BASIC+: 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.
BASIC+
Largest movements
- Intangible fixed assets -€84,766
down €84,766 (-92.1%), from €92,027 to €7,261
- Receivables within one year -€80,969
down €80,969 (-17.8%), from €453,919 to €372,950
of which Trade receivables: -€83,774
- Cash +€31,160
up €31,160 (+19.0%), from €163,850 to €195,010
mainly Depreciation (+€151,850) and Receivables within one year (+€80,969)
- Profit (loss) carried forward -€65,622
down €65,622 (-50.6%), from €129,750 to €64,128
- Provisions -€54,980
down €54,980 (-33.1%), from €166,105 to €111,125
- Debts within one year +€45,177
up €45,177 (+10.9%), from €414,355 to €459,532
- Investment grants -€41,667
no longer reported in 2025 (was €41,667)
- Debts after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Gross operating margin -€238,132
down €238,132 (-8.5%), from €2.8m to €2.6m
- Staff costs +€97,787
up €97,787 (+4.0%), from €2.4m to €2.5m
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 | €781,877 | €654,784 | -€127,092 | -16.3% |
| Fixed assets | 21/28 | €153,758 | €70,784 | -€82,974 | -54.0% |
| Intangible fixed assets | 21 | €92,027 | €7,261 | -€84,766 | -92.1% |
| Tangible fixed assets | 22/27 | €61,730 | €63,523 | +€1,792 | +2.9% |
| Plant, machinery and equipment | 23 | €19,310 | €21,707 | +€2,397 | +12.4% |
| Furniture and vehicles | 24 | €42,421 | €41,816 | -€605 | -1.4% |
| Current assets | 29/58 | €628,119 | €584,001 | -€44,118 | -7.0% |
| Amounts receivable within one year | 40/41 | €453,919 | €372,950 | -€80,969 | -17.8% |
| Trade receivables | 40 | €452,395 | €368,620 | -€83,774 | -18.5% |
| Other amounts receivable | 41 | €1,524 | €4,330 | +€2,806 | +184.1% |
| Cash at bank and in hand | 54/58 | €163,850 | €195,010 | +€31,160 | +19.0% |
| Deferred charges and accrued income | 490/1 | €10,349 | €16,040 | +€5,691 | +55.0% |
| Total equity and liabilities | 10/49 | €781,877 | €654,784 | -€127,092 | -16.3% |
| Equity | 10/15 | €171,417 | €64,128 | -€107,289 | -62.6% |
| Profit (loss) carried forward | 14 | €129,750 | €64,128 | -€65,622 | -50.6% |
| Investment grants | 15 | €41,667 | - | -€41,667 | |
| Provisions and deferred taxes | 16 | €166,105 | €111,125 | -€54,980 | -33.1% |
| Provisions for liabilities and charges | 160/5 | €166,105 | €111,125 | -€54,980 | -33.1% |
| Major repairs and maintenance | 162 | €166,105 | €111,125 | -€54,980 | -33.1% |
| Amounts payable | 17/49 | €444,355 | €479,532 | +€35,177 | +7.9% |
| Amounts payable after more than one year | 17 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Financial debts | 170/4 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts payable within one year | 42/48 | €414,355 | €459,532 | +€45,177 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €112,210 | €133,772 | +€21,562 | +19.2% |
| Suppliers | 440/4 | €112,210 | €133,772 | +€21,562 | +19.2% |
| Taxes, remuneration and social security | 45 | €288,247 | €284,065 | -€4,182 | -1.5% |
| Remuneration and social security | 454/9 | €288,247 | €284,065 | -€4,182 | -1.5% |
| Non-recurring operating income | 76A | €41,672 | €43,155 | +€1,483 | +3.6% |
| Remuneration, social security and pensions | 62 | €2,426,565 | €2,524,353 | +€97,787 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,732 | €151,850 | -€17,883 | -10.5% |
| Other operating charges | 640/8 | €5,396 | €4,524 | -€871 | -16.1% |
| Non-recurring operating charges | 66A | €80,000 | -€54,980 | -€134,980 | |
| Gross operating margin | 9900 | €2,799,976 | €2,561,844 | -€238,132 | -8.5% |
| Operating profit (loss) | 9901 | €118,283 | -€63,903 | -€182,186 | |
| Financial charges | 65/66B | €2,332 | €1,719 | -€612 | -26.3% |
| Recurring financial charges | 65 | €2,332 | €1,719 | -€612 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €115,951 | -€65,622 | -€181,574 | |
| Profit (loss) for the period | 9904 | €115,951 | -€65,622 | -€181,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,951 | -€65,622 | -€181,574 |
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.