BASderiemaeker: what changed
Two fiscal 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.
BASderiemaeker
Largest movements
- Cash +€33,276
up €33,276 (+62.3%), from €53,393 to €86,669
mainly Net result for the year (+€52,022) and Trade debts (+€9,642)
- Receivables within one year +€10,316
up €10,316 (+139.6%), from €7,391 to €17,707
of which Trade receivables: +€15,484
- Stocks and contracts +€9,905
up €9,905 (+147.4%), from €6,719 to €16,624
of which Contracts in progress: +€8,710
- Tangible fixed assets -€3,893
down €3,893 (-23.4%), from €16,665 to €12,772
of which Plant, machinery and equipment: -€3,489
- Reserves +€29,500
up €29,500 (+90.1%), from €32,752 to €62,252
- Profit (loss) carried forward +€11,947
up €11,947, from -€11,896 to €51
- Trade debts +€9,642
up €9,642 (+82.3%), from €11,715 to €21,357
- Advances received -€8,289
no longer reported in 2025 (was €8,289)
- Other debts +€5,308
up €5,308 (+21.5%), from €24,715 to €30,023
- Gross operating margin +€76,382
up €76,382, from -€4,385 to €71,997
- Taxes +€12,073
up €12,073 (+17383.1%), from €69 to €12,142
- Financial charges +€1,781
up €1,781 (+740.3%), from €241 to €2,022
- Other operating charges -€831
down €831 (-56.0%), from €1,483 to €652
- Depreciation -€723
down €723 (-11.6%), from €6,242 to €5,519
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 | €90,472 | €139,143 | +€48,671 | +53.8% |
| Fixed assets | 21/28 | €16,665 | €12,772 | -€3,893 | -23.4% |
| Tangible fixed assets | 22/27 | €16,665 | €12,772 | -€3,893 | -23.4% |
| Plant, machinery and equipment | 23 | €10,765 | €7,276 | -€3,489 | -32.4% |
| Furniture and vehicles | 24 | €5,900 | €5,496 | -€404 | -6.8% |
| Current assets | 29/58 | €73,807 | €126,371 | +€52,564 | +71.2% |
| Stocks and contracts in progress | 3 | €6,719 | €16,624 | +€9,905 | +147.4% |
| Stocks | 30/36 | €3,469 | €4,664 | +€1,195 | +34.5% |
| Contracts in progress | 37 | €3,250 | €11,960 | +€8,710 | +268.0% |
| Amounts receivable within one year | 40/41 | €7,391 | €17,707 | +€10,316 | +139.6% |
| Trade receivables | 40 | €2,223 | €17,707 | +€15,484 | +696.4% |
| Other amounts receivable | 41 | €5,168 | - | -€5,168 | |
| Cash at bank and in hand | 54/58 | €53,393 | €86,669 | +€33,276 | +62.3% |
| Deferred charges and accrued income | 490/1 | €6,304 | €5,371 | -€933 | -14.8% |
| Total equity and liabilities | 10/49 | €90,472 | €139,143 | +€48,671 | +53.8% |
| Equity | 10/15 | €33,256 | €74,703 | +€41,447 | +124.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,752 | €62,252 | +€29,500 | +90.1% |
| Distributable reserves | 133 | €32,752 | €62,252 | +€29,500 | +90.1% |
| Profit (loss) carried forward | 14 | -€11,896 | €51 | +€11,947 | |
| Amounts payable | 17/49 | €57,215 | €64,440 | +€7,225 | +12.6% |
| Amounts payable after more than one year | 17 | €2,650 | €1,338 | -€1,312 | -49.5% |
| Financial debts | 170/4 | €2,650 | €1,338 | -€1,312 | -49.5% |
| Amounts payable within one year | 42/48 | €48,506 | €58,171 | +€9,665 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €2,548 | €1,312 | -€1,236 | -48.5% |
| Trade debts | 44 | €11,715 | €21,357 | +€9,642 | +82.3% |
| Suppliers | 440/4 | €11,715 | €21,357 | +€9,642 | +82.3% |
| Advances received on contracts in progress | 46 | €8,289 | - | -€8,289 | |
| Taxes, remuneration and social security | 45 | €1,240 | €5,479 | +€4,239 | +342.0% |
| Taxes | 450/3 | €1,240 | €5,479 | +€4,239 | +342.0% |
| Other amounts payable | 47/48 | €24,715 | €30,023 | +€5,308 | +21.5% |
| Accrued charges and deferred income | 492/3 | €6,059 | €4,931 | -€1,128 | -18.6% |
| Non-recurring operating income | 76A | €2,332 | - | -€2,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,242 | €5,519 | -€723 | -11.6% |
| Other operating charges | 640/8 | €1,483 | €652 | -€831 | -56.0% |
| Non-recurring operating charges | 66A | - | €337 | +€337 | |
| Gross operating margin | 9900 | -€4,385 | €71,997 | +€76,382 | |
| Operating profit (loss) | 9901 | -€12,110 | €65,489 | +€77,599 | |
| Financial income | 75/76B | €524 | €697 | +€173 | +33.0% |
| Recurring financial income | 75 | €524 | €697 | +€173 | +33.0% |
| Financial charges | 65/66B | €241 | €2,022 | +€1,781 | +740.3% |
| Recurring financial charges | 65 | €241 | €2,022 | +€1,781 | +740.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,827 | €64,164 | +€75,991 | |
| Income taxes | 67/77 | €69 | €12,142 | +€12,073 | +17383.1% |
| Profit (loss) for the period | 9904 | -€11,896 | €52,022 | +€63,918 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,896 | €52,022 | +€63,918 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.