BASICAL: 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.
BASICAL
Largest movements
- Tangible fixed assets -€13,526
down €13,526 (-2.4%), from €562,779 to €549,253
of which Land and buildings: -€14,524
- Deferred charges and accrued income +€11,577
up €11,577 (+429.7%), from €2,694 to €14,271
- Cash +€11,235
up €11,235 (+19.0%), from €59,209 to €70,444
mainly Contributions, distributions and other (+€40,000) and Depreciation (+€14,159)
- Contributions +€40,000
up €40,000 (+53.3%), from €75,000 to €115,000
- Debts after one year -€23,254
down €23,254 (-4.5%), from €518,139 to €494,885
- Other debts +€13,773
up €13,773 (+37.1%), from €37,156 to €50,929
- Profit (loss) carried forward -€13,328
down €13,328 (-26.1%), from -€51,152 to -€64,480
- Gross operating margin -€11,909
down €11,909 (-39.2%), from €30,346 to €18,437
- Financial charges +€2,503
up €2,503 (+18.8%), from €13,339 to €15,842
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 | €628,310 | €637,608 | +€9,298 | +1.5% |
| Fixed assets | 21/28 | €562,779 | €549,253 | -€13,526 | -2.4% |
| Tangible fixed assets | 22/27 | €562,779 | €549,253 | -€13,526 | -2.4% |
| Land and buildings | 22 | €562,779 | €548,254 | -€14,524 | -2.6% |
| Furniture and vehicles | 24 | - | €999 | +€999 | |
| Current assets | 29/58 | €65,531 | €88,355 | +€22,824 | +34.8% |
| Amounts receivable within one year | 40/41 | €3,628 | €3,640 | +€13 | +0.3% |
| Trade receivables | 40 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts receivable | 41 | €628 | €3,640 | +€3,013 | +479.8% |
| Cash at bank and in hand | 54/58 | €59,209 | €70,444 | +€11,235 | +19.0% |
| Deferred charges and accrued income | 490/1 | €2,694 | €14,271 | +€11,577 | +429.7% |
| Total equity and liabilities | 10/49 | €628,310 | €637,608 | +€9,298 | +1.5% |
| Equity | 10/15 | €25,848 | €52,520 | +€26,672 | +103.2% |
| Contributions | 10/11 | €75,000 | €115,000 | +€40,000 | +53.3% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Financial assistance | 1313 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€51,152 | -€64,480 | -€13,328 | -26.1% |
| Amounts payable | 17/49 | €602,462 | €585,088 | -€17,373 | -2.9% |
| Amounts payable after more than one year | 17 | €518,139 | €494,885 | -€23,254 | -4.5% |
| Financial debts | 170/4 | €518,139 | €494,885 | -€23,254 | -4.5% |
| Amounts payable within one year | 42/48 | €67,226 | €77,047 | +€9,821 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €25,674 | €23,254 | -€2,420 | -9.4% |
| Trade debts | 44 | €3,946 | €2,393 | -€1,553 | -39.3% |
| Suppliers | 440/4 | €3,946 | €2,393 | -€1,553 | -39.3% |
| Taxes, remuneration and social security | 45 | €450 | €469 | +€19 | +4.3% |
| Taxes | 450/3 | €450 | €469 | +€19 | +4.3% |
| Other amounts payable | 47/48 | €37,156 | €50,929 | +€13,773 | +37.1% |
| Accrued charges and deferred income | 492/3 | €17,096 | €13,156 | -€3,940 | -23.0% |
| Non-recurring operating income | 76A | - | €2,424 | +€2,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,175 | €14,159 | -€16 | -0.1% |
| Other operating charges | 640/8 | €1,653 | €1,761 | +€108 | +6.5% |
| Gross operating margin | 9900 | €30,346 | €18,437 | -€11,909 | -39.2% |
| Operating profit (loss) | 9901 | €14,518 | €2,516 | -€12,002 | -82.7% |
| Financial income | 75/76B | €0 | €2 | +€2 | +945.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +945.0% |
| Financial charges | 65/66B | €13,339 | €15,842 | +€2,503 | +18.8% |
| Recurring financial charges | 65 | €13,339 | €15,842 | +€2,503 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €1,179 | -€13,323 | -€14,503 | |
| Income taxes | 67/77 | €0 | €5 | +€5 | +3507.1% |
| Profit (loss) for the period | 9904 | €1,179 | -€13,328 | -€14,508 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,179 | -€13,328 | -€14,508 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.