basepair: 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.
basepair
Largest movements
- Receivables within one year +€28,614
up €28,614 (+100.2%), from €28,546 to €57,160
of which Trade receivables: +€29,269
- Intangible fixed assets -€10,713
down €10,713 (-59.7%), from €17,944 to €7,230
- Deferred charges and accrued income -€6,584
down €6,584 (-78.2%), from €8,418 to €1,835
- Reserves +€11,539
up €11,539 (+5.2%), from €222,897 to €234,435
- Tax, wage and social debts -€3,283
down €3,283 (-100.0%), from €3,283 to €0
- Gross operating margin +€14,842
up €14,842 (+12.3%), from €120,584 to €135,426
- Taxes +€4,088
up €4,088 (+17.6%), from €23,273 to €27,361
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 | €230,443 | €240,806 | +€10,363 | +4.5% |
| Fixed assets | 21/28 | €18,297 | €7,230 | -€11,067 | -60.5% |
| Intangible fixed assets | 21 | €17,944 | €7,230 | -€10,713 | -59.7% |
| Tangible fixed assets | 22/27 | €354 | €0 | -€354 | -100.0% |
| Furniture and vehicles | 24 | €354 | €0 | -€354 | -100.0% |
| Current assets | 29/58 | €212,145 | €233,575 | +€21,430 | +10.1% |
| Amounts receivable within one year | 40/41 | €28,546 | €57,160 | +€28,614 | +100.2% |
| Trade receivables | 40 | €21,745 | €51,014 | +€29,269 | +134.6% |
| Other amounts receivable | 41 | €6,801 | €6,146 | -€655 | -9.6% |
| Cash at bank and in hand | 54/58 | €175,181 | €174,581 | -€600 | -0.3% |
| Deferred charges and accrued income | 490/1 | €8,418 | €1,835 | -€6,584 | -78.2% |
| Total equity and liabilities | 10/49 | €230,443 | €240,806 | +€10,363 | +4.5% |
| Equity | 10/15 | €225,897 | €237,435 | +€11,539 | +5.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €222,897 | €234,435 | +€11,539 | +5.2% |
| Distributable reserves | 133 | €222,897 | €234,435 | +€11,539 | +5.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,546 | €3,370 | -€1,176 | -25.9% |
| Amounts payable within one year | 42/48 | €4,525 | €3,370 | -€1,154 | -25.5% |
| Trade debts | 44 | €984 | €3,144 | +€2,159 | +219.4% |
| Suppliers | 440/4 | €984 | €3,144 | +€2,159 | +219.4% |
| Taxes, remuneration and social security | 45 | €3,283 | €0 | -€3,283 | -100.0% |
| Taxes | 450/3 | €3,283 | €0 | -€3,283 | -100.0% |
| Other amounts payable | 47/48 | €257 | €226 | -€30 | -11.8% |
| Accrued charges and deferred income | 492/3 | €22 | €0 | -€22 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,104 | €11,067 | -€37 | -0.3% |
| Other operating charges | 640/8 | €828 | €804 | -€24 | -2.8% |
| Gross operating margin | 9900 | €120,584 | €135,426 | +€14,842 | +12.3% |
| Operating profit (loss) | 9901 | €108,652 | €123,555 | +€14,903 | +13.7% |
| Financial income | 75/76B | €272 | €955 | +€683 | +250.7% |
| Recurring financial income | 75 | €272 | €955 | +€683 | +250.7% |
| Financial charges | 65/66B | €99 | €58 | -€41 | -41.6% |
| Recurring financial charges | 65 | €99 | €58 | -€41 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €108,825 | €124,451 | +€15,626 | +14.4% |
| Income taxes | 67/77 | €23,273 | €27,361 | +€4,088 | +17.6% |
| Profit (loss) for the period | 9904 | €85,552 | €97,090 | +€11,539 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,552 | €97,090 | +€11,539 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.