BASECLES LOGISTIQUE: 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.
What changed
BASECLES LOGISTIQUE
NACE 46.120, Wholesale trade
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€15,474
2023 · €214,045-€198,571
Equity
€1.3m
2023 · €1.3m-€29,401
Cash
€238,181
2023 · €70,256+€167,925
Balance sheet total
€4.6m
2023 · €4.9m-€256,093
Largest movements
Assets
- Tangible fixed assets -€249,044
down €249,044 (-6.6%), from €3.8m to €3.5m
of which Furniture and vehicles: -€133,403
- Receivables within one year -€194,132
down €194,132 (-20.2%), from €958,816 to €764,685
of which Trade receivables: -€210,583
- Cash +€167,925
up €167,925 (+239%), from €70,256 to €238,181
mainly Depreciation (+€738,382) and Receivables within one year (+€194,132)
Equity and liabilities
- Debts after one year -€281,276
down €281,276 (-17.8%), from €1.6m to €1.3m
- Tax, wage and social debts +€104,104
up €104,104 (+46.3%), from €224,608 to €328,712
of which Taxes: +€116,975
- Current portion of long-term debt -€65,540
down €65,540 (-10.6%), from €619,953 to €554,413
Income statement
- Staff costs +€157,482
up €157,482 (+19.2%), from €821,205 to €978,688
- Depreciation +€29,208
up €29,208 (+4.1%), from €709,174 to €738,382
From the 2023 result to the 2024 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.
Result 2023
€214,045
Gross operating margin
+€4,762
Staff costs
-€157,482
Depreciation
-€29,208
Other operating charges
-€4,487
Financial income
+€101
Financial charges
-€15,612
Taxes
+€3,355
Result 2024
€15,474
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.0m
Investment
-€489,708
Financing
-€391,690
Cash 2023
€70,256
From operations (derived)
+€1.0m
Net result for the year
+€15,474
Depreciation
+€738,382
Stocks and contracts
-€18,788
Receivables within one year
+€194,132
Trade debts
-€11,414
Tax, wage and social debts
+€104,104
Other debts
+€27,434
Investment (derived)
-€489,708
Investment in fixed assets (net)
-€489,708
Financing
-€391,690
Debts after one year
-€281,276
Current portion of long-term debt
-€65,540
Contributions, distributions and other
-€44,875
Cash 2024
€238,181
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,852,735 | €4,596,642 | -€256,093 | -5.3% |
| Fixed assets | 21/28 | €3,794,200 | €3,545,526 | -€248,674 | -6.6% |
| Tangible fixed assets | 22/27 | €3,788,790 | €3,539,746 | -€249,044 | -6.6% |
| Land and buildings | 22 | €1,972,509 | €1,912,008 | -€60,502 | -3.1% |
| Plant, machinery and equipment | 23 | €632,865 | €506,205 | -€126,660 | -20.0% |
| Furniture and vehicles | 24 | €429,626 | €296,223 | -€133,403 | -31.1% |
| Leasing and similar rights | 25 | €753,790 | €816,513 | +€62,724 | +8.3% |
| Assets under construction and advance payments | 27 | €0 | €8,797 | +€8,797 | |
| Financial fixed assets | 28 | €5,410 | €5,780 | +€370 | +6.8% |
| Current assets | 29/58 | €1,058,535 | €1,051,116 | -€7,419 | -0.7% |
| Stocks and contracts in progress | 3 | €29,462 | €48,250 | +€18,788 | +63.8% |
| Stocks | 30/36 | €29,462 | €48,250 | +€18,788 | +63.8% |
| Amounts receivable within one year | 40/41 | €958,816 | €764,685 | -€194,132 | -20.2% |
| Trade receivables | 40 | €799,895 | €589,312 | -€210,583 | -26.3% |
| Other amounts receivable | 41 | €158,921 | €175,372 | +€16,451 | +10.4% |
| Cash at bank and in hand | 54/58 | €70,256 | €238,181 | +€167,925 | +239% |
| Total equity and liabilities | 10/49 | €4,852,735 | €4,596,642 | -€256,093 | -5.3% |
| Equity | 10/15 | €1,309,274 | €1,279,872 | -€29,401 | -2.2% |
| Contributions | 10/11 | €148,600 | €148,600 | = | 0.0% |
| Reserves | 13 | €191,110 | €166,110 | -€25,000 | -13.1% |
| Non-distributable reserves | 130/1 | €14,860 | €14,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,860 | €14,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,250 | €36,250 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €115,000 | -€25,000 | -17.9% |
| Profit (loss) carried forward | 14 | €920,814 | €921,287 | +€474 | +0.1% |
| Investment grants | 15 | €48,750 | €43,875 | -€4,875 | -10.0% |
| Amounts payable | 17/49 | €3,543,461 | €3,316,770 | -€226,692 | -6.4% |
| Amounts payable after more than one year | 17 | €1,583,966 | €1,302,690 | -€281,276 | -17.8% |
| Financial debts | 170/4 | €1,583,966 | €1,302,690 | -€281,276 | -17.8% |
| Amounts payable within one year | 42/48 | €1,959,496 | €2,014,080 | +€54,584 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €619,953 | €554,413 | -€65,540 | -10.6% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Credit institutions | 430/8 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €894,602 | €883,188 | -€11,414 | -1.3% |
| Suppliers | 440/4 | €894,602 | €883,188 | -€11,414 | -1.3% |
| Taxes, remuneration and social security | 45 | €224,608 | €328,712 | +€104,104 | +46.3% |
| Taxes | 450/3 | €42,647 | €159,622 | +€116,975 | +274% |
| Remuneration and social security | 454/9 | €181,962 | €169,090 | -€12,872 | -7.1% |
| Other amounts payable | 47/48 | €180,332 | €207,766 | +€27,434 | +15.2% |
| Remuneration, social security and pensions | 62 | €821,205 | €978,688 | +€157,482 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709,174 | €738,382 | +€29,208 | +4.1% |
| Other operating charges | 640/8 | €188,270 | €192,757 | +€4,487 | +2.4% |
| Gross operating margin | 9900 | €1,985,966 | €1,990,729 | +€4,762 | +0.2% |
| Operating profit (loss) | 9901 | €267,316 | €80,901 | -€186,415 | -69.7% |
| Financial income | 75/76B | €4,880 | €4,981 | +€101 | +2.1% |
| Recurring financial income | 75 | €4,880 | €4,981 | +€101 | +2.1% |
| Financial charges | 65/66B | €52,362 | €67,973 | +€15,612 | +29.8% |
| Recurring financial charges | 65 | €52,362 | €67,973 | +€15,612 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €219,835 | €17,909 | -€201,926 | -91.9% |
| Income taxes | 67/77 | €5,790 | €2,435 | -€3,355 | -57.9% |
| Profit (loss) for the period | 9904 | €214,045 | €15,474 | -€198,571 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €214,045 | €15,474 | -€198,571 | -92.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.