BASIDENT: 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.
BASIDENT
Largest movements
- Tangible fixed assets +€53,546
up €53,546 (+16.4%), from €325,747 to €379,292
of which Plant, machinery and equipment: +€46,348
- Cash -€9,176
down €9,176 (-19.1%), from €47,980 to €38,804
mainly Investment in fixed assets (net) (-€115,087) and Debts after one year (-€29,444)
- Reserves +€73,013
up €73,013 (+38.6%), from €188,914 to €261,926
- Debts after one year -€29,444
down €29,444 (-21.1%), from €139,765 to €110,321
- Turnover +€42,333
up €42,333 (+6.0%), from €704,579 to €746,912
- Gross operating margin +€29,930
up €29,930 (+14.8%), from €201,957 to €231,887
- Depreciation +€13,703
up €13,703 (+28.6%), from €47,838 to €61,541
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 | €451,097 | €498,384 | +€47,287 | +10.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €326,110 | €379,655 | +€53,546 | +16.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €325,747 | €379,292 | +€53,546 | +16.4% |
| Plant, machinery and equipment | 23 | €92,034 | €138,383 | +€46,348 | +50.4% |
| Furniture and vehicles | 24 | €44,425 | €40,998 | -€3,427 | -7.7% |
| Other tangible fixed assets | 26 | €189,287 | €199,911 | +€10,624 | +5.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €124,987 | €118,729 | -€6,259 | -5.0% |
| Amounts receivable within one year | 40/41 | €76,652 | €76,573 | -€79 | -0.1% |
| Trade receivables | 40 | €379 | €300 | -€79 | -20.9% |
| Other amounts receivable | 41 | €76,273 | €76,273 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,980 | €38,804 | -€9,176 | -19.1% |
| Deferred charges and accrued income | 490/1 | €355 | €3,352 | +€2,997 | +844% |
| Total equity and liabilities | 10/49 | €451,097 | €498,384 | +€47,287 | +10.5% |
| Equity | 10/15 | €248,843 | €321,855 | +€73,013 | +29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €188,914 | €261,926 | +€73,013 | +38.6% |
| Distributable reserves | 133 | €188,914 | €261,926 | +€73,013 | +38.6% |
| Profit (loss) carried forward | 14 | €53,729 | €53,729 | = | 0.0% |
| Amounts payable | 17/49 | €202,254 | €176,529 | -€25,725 | -12.7% |
| Amounts payable after more than one year | 17 | €139,765 | €110,321 | -€29,444 | -21.1% |
| Financial debts | 170/4 | €139,765 | €110,321 | -€29,444 | -21.1% |
| Amounts payable within one year | 42/48 | €62,489 | €66,208 | +€3,719 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €28,294 | €29,444 | +€1,150 | +4.1% |
| Trade debts | 44 | €13,283 | €13,035 | -€248 | -1.9% |
| Suppliers | 440/4 | €13,283 | €13,035 | -€248 | -1.9% |
| Taxes, remuneration and social security | 45 | €17,076 | €18,860 | +€1,785 | +10.5% |
| Taxes | 450/3 | €12,494 | €14,129 | +€1,635 | +13.1% |
| Remuneration and social security | 454/9 | €4,582 | €4,731 | +€150 | +3.3% |
| Other amounts payable | 47/48 | €3,837 | €4,869 | +€1,032 | +26.9% |
| Turnover | 70 | €704,579 | €746,912 | +€42,333 | +6.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €520,396 | €525,441 | +€5,045 | +1.0% |
| Remuneration, social security and pensions | 62 | €37,349 | €38,702 | +€1,353 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,838 | €61,541 | +€13,703 | +28.6% |
| Other operating charges | 640/8 | €21,601 | €21,442 | -€159 | -0.7% |
| Gross operating margin | 9900 | €201,957 | €231,887 | +€29,930 | +14.8% |
| Operating profit (loss) | 9901 | €95,170 | €110,203 | +€15,033 | +15.8% |
| Financial income | 75/76B | €114 | €103 | -€11 | -9.6% |
| Recurring financial income | 75 | €114 | €103 | -€11 | -9.6% |
| Financial charges | 65/66B | €8,332 | €8,900 | +€568 | +6.8% |
| Recurring financial charges | 65 | €8,332 | €8,900 | +€568 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €86,951 | €101,406 | +€14,454 | +16.6% |
| Income taxes | 67/77 | €26,617 | €28,393 | +€1,776 | +6.7% |
| Profit (loss) for the period | 9904 | €60,335 | €73,013 | +€12,678 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,335 | €73,013 | +€12,678 | +21.0% |
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 15 October 2026 via checked.be.