BASIL: 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.
BASIL
Largest movements
- Receivables within one year +€14,206
up €14,206 (+3,393%), from €419 to €14,625
of which Trade receivables: +€14,625
- Tangible fixed assets -€8,176
down €8,176 (-14.5%), from €56,207 to €48,031
of which Plant, machinery and equipment: -€5,212
- Deferred charges and accrued income -€1,282
down €1,282 (-59.1%), from €2,167 to €886
- Trade debts -€15,612
down €15,612 (-23.6%), from €66,159 to €50,547
- Other debts +€12,073
up €12,073 (+129%), from €9,358 to €21,431
- Profit (loss) carried forward +€3,076
up €3,076 (+20.4%), from -€15,106 to -€12,031
- Tax, wage and social debts +€2,980
up €2,980 (+29.8%), from €10,010 to €12,990
of which Taxes: +€3,311
- Gross operating margin +€9,563
up €9,563 (+18.6%), from €51,422 to €60,985
- Staff costs +€2,531
up €2,531 (+6.5%), from €39,021 to €41,552
- Depreciation +€1,708
up €1,708 (+13.8%), from €12,370 to €14,078
- Other operating charges +€1,162
up €1,162 (+181%), from €643 to €1,804
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 | €113,825 | €117,066 | +€3,241 | +2.8% |
| Formation expenses | 20 | €2,039 | €1,417 | -€622 | -30.5% |
| Fixed assets | 21/28 | €58,878 | €49,963 | -€8,916 | -15.1% |
| Intangible fixed assets | 21 | €2,671 | €1,932 | -€740 | -27.7% |
| Tangible fixed assets | 22/27 | €56,207 | €48,031 | -€8,176 | -14.5% |
| Plant, machinery and equipment | 23 | €39,964 | €34,752 | -€5,212 | -13.0% |
| Furniture and vehicles | 24 | €16,243 | €13,279 | -€2,964 | -18.2% |
| Current assets | 29/58 | €52,907 | €65,686 | +€12,779 | +24.2% |
| Stocks and contracts in progress | 3 | €3,195 | €4,101 | +€906 | +28.3% |
| Stocks | 30/36 | €3,195 | €4,101 | +€906 | +28.3% |
| Amounts receivable within one year | 40/41 | €419 | €14,625 | +€14,206 | +3,393% |
| Trade receivables | 40 | €0 | €14,625 | +€14,625 | |
| Other amounts receivable | 41 | €419 | - | -€419 | |
| Cash at bank and in hand | 54/58 | €47,126 | €46,075 | -€1,051 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,167 | €886 | -€1,282 | -59.1% |
| Total equity and liabilities | 10/49 | €113,825 | €117,066 | +€3,241 | +2.8% |
| Equity | 10/15 | €4,894 | €7,969 | +€3,076 | +62.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,106 | -€12,031 | +€3,076 | +20.4% |
| Amounts payable | 17/49 | €108,931 | €109,097 | +€166 | +0.2% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,931 | €89,097 | +€166 | +0.2% |
| Trade debts | 44 | €66,159 | €50,547 | -€15,612 | -23.6% |
| Suppliers | 440/4 | €66,159 | €50,547 | -€15,612 | -23.6% |
| Advances received on contracts in progress | 46 | €3,403 | €4,128 | +€725 | +21.3% |
| Taxes, remuneration and social security | 45 | €10,010 | €12,990 | +€2,980 | +29.8% |
| Taxes | 450/3 | €552 | €3,863 | +€3,311 | +600% |
| Remuneration and social security | 454/9 | €9,458 | €9,127 | -€331 | -3.5% |
| Other amounts payable | 47/48 | €9,358 | €21,431 | +€12,073 | +129% |
| Remuneration, social security and pensions | 62 | €39,021 | €41,552 | +€2,531 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,370 | €14,078 | +€1,708 | +13.8% |
| Other operating charges | 640/8 | €643 | €1,804 | +€1,162 | +181% |
| Gross operating margin | 9900 | €51,422 | €60,985 | +€9,563 | +18.6% |
| Operating profit (loss) | 9901 | -€612 | €3,550 | +€4,162 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -16.3% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -16.3% |
| Financial charges | 65/66B | €63 | €204 | +€141 | +224% |
| Recurring financial charges | 65 | €63 | €204 | +€141 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€674 | €3,347 | +€4,021 | |
| Income taxes | 67/77 | €128 | €271 | +€143 | +112% |
| Profit (loss) for the period | 9904 | -€802 | €3,076 | +€3,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€802 | €3,076 | +€3,878 |
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.