BASELI: 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.
BASELI
Largest movements
- Receivables within one year +€14,676
up €14,676 (+120%), from €12,269 to €26,945
of which Trade receivables: +€14,676
- Cash +€8,947
up €8,947 (+42.1%), from €21,252 to €30,199
mainly Net result for the year (+€17,097) and Tax, wage and social debts (+€4,454)
- Reserves +€16,000
new in 2025: €16,000
- Tax, wage and social debts +€4,454
up €4,454 (+122%), from €3,655 to €8,109
of which Remuneration and social security: +€2,341
- Trade debts +€3,998
up €3,998 (+35.9%), from €11,135 to €15,133
- Other debts -€2,421
down €2,421 (-17.2%), from €14,111 to €11,689
- Profit (loss) carried forward +€1,097
up €1,097 (+38.3%), from €2,864 to €3,961
- Gross operating margin +€17,841
up €17,841 (+381%), from €4,689 to €22,530
- Taxes +€1,383
up €1,383 (+123%), from €1,127 to €2,509
- Other operating charges -€1,214
down €1,214 (-33.8%), from €3,595 to €2,381
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 | €36,764 | €59,892 | +€23,128 | +62.9% |
| Fixed assets | 21/28 | €3,243 | €2,748 | -€495 | -15.3% |
| Tangible fixed assets | 22/27 | €3,138 | €2,643 | -€495 | -15.8% |
| Other tangible fixed assets | 26 | €3,138 | €2,643 | -€495 | -15.8% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €33,522 | €57,144 | +€23,623 | +70.5% |
| Amounts receivable within one year | 40/41 | €12,269 | €26,945 | +€14,676 | +120% |
| Trade receivables | 40 | €11,981 | €26,656 | +€14,676 | +122% |
| Other amounts receivable | 41 | €289 | €289 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,252 | €30,199 | +€8,947 | +42.1% |
| Total equity and liabilities | 10/49 | €36,764 | €59,892 | +€23,128 | +62.9% |
| Equity | 10/15 | €7,864 | €24,961 | +€17,097 | +217% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €16,000 | +€16,000 | |
| Distributable reserves | 133 | - | €16,000 | +€16,000 | |
| Profit (loss) carried forward | 14 | €2,864 | €3,961 | +€1,097 | +38.3% |
| Amounts payable | 17/49 | €28,900 | €34,931 | +€6,031 | +20.9% |
| Amounts payable within one year | 42/48 | €28,900 | €34,931 | +€6,031 | +20.9% |
| Trade debts | 44 | €11,135 | €15,133 | +€3,998 | +35.9% |
| Suppliers | 440/4 | €11,135 | €15,133 | +€3,998 | +35.9% |
| Taxes, remuneration and social security | 45 | €3,655 | €8,109 | +€4,454 | +122% |
| Taxes | 450/3 | €3,655 | €5,768 | +€2,113 | +57.8% |
| Remuneration and social security | 454/9 | - | €2,341 | +€2,341 | |
| Other amounts payable | 47/48 | €14,111 | €11,689 | -€2,421 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €495 | = | 0.0% |
| Other operating charges | 640/8 | €3,595 | €2,381 | -€1,214 | -33.8% |
| Gross operating margin | 9900 | €4,689 | €22,530 | +€17,841 | +381% |
| Operating profit (loss) | 9901 | €599 | €19,654 | +€19,055 | +3,182% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €45 | €48 | +€3 | +6.3% |
| Recurring financial charges | 65 | €45 | €48 | +€3 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €554 | €19,606 | +€19,052 | +3,440% |
| Income taxes | 67/77 | €1,127 | €2,509 | +€1,383 | +123% |
| Profit (loss) for the period | 9904 | -€573 | €17,097 | +€17,670 | |
| Profit (loss) for the period to be appropriated | 9905 | -€573 | €17,097 | +€17,670 |
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 13 October 2026 via checked.be.