Basil & Oak: 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 & Oak
Largest movements
- Deferred charges and accrued income -€1,186
down €1,186 (-99.5%), from €1,192 to €6
- Receivables within one year +€667
up €667 (+4,671%), from €14 to €681
of which Trade receivables: +€490
- Cash +€629
up €629 (+8.1%), from €7,776 to €8,406
mainly Net result for the year (+€3,196) and Deferred charges and accrued income (+€1,186)
- Reserves +€3,196
up €3,196 (+90.9%), from €3,516 to €6,712
- Tax, wage and social debts -€2,171
down €2,171 (-71.1%), from €3,052 to €881
- Accrued charges and deferred income -€735
down €735 (-100%), from €735 to €0
- Trade debts -€180
down €180 (-100%), from €180 to €0
- Gross operating margin -€665
down €665 (-11.9%), from €5,596 to €4,931
- Taxes -€376
down €376 (-22.5%), from €1,673 to €1,297
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 | €8,982 | €9,092 | +€110 | +1.2% |
| Current assets | 29/58 | €8,982 | €9,092 | +€110 | +1.2% |
| Amounts receivable within one year | 40/41 | €14 | €681 | +€667 | +4,671% |
| Trade receivables | 40 | - | €490 | +€490 | |
| Other amounts receivable | 41 | €14 | €191 | +€177 | +1,237% |
| Cash at bank and in hand | 54/58 | €7,776 | €8,406 | +€629 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,192 | €6 | -€1,186 | -99.5% |
| Total equity and liabilities | 10/49 | €8,982 | €9,092 | +€110 | +1.2% |
| Equity | 10/15 | €5,016 | €8,212 | +€3,196 | +63.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,516 | €6,712 | +€3,196 | +90.9% |
| Distributable reserves | 133 | €3,516 | €6,712 | +€3,196 | +90.9% |
| Amounts payable | 17/49 | €3,966 | €881 | -€3,086 | -77.8% |
| Amounts payable within one year | 42/48 | €3,231 | €881 | -€2,351 | -72.7% |
| Trade debts | 44 | €180 | €0 | -€180 | -100% |
| Suppliers | 440/4 | €180 | €0 | -€180 | -100% |
| Taxes, remuneration and social security | 45 | €3,052 | €881 | -€2,171 | -71.1% |
| Taxes | 450/3 | €3,052 | €881 | -€2,171 | -71.1% |
| Accrued charges and deferred income | 492/3 | €735 | €0 | -€735 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,596 | €4,931 | -€665 | -11.9% |
| Operating profit (loss) | 9901 | €5,208 | €4,531 | -€678 | -13.0% |
| Financial income | 75/76B | €33 | €2 | -€31 | -93.0% |
| Recurring financial income | 75 | €33 | €2 | -€31 | -93.0% |
| Financial charges | 65/66B | €52 | €40 | -€11 | -21.9% |
| Recurring financial charges | 65 | €52 | €40 | -€11 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €5,189 | €4,493 | -€697 | -13.4% |
| Income taxes | 67/77 | €1,673 | €1,297 | -€376 | -22.5% |
| Profit (loss) for the period | 9904 | €3,516 | €3,196 | -€320 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,516 | €3,196 | -€320 | -9.1% |
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 14 October 2026 via checked.be.