BASE: 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.
BASE
Largest movements
- Cash +€366
up €366 (+24.3%), from €1,507 to €1,873
- Profit (loss) carried forward +€366
up €366 (+42.3%), from €866 to €1,232
- Turnover +€1,784
new in 2025: €1,784
- Purchases and services +€1,094
new in 2025: €1,094
- Gross operating margin +€690
new in 2025: €690
- Staff costs +€195
new in 2025: €195
- Other operating charges +€163
new in 2025: €163
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,507 | €1,873 | +€366 | +24.3% |
| Current assets | 29/58 | €1,507 | €1,873 | +€366 | +24.3% |
| Cash at bank and in hand | 54/58 | €1,507 | €1,873 | +€366 | +24.3% |
| Total equity and liabilities | 10/49 | €1,507 | €1,873 | +€366 | +24.3% |
| Equity | 10/15 | €866 | €1,232 | +€366 | +42.3% |
| Profit (loss) carried forward | 14 | €866 | €1,232 | +€366 | +42.3% |
| Amounts payable | 17/49 | €641 | €641 | = | 0.0% |
| Amounts payable within one year | 42/48 | €641 | €641 | = | 0.0% |
| Trade debts | 44 | €304 | €304 | = | 0.0% |
| Suppliers | 440/4 | €304 | €304 | = | 0.0% |
| Turnover | 70 | - | €1,784 | +€1,784 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,094 | +€1,094 | |
| Remuneration, social security and pensions | 62 | - | €195 | +€195 | |
| Other operating charges | 640/8 | - | €163 | +€163 | |
| Gross operating margin | 9900 | - | €690 | +€690 | |
| Operating profit (loss) | 9901 | - | €332 | +€332 | |
| Financial charges | 65/66B | €60 | €70 | +€10 | +16.7% |
| Recurring financial charges | 65 | €60 | €70 | +€10 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€60 | €262 | +€322 | |
| Profit (loss) for the period | 9904 | -€60 | €262 | +€322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60 | €262 | +€322 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.