BASICSNEED: 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.
BASICSNEED
Largest movements
- Cash +€74,780
up €74,780 (+151.8%), from €49,272 to €124,052
mainly Net result for the year (+€39,557) and Receivables within one year (+€22,616)
- Receivables within one year -€22,616
down €22,616 (-35.5%), from €63,651 to €41,035
of which Trade receivables: -€31,254
- Stocks and contracts -€7,274
down €7,274 (-31.9%), from €22,820 to €15,546
- Reserves +€20,000
up €20,000 (+28.6%), from €70,000 to €90,000
- Profit (loss) carried forward +€19,557
up €19,557 (+49.0%), from €39,923 to €59,480
- Trade debts +€9,143
up €9,143 (+433.7%), from €2,108 to €11,251
- Other debts -€5,743
down €5,743 (-43.3%), from €13,253 to €7,510
- Gross operating margin +€28,916
up €28,916 (+37.1%), from €78,000 to €106,916
- Staff costs +€20,610
up €20,610 (+73.7%), from €27,965 to €48,575
- Financial charges -€5,280
down €5,280 (-92.5%), from €5,709 to €429
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,435 | €213,057 | +€43,622 | +25.7% |
| Fixed assets | 21/28 | €33,692 | €32,425 | -€1,267 | -3.8% |
| Intangible fixed assets | 21 | €17,130 | €17,130 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,187 | €13,920 | -€1,267 | -8.3% |
| Furniture and vehicles | 24 | €9,051 | €6,231 | -€2,820 | -31.2% |
| Other tangible fixed assets | 26 | €6,136 | €7,689 | +€1,552 | +25.3% |
| Financial fixed assets | 28 | €1,375 | €1,375 | = | 0.0% |
| Current assets | 29/58 | €135,743 | €180,633 | +€44,889 | +33.1% |
| Stocks and contracts in progress | 3 | €22,820 | €15,546 | -€7,274 | -31.9% |
| Stocks | 30/36 | €22,820 | €15,546 | -€7,274 | -31.9% |
| Amounts receivable within one year | 40/41 | €63,651 | €41,035 | -€22,616 | -35.5% |
| Trade receivables | 40 | €63,651 | €32,397 | -€31,254 | -49.1% |
| Other amounts receivable | 41 | - | €8,638 | +€8,638 | |
| Cash at bank and in hand | 54/58 | €49,272 | €124,052 | +€74,780 | +151.8% |
| Total equity and liabilities | 10/49 | €169,435 | €213,057 | +€43,622 | +25.7% |
| Equity | 10/15 | €128,523 | €168,080 | +€39,557 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Distributable reserves | 133 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Profit (loss) carried forward | 14 | €39,923 | €59,480 | +€19,557 | +49.0% |
| Amounts payable | 17/49 | €40,913 | €44,977 | +€4,065 | +9.9% |
| Amounts payable within one year | 42/48 | €40,913 | €44,977 | +€4,065 | +9.9% |
| Trade debts | 44 | €2,108 | €11,251 | +€9,143 | +433.7% |
| Suppliers | 440/4 | €2,108 | €11,251 | +€9,143 | +433.7% |
| Taxes, remuneration and social security | 45 | €25,551 | €26,216 | +€665 | +2.6% |
| Taxes | 450/3 | €25,551 | €26,216 | +€665 | +2.6% |
| Other amounts payable | 47/48 | €13,253 | €7,510 | -€5,743 | -43.3% |
| Remuneration, social security and pensions | 62 | €27,965 | €48,575 | +€20,610 | +73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,707 | €2,889 | +€182 | +6.7% |
| Other operating charges | 640/8 | €585 | €285 | -€300 | -51.2% |
| Gross operating margin | 9900 | €78,000 | €106,916 | +€28,916 | +37.1% |
| Operating profit (loss) | 9901 | €46,743 | €55,166 | +€8,423 | +18.0% |
| Financial income | 75/76B | €21 | €19 | -€2 | -9.2% |
| Recurring financial income | 75 | €21 | €19 | -€2 | -9.2% |
| Financial charges | 65/66B | €5,709 | €429 | -€5,280 | -92.5% |
| Recurring financial charges | 65 | €5,709 | €429 | -€5,280 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €41,056 | €54,757 | +€13,701 | +33.4% |
| Income taxes | 67/77 | €15,000 | €15,199 | +€199 | +1.3% |
| Profit (loss) for the period | 9904 | €26,056 | €39,557 | +€13,502 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,056 | €39,557 | +€13,502 | +51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.