Basil Mariën: 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 Mariën
Largest movements
- Cash -€59,685
down €59,685 (-55.9%), from €106,709 to €47,024
mainly Contributions, distributions and other (-€112,000) and Tax, wage and social debts (-€41,363)
- Financial fixed assets +€18,000
up €18,000 (+25.0%), from €72,000 to €90,000
- Deferred charges and accrued income -€14,234
down €14,234 (-46.1%), from €30,852 to €16,618
- Receivables within one year -€7,994
down €7,994 (-20.2%), from €39,621 to €31,627
of which Trade receivables: -€20,848
- Tangible fixed assets +€5,959
up €5,959 (+14.6%), from €40,894 to €46,853
of which Furniture and vehicles: +€6,411
- Tax, wage and social debts -€41,363
down €41,363 (-82.6%), from €50,049 to €8,685
- Reserves -€21,998
down €21,998 (-9.6%), from €228,845 to €206,847
- Other debts +€9,549
up €9,549 (+36684.1%), from €26 to €9,575
- Current portion of long-term debt -€5,739
down €5,739 (-82.9%), from €6,925 to €1,186
- Gross operating margin -€100,782
down €100,782 (-43.7%), from €230,533 to €129,751
- Taxes -€28,190
down €28,190 (-54.1%), from €52,106 to €23,916
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 | €290,076 | €232,122 | -€57,954 | -20.0% |
| Fixed assets | 21/28 | €112,894 | €136,853 | +€23,959 | +21.2% |
| Tangible fixed assets | 22/27 | €40,894 | €46,853 | +€5,959 | +14.6% |
| Plant, machinery and equipment | 23 | €688 | €237 | -€451 | -65.6% |
| Furniture and vehicles | 24 | €40,206 | €46,616 | +€6,411 | +15.9% |
| Financial fixed assets | 28 | €72,000 | €90,000 | +€18,000 | +25.0% |
| Current assets | 29/58 | €177,182 | €95,269 | -€81,913 | -46.2% |
| Amounts receivable within one year | 40/41 | €39,621 | €31,627 | -€7,994 | -20.2% |
| Trade receivables | 40 | €35,647 | €14,798 | -€20,848 | -58.5% |
| Other amounts receivable | 41 | €3,974 | €16,828 | +€12,854 | +323.4% |
| Cash at bank and in hand | 54/58 | €106,709 | €47,024 | -€59,685 | -55.9% |
| Deferred charges and accrued income | 490/1 | €30,852 | €16,618 | -€14,234 | -46.1% |
| Total equity and liabilities | 10/49 | €290,076 | €232,122 | -€57,954 | -20.0% |
| Equity | 10/15 | €229,845 | €207,847 | -€21,998 | -9.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €228,845 | €206,847 | -€21,998 | -9.6% |
| Distributable reserves | 133 | €228,845 | €206,847 | -€21,998 | -9.6% |
| Amounts payable | 17/49 | €60,231 | €24,275 | -€35,956 | -59.7% |
| Amounts payable after more than one year | 17 | €1,186 | - | -€1,186 | |
| Financial debts | 170/4 | €1,186 | - | -€1,186 | |
| Amounts payable within one year | 42/48 | €58,967 | €24,175 | -€34,792 | -59.0% |
| Current portion of amounts payable after more than one year | 42 | €6,925 | €1,186 | -€5,739 | -82.9% |
| Trade debts | 44 | €1,967 | €4,729 | +€2,762 | +140.4% |
| Suppliers | 440/4 | €1,967 | €4,729 | +€2,762 | +140.4% |
| Taxes, remuneration and social security | 45 | €50,049 | €8,685 | -€41,363 | -82.6% |
| Taxes | 450/3 | €50,049 | €8,685 | -€41,363 | -82.6% |
| Other amounts payable | 47/48 | €26 | €9,575 | +€9,549 | +36684.1% |
| Accrued charges and deferred income | 492/3 | €78 | €100 | +€22 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,176 | €15,036 | +€1,860 | +14.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €230,533 | €129,751 | -€100,782 | -43.7% |
| Operating profit (loss) | 9901 | €216,852 | €114,196 | -€102,656 | -47.3% |
| Financial income | 75/76B | €292 | €492 | +€199 | +68.1% |
| Recurring financial income | 75 | €292 | €492 | +€199 | +68.1% |
| Financial charges | 65/66B | €670 | €769 | +€99 | +14.8% |
| Recurring financial charges | 65 | €670 | €769 | +€99 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €216,474 | €113,918 | -€102,556 | -47.4% |
| Income taxes | 67/77 | €52,106 | €23,916 | -€28,190 | -54.1% |
| Profit (loss) for the period | 9904 | €164,368 | €90,002 | -€74,366 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €164,368 | €90,002 | -€74,366 | -45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.