Basenna: 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.
Basenna
Largest movements
- Cash +€100,990
up €100,990 (+79.3%), from €127,366 to €228,356
mainly Net result for the year (+€205,190) and Deferred charges and accrued income (+€30,699)
- Tangible fixed assets +€69,101
up €69,101 (+578%), from €11,963 to €81,064
of which Furniture and vehicles: +€69,289
- Receivables within one year +€44,564
up €44,564 (+123%), from €36,370 to €80,934
of which Other amounts receivable: +€41,894
- Deferred charges and accrued income -€30,699
down €30,699 (-17.0%), from €180,628 to €149,929
- Reserves +€205,190
up €205,190 (+75.1%), from €273,201 to €478,391
- Trade debts -€18,482
down €18,482 (-98.4%), from €18,774 to €292
- Depreciation +€5,928
up €5,928 (+122%), from €4,859 to €10,788
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 | €363,915 | €545,884 | +€181,969 | +50.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €19,551 | €86,665 | +€67,114 | +343% |
| Intangible fixed assets | 21 | €7,588 | €5,601 | -€1,987 | -26.2% |
| Tangible fixed assets | 22/27 | €11,963 | €81,064 | +€69,101 | +578% |
| Plant, machinery and equipment | 23 | €6,096 | €4,813 | -€1,283 | -21.0% |
| Furniture and vehicles | 24 | €5,867 | €75,156 | +€69,289 | +1,181% |
| Other tangible fixed assets | 26 | - | €1,095 | +€1,095 | |
| Current assets | 29/58 | €344,364 | €459,219 | +€114,855 | +33.4% |
| Amounts receivable within one year | 40/41 | €36,370 | €80,934 | +€44,564 | +123% |
| Trade receivables | 40 | - | €2,670 | +€2,670 | |
| Other amounts receivable | 41 | €36,370 | €78,264 | +€41,894 | +115% |
| Cash at bank and in hand | 54/58 | €127,366 | €228,356 | +€100,990 | +79.3% |
| Deferred charges and accrued income | 490/1 | €180,628 | €149,929 | -€30,699 | -17.0% |
| Total equity and liabilities | 10/49 | €363,915 | €545,884 | +€181,969 | +50.0% |
| Equity | 10/15 | €276,202 | €481,392 | +€205,190 | +74.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €273,201 | €478,391 | +€205,190 | +75.1% |
| Distributable reserves | 133 | €273,201 | €478,391 | +€205,190 | +75.1% |
| Profit (loss) carried forward | 14 | €1 | €1 | -€0 | -5.5% |
| Amounts payable | 17/49 | €87,713 | €64,492 | -€23,221 | -26.5% |
| Amounts payable within one year | 42/48 | €87,713 | €64,492 | -€23,221 | -26.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €18,774 | €292 | -€18,482 | -98.4% |
| Suppliers | 440/4 | €18,774 | €292 | -€18,482 | -98.4% |
| Taxes, remuneration and social security | 45 | €68,939 | €64,200 | -€4,739 | -6.9% |
| Taxes | 450/3 | €65,550 | €64,200 | -€1,350 | -2.1% |
| Remuneration and social security | 454/9 | €3,389 | €0 | -€3,389 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,859 | €10,788 | +€5,928 | +122% |
| Other operating charges | 640/8 | €378 | €764 | +€386 | +102% |
| Gross operating margin | 9900 | €279,743 | €277,486 | -€2,257 | -0.8% |
| Operating profit (loss) | 9901 | €274,507 | €265,935 | -€8,571 | -3.1% |
| Financial income | 75/76B | €1,744 | €3,415 | +€1,670 | +95.8% |
| Recurring financial income | 75 | €1,744 | €3,415 | +€1,670 | +95.8% |
| Financial charges | 65/66B | €122 | €108 | -€15 | -12.0% |
| Recurring financial charges | 65 | €122 | €108 | -€15 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €276,129 | €269,242 | -€6,886 | -2.5% |
| Income taxes | 67/77 | €65,527 | €64,052 | -€1,475 | -2.3% |
| Profit (loss) for the period | 9904 | €210,601 | €205,190 | -€5,412 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,601 | €205,190 | -€5,412 | -2.6% |
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 24 October 2026 via checked.be.