BASHO: 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.
BASHO
Largest movements
- Cash +€7,167
up €7,167 (+30.8%), from €23,273 to €30,440
mainly Other debts (+€50,289) and Net result for the year (+€46,352)
- Tangible fixed assets +€5,498
up €5,498, from €0 to €5,498
- Receivables within one year +€3,386
up €3,386 (+20.1%), from €16,827 to €20,213
of which Other amounts receivable: +€3,872
- Other debts +€50,289
up €50,289 (+3019.3%), from €1,666 to €51,954
- Reserves -€29,504
down €29,504 (-100.0%), from €29,504 to €0
- Tax, wage and social debts -€4,109
down €4,109 (-47.3%), from €8,694 to €4,585
of which Taxes: -€5,709
- Trade debts -€622
down €622 (-57.1%), from €1,090 to €468
- Gross operating margin -€5,996
down €5,996 (-8.7%), from €68,857 to €62,861
- Depreciation -€4,037
down €4,037 (-73.9%), from €5,466 to €1,429
- Other operating charges +€1,157
up €1,157 (+143.4%), from €807 to €1,963
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 | €43,126 | €59,013 | +€15,887 | +36.8% |
| Fixed assets | 21/28 | €0 | €5,498 | +€5,498 | |
| Tangible fixed assets | 22/27 | €0 | €5,498 | +€5,498 | |
| Furniture and vehicles | 24 | €0 | €5,498 | +€5,498 | |
| Current assets | 29/58 | €43,126 | €53,515 | +€10,388 | +24.1% |
| Amounts receivable after more than one year | 29 | €262 | €134 | -€128 | -48.8% |
| Other amounts receivable | 291 | €262 | €134 | -€128 | -48.8% |
| Amounts receivable within one year | 40/41 | €16,827 | €20,213 | +€3,386 | +20.1% |
| Trade receivables | 40 | €16,827 | €16,341 | -€486 | -2.9% |
| Other amounts receivable | 41 | €0 | €3,872 | +€3,872 | |
| Cash at bank and in hand | 54/58 | €23,273 | €30,440 | +€7,167 | +30.8% |
| Deferred charges and accrued income | 490/1 | €2,763 | €2,727 | -€36 | -1.3% |
| Total equity and liabilities | 10/49 | €43,126 | €59,013 | +€15,887 | +36.8% |
| Equity | 10/15 | €31,504 | €2,000 | -€29,504 | -93.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,504 | €0 | -€29,504 | -100.0% |
| Distributable reserves | 133 | €29,504 | €0 | -€29,504 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,622 | €57,013 | +€45,391 | +390.6% |
| Amounts payable within one year | 42/48 | €11,450 | €57,007 | +€45,557 | +397.9% |
| Trade debts | 44 | €1,090 | €468 | -€622 | -57.1% |
| Suppliers | 440/4 | €1,090 | €468 | -€622 | -57.1% |
| Taxes, remuneration and social security | 45 | €8,694 | €4,585 | -€4,109 | -47.3% |
| Taxes | 450/3 | €8,694 | €2,985 | -€5,709 | -65.7% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €1,666 | €51,954 | +€50,289 | +3019.3% |
| Accrued charges and deferred income | 492/3 | €172 | €6 | -€166 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,466 | €1,429 | -€4,037 | -73.9% |
| Other operating charges | 640/8 | €807 | €1,963 | +€1,157 | +143.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €68,857 | €62,861 | -€5,996 | -8.7% |
| Operating profit (loss) | 9901 | €62,585 | €59,468 | -€3,117 | -5.0% |
| Financial income | 75/76B | €181 | €50 | -€131 | -72.4% |
| Recurring financial income | 75 | €181 | €50 | -€131 | -72.4% |
| Financial charges | 65/66B | €356 | €245 | -€110 | -31.0% |
| Recurring financial charges | 65 | €356 | €245 | -€110 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €62,410 | €59,273 | -€3,137 | -5.0% |
| Income taxes | 67/77 | €12,405 | €12,921 | +€516 | +4.2% |
| Profit (loss) for the period | 9904 | €50,004 | €46,352 | -€3,653 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,004 | €46,352 | -€3,653 | -7.3% |
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 5 October 2026 via checked.be.