BASIEL: 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.
BASIEL
Largest movements
- Tangible fixed assets -€29,345
down €29,345 (-6.0%), from €491,756 to €462,412
of which Land and buildings: -€28,520
- Debts after one year -€24,817
down €24,817 (-4.2%), from €585,541 to €560,724
of which Financial debts: -€24,817
- Other debts +€20,453
up €20,453 (+111%), from €18,394 to €38,847
- Current portion of long-term debt -€18,672
down €18,672 (-43.6%), from €42,845 to €24,174
- Financial charges -€2,654
down €2,654 (-19.6%), from €13,541 to €10,887
- Gross operating margin +€1,585
up €1,585 (+3.5%), from €45,716 to €47,301
- Depreciation -€1,567
down €1,567 (-4.2%), from €37,678 to €36,111
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 | €493,880 | €465,276 | -€28,604 | -5.8% |
| Fixed assets | 21/28 | €491,756 | €462,412 | -€29,345 | -6.0% |
| Tangible fixed assets | 22/27 | €491,756 | €462,412 | -€29,345 | -6.0% |
| Land and buildings | 22 | €481,252 | €452,732 | -€28,520 | -5.9% |
| Plant, machinery and equipment | 23 | €1,171 | €910 | -€261 | -22.3% |
| Furniture and vehicles | 24 | €3,411 | €8,770 | +€5,358 | +157% |
| Leasing and similar rights | 25 | €5,923 | €0 | -€5,923 | -100% |
| Current assets | 29/58 | €2,124 | €2,865 | +€741 | +34.9% |
| Amounts receivable within one year | 40/41 | €892 | €2,148 | +€1,256 | +141% |
| Trade receivables | 40 | €817 | €2,148 | +€1,331 | +163% |
| Other amounts receivable | 41 | €75 | €0 | -€75 | -100% |
| Cash at bank and in hand | 54/58 | €564 | €39 | -€526 | -93.1% |
| Deferred charges and accrued income | 490/1 | €668 | €678 | +€10 | +1.5% |
| Total equity and liabilities | 10/49 | €493,880 | €465,276 | -€28,604 | -5.8% |
| Equity | 10/15 | -€162,724 | -€163,594 | -€870 | -0.5% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,924 | -€181,794 | -€870 | -0.5% |
| Amounts payable | 17/49 | €656,604 | €628,870 | -€27,734 | -4.2% |
| Amounts payable after more than one year | 17 | €585,541 | €560,724 | -€24,817 | -4.2% |
| Financial debts | 170/4 | €395,341 | €370,524 | -€24,817 | -6.3% |
| Other amounts payable | 178/9 | €190,200 | €190,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,064 | €68,049 | -€3,015 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €42,845 | €24,174 | -€18,672 | -43.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,315 | €3,822 | -€4,493 | -54.0% |
| Suppliers | 440/4 | €8,315 | €3,822 | -€4,493 | -54.0% |
| Taxes, remuneration and social security | 45 | €1,510 | €1,206 | -€303 | -20.1% |
| Taxes | 450/3 | €1,510 | €1,206 | -€303 | -20.1% |
| Other amounts payable | 47/48 | €18,394 | €38,847 | +€20,453 | +111% |
| Accrued charges and deferred income | 492/3 | - | €97 | +€97 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €133 | €0 | -€133 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,678 | €36,111 | -€1,567 | -4.2% |
| Other operating charges | 640/8 | €776 | €1,032 | +€255 | +32.9% |
| Gross operating margin | 9900 | €45,716 | €47,301 | +€1,585 | +3.5% |
| Operating profit (loss) | 9901 | €7,128 | €10,158 | +€3,030 | +42.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €13,541 | €10,887 | -€2,654 | -19.6% |
| Recurring financial charges | 65 | €13,541 | €10,887 | -€2,654 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,413 | -€729 | +€5,684 | +88.6% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€6,553 | -€870 | +€5,683 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,553 | -€870 | +€5,683 | +86.7% |
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 17 October 2026 via checked.be.