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
- Financial fixed assets +€154,123
up €154,123 (+184.6%), from €83,492 to €237,615
- Tangible fixed assets +€13,117
up €13,117 (+12.4%), from €105,786 to €118,903
of which Other tangible fixed assets: +€16,870
- Cash +€6,301
up €6,301 (+98.1%), from €6,422 to €12,723
mainly Debts after one year (+€109,840) and Other debts (+€31,133)
- Debts after one year +€109,840
up €109,840 (+163.8%), from €67,070 to €176,910
- Other debts +€31,133
up €31,133 (+267.5%), from €11,639 to €42,772
- Current portion of long-term debt +€28,285
up €28,285 (+388.8%), from €7,276 to €35,561
- Reserves -€17,360
down €17,360 (-24.2%), from €71,696 to €54,336
of which Distributable reserves: -€17,360
- Tax, wage and social debts +€17,319
up €17,319 (+261.8%), from €6,615 to €23,933
of which Taxes: +€15,664
- Gross operating margin +€47,113
up €47,113 (+165.6%), from €28,443 to €75,555
- Taxes +€13,430
up €13,430 (+241.6%), from €5,558 to €18,987
- Financial income +€8,393
up €8,393 (+1693.5%), from €496 to €8,889
of which Non-recurring financial income: +€8,144
- Depreciation +€3,884
up €3,884 (+65.6%), from €5,917 to €9,801
- Financial charges +€3,162
up €3,162 (+159.7%), from €1,981 to €5,143
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.
Cash bridge derived
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 | €233,383 | €405,993 | +€172,610 | +74.0% |
| Fixed assets | 21/28 | €189,278 | €356,518 | +€167,240 | +88.4% |
| Tangible fixed assets | 22/27 | €105,786 | €118,903 | +€13,117 | +12.4% |
| Land and buildings | 22 | €98,644 | €95,225 | -€3,418 | -3.5% |
| Plant, machinery and equipment | 23 | €5,221 | €5,242 | +€21 | +0.4% |
| Furniture and vehicles | 24 | €1,922 | €1,566 | -€356 | -18.5% |
| Other tangible fixed assets | 26 | - | €16,870 | +€16,870 | |
| Financial fixed assets | 28 | €83,492 | €237,615 | +€154,123 | +184.6% |
| Current assets | 29/58 | €44,105 | €49,475 | +€5,370 | +12.2% |
| Amounts receivable after more than one year | 29 | €10,952 | €10,579 | -€373 | -3.4% |
| Other amounts receivable | 291 | €10,952 | €10,579 | -€373 | -3.4% |
| Stocks and contracts in progress | 3 | - | €254 | +€254 | |
| Stocks | 30/36 | - | €254 | +€254 | |
| Amounts receivable within one year | 40/41 | €24,819 | €22,727 | -€2,092 | -8.4% |
| Trade receivables | 40 | €5,118 | €7,808 | +€2,690 | +52.6% |
| Other amounts receivable | 41 | €19,700 | €14,919 | -€4,782 | -24.3% |
| Cash at bank and in hand | 54/58 | €6,422 | €12,723 | +€6,301 | +98.1% |
| Deferred charges and accrued income | 490/1 | €1,913 | €3,192 | +€1,280 | +66.9% |
| Total equity and liabilities | 10/49 | €233,383 | €405,993 | +€172,610 | +74.0% |
| Equity | 10/15 | €133,696 | €116,336 | -€17,360 | -13.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €71,696 | €54,336 | -€17,360 | -24.2% |
| Non-distributable reserves | 130/1 | €98 | €98 | = | 0.0% |
| Legal reserve | 130 | €98 | €98 | = | 0.0% |
| Distributable reserves | 133 | €71,598 | €54,237 | -€17,360 | -24.2% |
| Amounts payable | 17/49 | €99,687 | €289,658 | +€189,970 | +190.6% |
| Amounts payable after more than one year | 17 | €67,070 | €176,910 | +€109,840 | +163.8% |
| Financial debts | 170/4 | €67,070 | €176,910 | +€109,840 | +163.8% |
| Amounts payable within one year | 42/48 | €32,617 | €112,747 | +€80,130 | +245.7% |
| Current portion of amounts payable after more than one year | 42 | €7,276 | €35,561 | +€28,285 | +388.8% |
| Trade debts | 44 | €7,088 | €10,481 | +€3,393 | +47.9% |
| Suppliers | 440/4 | €7,088 | €10,481 | +€3,393 | +47.9% |
| Taxes, remuneration and social security | 45 | €6,615 | €23,933 | +€17,319 | +261.8% |
| Taxes | 450/3 | €6,544 | €22,208 | +€15,664 | +239.4% |
| Remuneration and social security | 454/9 | €71 | €1,725 | +€1,654 | +2342.8% |
| Other amounts payable | 47/48 | €11,639 | €42,772 | +€31,133 | +267.5% |
| Non-recurring operating income | 76A | €261 | €413 | +€152 | +58.2% |
| Remuneration, social security and pensions | 62 | €1,827 | €1,660 | -€167 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,917 | €9,801 | +€3,884 | +65.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €155 | €1,724 | +€1,568 | +1009.8% |
| Other operating charges | 640/8 | €5,678 | €4,222 | -€1,457 | -25.7% |
| Non-recurring operating charges | 66A | - | €20,000 | +€20,000 | |
| Gross operating margin | 9900 | €28,443 | €75,555 | +€47,113 | +165.6% |
| Operating profit (loss) | 9901 | €14,864 | €38,148 | +€23,284 | +156.6% |
| Financial income | 75/76B | €496 | €8,889 | +€8,393 | +1693.5% |
| Recurring financial income | 75 | €496 | €745 | +€249 | +50.2% |
| Non-recurring financial income | 76B | - | €8,144 | +€8,144 | |
| Financial charges | 65/66B | €1,981 | €5,143 | +€3,162 | +159.7% |
| Recurring financial charges | 65 | €1,981 | €5,143 | +€3,162 | +159.7% |
| Profit (loss) for the period before taxes | 9903 | €13,379 | €41,894 | +€28,515 | +213.1% |
| Income taxes | 67/77 | €5,558 | €18,987 | +€13,430 | +241.6% |
| Profit (loss) for the period | 9904 | €7,821 | €22,907 | +€15,086 | +192.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,821 | €22,907 | +€15,086 | +192.9% |
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 11 October 2026 via checked.be.