 40/41 | €440,066 | €395,426 | -€44,639 | -10.1% |
| Trade receivables | 40 | €119,923 | €134,404 | +€14,482 | +12.1% |
| Other amounts receivable | 41 | €320,143 | €261,022 | -€59,121 | -18.5% |
| Cash at bank and in hand | 54/58 | €130,401 | €185,008 | +€54,608 | +41.9% |
| Deferred charges and accrued income | 490/1 | €27,484 | €23,254 | -€4,230 | -15.4% |
| Total equity and liabilities | 10/49 | €599,536 | €609,861 | +€10,325 | +1.7% |
| Equity | 10/15 | €420,531 | €451,463 | +€30,932 | +7.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €390,531 | €421,463 | +€30,932 | +7.9% |
| Distributable reserves | 133 | €390,531 | €421,463 | +€30,932 | +7.9% |
| Amounts payable | 17/49 | €179,005 | €158,398 | -€20,607 | -11.5% |
| Amounts payable within one year | 42/48 | €175,494 | €158,333 | -€17,161 | -9.8% |
| Trade debts | 44 | €131,576 | €117,847 | -€13,730 | -10.4% |
| Suppliers | 440/4 | €131,576 | €117,847 | -€13,730 | -10.4% |
| Taxes, remuneration and social security | 45 | €43,917 | €40,486 | -€3,431 | -7.8% |
| Taxes | 450/3 | €43,917 | €40,486 | -€3,431 | -7.8% |
| Accrued charges and deferred income | 492/3 | €3,511 | €66 | -€3,446 | -98.1% |
| Non-recurring operating income | 76A | €815 | - | -€815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €815 | +€287 | +54.3% |
| Other operating charges | 640/8 | €11,417 | €29,176 | +€17,759 | +156% |
| Gross operating margin | 9900 | €176,074 | €167,809 | -€8,265 | -4.7% |
| Operating profit (loss) | 9901 | €164,129 | €137,818 | -€26,311 | -16.0% |
| Financial income | 75/76B | €11,985 | €13,520 | +€1,535 | +12.8% |
| Recurring financial income | 75 | €11,985 | €13,520 | +€1,535 | +12.8% |
| Financial charges | 65/66B | €327 | €383 | +€56 | +17.3% |
| Recurring financial charges | 65 | €327 | €383 | +€56 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €175,787 | €150,955 | -€24,833 | -14.1% |
| Income taxes | 67/77 | €58,917 | €53,370 | -€5,547 | -9.4% |
| Profit (loss) for the period | 9904 | €116,870 | €97,585 | -€19,286 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €116,870 | €97,585 | -€19,286 | -16.5% |
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 16 October 2026 via checked.be.