BASIL: 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.
BASIL
Largest movements
- Cash -€12,223
down €12,223 (-91.9%), from €13,299 to €1,076
- Receivables within one year -€2,271
down €2,271 (-37.2%), from €6,108 to €3,837
of which Trade receivables: -€5,367
- Deferred charges and accrued income -€1,344
down €1,344 (-100.0%), from €1,344 to €0
- Tangible fixed assets +€814
up €814 (+21.9%), from €3,724 to €4,538
of which Other tangible fixed assets: +€4,538
- Profit (loss) carried forward -€8,752
down €8,752 (-26.7%), from -€32,838 to -€41,590
- Other debts -€5,659
down €5,659 (-100.0%), from €5,659 to €0
- Tax, wage and social debts -€2,622
down €2,622 (-91.9%), from €2,853 to €232
of which Taxes: -€1,822
- Trade debts +€2,008
up €2,008 (+32.5%), from €6,188 to €8,196
of which Suppliers: +€2,008
- Turnover -€34,214
down €34,214 (-62.0%), from €55,151 to €20,937
- Gross operating margin -€14,307
down €14,307, from €11,454 to -€2,854
- Purchases and services -€12,560
down €12,560 (-28.7%), from €43,697 to €31,137
- Taxes -€5,856
down €5,856 (-95.9%), from €6,107 to €251
- Depreciation -€925
down €925 (-100.0%), from €925 to €0
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,726 | €10,701 | -€15,025 | -58.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,724 | €4,538 | +€814 | +21.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,724 | €4,538 | +€814 | +21.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,724 | - | -€3,724 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €4,538 | +€4,538 | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €22,002 | €6,164 | -€15,838 | -72.0% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,108 | €3,837 | -€2,271 | -37.2% |
| Trade receivables | 40 | €5,983 | €616 | -€5,367 | -89.7% |
| Other amounts receivable | 41 | €125 | €3,221 | +€3,096 | +2471.6% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €13,299 | €1,076 | -€12,223 | -91.9% |
| Deferred charges and accrued income | 490/1 | €1,344 | €0 | -€1,344 | -100.0% |
| Total equity and liabilities | 10/49 | €25,726 | €10,701 | -€15,025 | -58.4% |
| Equity | 10/15 | -€10,378 | -€19,129 | -€8,752 | -84.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €3,461 | €3,461 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | €3,461 | €3,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,838 | -€41,590 | -€8,752 | -26.7% |
| Amounts payable | 17/49 | €36,104 | €29,831 | -€6,273 | -17.4% |
| Amounts payable after more than one year | 17 | €21,403 | €21,403 | = | 0.0% |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | €21,403 | €21,403 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,700 | €8,427 | -€6,273 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €6,188 | €8,196 | +€2,008 | +32.5% |
| Suppliers | 440/4 | €6,188 | €8,196 | +€2,008 | +32.5% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,853 | €232 | -€2,622 | -91.9% |
| Taxes | 450/3 | €2,053 | €232 | -€1,822 | -88.7% |
| Remuneration and social security | 454/9 | €800 | €0 | -€800 | -100.0% |
| Other amounts payable | 47/48 | €5,659 | €0 | -€5,659 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €55,151 | €20,937 | -€34,214 | -62.0% |
| Non-recurring operating income | 76A | - | €7,346 | +€7,346 | |
| Goods, raw materials, services and sundry goods | 60/61 | €43,697 | €31,137 | -€12,560 | -28.7% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €0 | -€925 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €780 | €1,158 | +€378 | +48.4% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €11,454 | -€2,854 | -€14,307 | |
| Operating profit (loss) | 9901 | €9,748 | -€4,012 | -€13,760 | |
| Financial income | 75/76B | €11 | €815 | +€804 | +7203.8% |
| Recurring financial income | 75 | €11 | €815 | +€804 | +7203.8% |
| Financial charges | 65/66B | €192 | €283 | +€91 | +47.6% |
| Recurring financial charges | 65 | €129 | €157 | +€27 | +20.9% |
| Non-recurring financial charges | 66B | €62 | €126 | +€64 | +103.4% |
| Profit (loss) for the period before taxes | 9903 | €9,568 | -€3,480 | -€13,047 | |
| Income taxes | 67/77 | €6,107 | €251 | -€5,856 | -95.9% |
| Profit (loss) for the period | 9904 | €3,461 | -€3,731 | -€7,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,461 | -€3,731 | -€7,191 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.