BASE 3 SYSTEMS: 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 3 SYSTEMS
Largest movements
- Current investments -€80,463
down €80,463 (-32.4%), from €248,334 to €167,871
- Cash +€41,065
up €41,065 (+68.1%), from €60,296 to €101,361
mainly Current investments (+€80,463) and Receivables within one year (+€39,199)
- Receivables within one year -€39,199
down €39,199 (-9.2%), from €424,028 to €384,828
of which Trade receivables: -€62,690
- Tangible fixed assets -€9,769
down €9,769 (-55.8%), from €17,501 to €7,733
of which Furniture and vehicles: -€5,517
- Reserves -€50,313
down €50,313 (-10.5%), from €478,529 to €428,215
- Tax, wage and social debts -€44,266
down €44,266 (-43.3%), from €102,269 to €58,004
of which Taxes: -€25,093
- Trade debts +€14,200
up €14,200 (+7.5%), from €189,157 to €203,357
- Gross operating margin -€125,676
down €125,676 (-24.2%), from €519,192 to €393,515
- Taxes -€28,694
down €28,694 (-85.3%), from €33,647 to €4,953
- Staff costs -€25,478
down €25,478 (-6.1%), from €417,400 to €391,923
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 | €776,955 | €689,576 | -€87,379 | -11.2% |
| Fixed assets | 21/28 | €35,351 | €25,583 | -€9,769 | -27.6% |
| Tangible fixed assets | 22/27 | €17,501 | €7,733 | -€9,769 | -55.8% |
| Plant, machinery and equipment | 23 | €6,659 | €3,222 | -€3,437 | -51.6% |
| Furniture and vehicles | 24 | €7,587 | €2,069 | -€5,517 | -72.7% |
| Other tangible fixed assets | 26 | €3,256 | €2,442 | -€814 | -25.0% |
| Financial fixed assets | 28 | €17,850 | €17,850 | = | 0.0% |
| Current assets | 29/58 | €741,604 | €663,993 | -€77,611 | -10.5% |
| Amounts receivable within one year | 40/41 | €424,028 | €384,828 | -€39,199 | -9.2% |
| Trade receivables | 40 | €424,016 | €361,326 | -€62,690 | -14.8% |
| Other amounts receivable | 41 | €11 | €23,502 | +€23,491 | +208066.0% |
| Current investments | 50/53 | €248,334 | €167,871 | -€80,463 | -32.4% |
| Cash at bank and in hand | 54/58 | €60,296 | €101,361 | +€41,065 | +68.1% |
| Deferred charges and accrued income | 490/1 | €8,946 | €9,934 | +€988 | +11.0% |
| Total equity and liabilities | 10/49 | €776,955 | €689,576 | -€87,379 | -11.2% |
| Equity | 10/15 | €478,529 | €428,215 | -€50,313 | -10.5% |
| Reserves | 13 | €478,529 | €428,215 | -€50,313 | -10.5% |
| Distributable reserves | 133 | €478,529 | €428,215 | -€50,313 | -10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €298,427 | €261,361 | -€37,066 | -12.4% |
| Amounts payable within one year | 42/48 | €298,427 | €261,361 | -€37,066 | -12.4% |
| Trade debts | 44 | €189,157 | €203,357 | +€14,200 | +7.5% |
| Suppliers | 440/4 | €189,157 | €203,357 | +€14,200 | +7.5% |
| Taxes, remuneration and social security | 45 | €102,269 | €58,004 | -€44,266 | -43.3% |
| Taxes | 450/3 | €36,922 | €11,829 | -€25,093 | -68.0% |
| Remuneration and social security | 454/9 | €65,348 | €46,175 | -€19,173 | -29.3% |
| Other amounts payable | 47/48 | €7,000 | €0 | -€7,000 | -100.0% |
| Non-recurring operating income | 76A | - | €6,259 | +€6,259 | |
| Remuneration, social security and pensions | 62 | €417,400 | €391,923 | -€25,478 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,612 | €6,525 | -€87 | -1.3% |
| Other operating charges | 640/8 | €4,180 | €730 | -€3,450 | -82.5% |
| Gross operating margin | 9900 | €519,192 | €393,515 | -€125,676 | -24.2% |
| Operating profit (loss) | 9901 | €91,000 | -€5,663 | -€96,663 | |
| Financial income | 75/76B | €4,491 | €6,034 | +€1,543 | +34.4% |
| Recurring financial income | 75 | €4,491 | €6,034 | +€1,543 | +34.4% |
| Financial charges | 65/66B | €1,570 | €3,368 | +€1,798 | +114.5% |
| Recurring financial charges | 65 | €1,570 | €3,368 | +€1,798 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | €93,921 | -€2,997 | -€96,918 | |
| Income taxes | 67/77 | €33,647 | €4,953 | -€28,694 | -85.3% |
| Profit (loss) for the period | 9904 | €60,274 | -€7,950 | -€68,223 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,274 | -€7,950 | -€68,223 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.