Basics Consulting: 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.
Basics Consulting
Largest movements
- Current investments +€50,034
up €50,034 (+23.8%), from €210,152 to €260,186
- Cash +€13,873
up €13,873 (+62.0%), from €22,383 to €36,256
mainly Net result for the year (+€52,451) and Other debts (+€16,068)
- Tangible fixed assets -€12,562
down €12,562 (-16.5%), from €76,077 to €63,515
of which Furniture and vehicles: -€11,305
- Reserves +€32,252
up €32,252 (+11.1%), from €290,192 to €322,444
of which Distributable reserves: +€32,252
- Other debts +€16,068
up €16,068 (+515%), from €3,121 to €19,189
- Tax, wage and social debts +€4,614
up €4,614 (+32.0%), from €14,408 to €19,022
- Gross operating margin +€16,951
up €16,951 (+25.8%), from €65,616 to €82,567
- Financial income -€10,213
down €10,213 (-64.8%), from €15,751 to €5,538
of which Non-recurring financial income: -€9,502
- Taxes +€2,255
up €2,255 (+11.6%), from €19,465 to €21,720
- Other operating charges -€1,651
down €1,651 (-55.9%), from €2,952 to €1,301
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.
Derived cash bridge
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 | €326,713 | €379,255 | +€52,542 | +16.1% |
| Fixed assets | 21/28 | €76,077 | €63,515 | -€12,562 | -16.5% |
| Tangible fixed assets | 22/27 | €76,077 | €63,515 | -€12,562 | -16.5% |
| Plant, machinery and equipment | 23 | €7,298 | €6,193 | -€1,105 | -15.1% |
| Furniture and vehicles | 24 | €67,736 | €56,431 | -€11,305 | -16.7% |
| Other tangible fixed assets | 26 | €1,043 | €891 | -€152 | -14.6% |
| Current assets | 29/58 | €250,636 | €315,740 | +€65,104 | +26.0% |
| Amounts receivable within one year | 40/41 | €18,101 | €19,298 | +€1,197 | +6.6% |
| Trade receivables | 40 | €18,101 | €18,606 | +€505 | +2.8% |
| Other amounts receivable | 41 | - | €692 | +€692 | |
| Current investments | 50/53 | €210,152 | €260,186 | +€50,034 | +23.8% |
| Cash at bank and in hand | 54/58 | €22,383 | €36,256 | +€13,873 | +62.0% |
| Total equity and liabilities | 10/49 | €326,713 | €379,255 | +€52,542 | +16.1% |
| Equity | 10/15 | €308,792 | €341,044 | +€32,252 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,192 | €322,444 | +€32,252 | +11.1% |
| 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 | €288,332 | €320,584 | +€32,252 | +11.2% |
| Amounts payable | 17/49 | €17,921 | €38,211 | +€20,290 | +113% |
| Amounts payable within one year | 42/48 | €17,921 | €38,211 | +€20,290 | +113% |
| Trade debts | 44 | €392 | - | -€392 | |
| Suppliers | 440/4 | €392 | - | -€392 | |
| Taxes, remuneration and social security | 45 | €14,408 | €19,022 | +€4,614 | +32.0% |
| Taxes | 450/3 | €14,408 | €19,022 | +€4,614 | +32.0% |
| Other amounts payable | 47/48 | €3,121 | €19,189 | +€16,068 | +515% |
| Non-recurring operating income | 76A | €9,502 | - | -€9,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,291 | €12,561 | +€270 | +2.2% |
| Other operating charges | 640/8 | €2,952 | €1,301 | -€1,651 | -55.9% |
| Gross operating margin | 9900 | €65,616 | €82,567 | +€16,951 | +25.8% |
| Operating profit (loss) | 9901 | €50,373 | €68,705 | +€18,332 | +36.4% |
| Financial income | 75/76B | €15,751 | €5,538 | -€10,213 | -64.8% |
| Recurring financial income | 75 | €6,249 | €5,538 | -€711 | -11.4% |
| Non-recurring financial income | 76B | €9,502 | - | -€9,502 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.5% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €66,057 | €74,171 | +€8,114 | +12.3% |
| Income taxes | 67/77 | €19,465 | €21,720 | +€2,255 | +11.6% |
| Profit (loss) for the period | 9904 | €46,592 | €52,451 | +€5,859 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,592 | €52,451 | +€5,859 | +12.6% |
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 16 October 2026 via checked.be.