BASICOM: 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.
BASICOM
Largest movements
- Receivables within one year +€15,228
up €15,228 (+12.5%), from €122,303 to €137,531
of which Other amounts receivable: +€8,231
- Tangible fixed assets -€5,982
down €5,982 (-69.2%), from €8,642 to €2,660
of which Furniture and vehicles: -€5,392
- Cash +€5,109
up €5,109 (+146.6%), from €3,485 to €8,593
mainly Net result for the year (+€16,821) and Depreciation (+€5,982)
- Reserves +€16,000
up €16,000 (+28.2%), from €56,787 to €72,787
of which Distributable reserves: +€16,000
- Other debts -€4,833
down €4,833 (-44.2%), from €10,932 to €6,100
- Current portion of long-term debt -€4,308
no longer reported in 2025 (was €4,308)
- Trade debts +€3,248
up €3,248 (+34.5%), from €9,428 to €12,676
- Tax, wage and social debts +€2,145
up €2,145 (+5.1%), from €42,032 to €44,176
- Depreciation -€8,555
down €8,555 (-58.8%), from €14,537 to €5,982
- Gross operating margin -€4,806
down €4,806 (-10.1%), from €47,672 to €42,866
- Financial charges -€1,680
down €1,680 (-21.4%), from €7,848 to €6,168
- Taxes +€851
up €851 (+8.3%), from €10,296 to €11,147
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 | €150,746 | €165,469 | +€14,723 | +9.8% |
| Fixed assets | 21/28 | €23,667 | €17,685 | -€5,982 | -25.3% |
| Tangible fixed assets | 22/27 | €8,642 | €2,660 | -€5,982 | -69.2% |
| Land and buildings | 22 | €2,360 | €1,770 | -€590 | -25.0% |
| Furniture and vehicles | 24 | €6,282 | €890 | -€5,392 | -85.8% |
| Financial fixed assets | 28 | €15,025 | €15,025 | = | 0.0% |
| Current assets | 29/58 | €127,078 | €147,784 | +€20,705 | +16.3% |
| Amounts receivable within one year | 40/41 | €122,303 | €137,531 | +€15,228 | +12.5% |
| Trade receivables | 40 | €17,651 | €24,648 | +€6,997 | +39.6% |
| Other amounts receivable | 41 | €104,652 | €112,882 | +€8,231 | +7.9% |
| Cash at bank and in hand | 54/58 | €3,485 | €8,593 | +€5,109 | +146.6% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,660 | +€369 | +28.6% |
| Total equity and liabilities | 10/49 | €150,746 | €165,469 | +€14,723 | +9.8% |
| Equity | 10/15 | €84,046 | €100,867 | +€16,821 | +20.0% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €56,787 | €72,787 | +€16,000 | +28.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,927 | €70,927 | +€16,000 | +29.1% |
| Profit (loss) carried forward | 14 | €12,058 | €12,880 | +€821 | +6.8% |
| Amounts payable | 17/49 | €66,700 | €64,602 | -€2,098 | -3.1% |
| Amounts payable within one year | 42/48 | €66,700 | €62,952 | -€3,748 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €4,308 | - | -€4,308 | |
| Trade debts | 44 | €9,428 | €12,676 | +€3,248 | +34.5% |
| Suppliers | 440/4 | €9,428 | €12,676 | +€3,248 | +34.5% |
| Taxes, remuneration and social security | 45 | €42,032 | €44,176 | +€2,145 | +5.1% |
| Taxes | 450/3 | €42,032 | €44,176 | +€2,145 | +5.1% |
| Other amounts payable | 47/48 | €10,932 | €6,100 | -€4,833 | -44.2% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Remuneration, social security and pensions | 62 | €140 | - | -€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,537 | €5,982 | -€8,555 | -58.8% |
| Other operating charges | 640/8 | €2,034 | €2,083 | +€50 | +2.4% |
| Non-recurring operating charges | 66A | €50 | €740 | +€690 | +1380.4% |
| Gross operating margin | 9900 | €47,672 | €42,866 | -€4,806 | -10.1% |
| Operating profit (loss) | 9901 | €30,912 | €34,061 | +€3,149 | +10.2% |
| Financial income | 75/76B | €4 | €75 | +€71 | +1940.1% |
| Recurring financial income | 75 | €4 | €75 | +€71 | +1940.1% |
| Financial charges | 65/66B | €7,848 | €6,168 | -€1,680 | -21.4% |
| Recurring financial charges | 65 | €7,848 | €6,168 | -€1,680 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €23,067 | €27,968 | +€4,900 | +21.2% |
| Income taxes | 67/77 | €10,296 | €11,147 | +€851 | +8.3% |
| Profit (loss) for the period | 9904 | €12,772 | €16,821 | +€4,049 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,772 | €16,821 | +€4,049 | +31.7% |
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 11 October 2026 via checked.be.