BASILEIA: 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.
What changed
BASILEIA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,968
2024 · €9,846-€878
Equity
-€215,676
2024 · -€224,644+€8,968
Cash
€6,698
2024 · €1,001+€5,697
Balance sheet total
€1.2m
2024 · €1.2m-€10,116
Largest movements
Assets
- Tangible fixed assets -€18,242
down €18,242 (-4.4%), from €410,309 to €392,068
of which Land and buildings: -€19,087
Equity and liabilities
- Debts after one year -€32,954
down €32,954 (-6.7%), from €494,628 to €461,673
Income statement
- Other operating charges +€11,923
up €11,923 (+148.9%), from €8,006 to €19,929
- Gross operating margin +€9,782
up €9,782 (+22.2%), from €44,005 to €53,787
- Financial charges -€1,475
down €1,475 (-21.1%), from €6,981 to €5,507
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.
Result 2024
€9,846
Gross operating margin
+€9,782
Depreciation
-€305
Other operating charges
-€11,923
Financial income
+€1
Financial charges
+€1,475
Taxes
+€93
Result 2025
€8,968
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.
From operations
+€38,155
Investment
-€1,069
Financing
-€31,389
Cash 2024
€1,001
From operations (derived)
+€38,155
Net result for the year
+€8,968
Depreciation
+€19,311
Receivables within one year
-€2,313
Deferred charges and accrued income
-€116
Trade debts
+€693
Tax, wage and social debts
-€93
Other debts
+€11,703
Accrued charges and deferred income
+€0
Investment (derived)
-€1,069
Investment in fixed assets (net)
-€1,069
Financing
-€31,389
Debts after one year
-€32,954
Current portion of long-term debt
+€1,565
Cash 2025
€6,698
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,217,259 | €1,207,143 | -€10,116 | -0.8% |
| Fixed assets | 21/28 | €410,359 | €392,118 | -€18,242 | -4.4% |
| Tangible fixed assets | 22/27 | €410,309 | €392,068 | -€18,242 | -4.4% |
| Land and buildings | 22 | €410,309 | €391,222 | -€19,087 | -4.7% |
| Plant, machinery and equipment | 23 | - | €845 | +€845 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €806,900 | €815,025 | +€8,126 | +1.0% |
| Stocks and contracts in progress | 3 | €361,942 | €361,942 | = | 0.0% |
| Stocks | 30/36 | €361,942 | €361,942 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €442,655 | €444,968 | +€2,313 | +0.5% |
| Trade receivables | 40 | €84,550 | €91,699 | +€7,149 | +8.5% |
| Other amounts receivable | 41 | €358,105 | €353,269 | -€4,836 | -1.4% |
| Cash at bank and in hand | 54/58 | €1,001 | €6,698 | +€5,697 | +568.9% |
| Deferred charges and accrued income | 490/1 | €1,301 | €1,417 | +€116 | +8.9% |
| Total equity and liabilities | 10/49 | €1,217,259 | €1,207,143 | -€10,116 | -0.8% |
| Equity | 10/15 | -€224,644 | -€215,676 | +€8,968 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45 | €45 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45 | €45 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45 | €45 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,889 | -€221,921 | +€8,968 | +3.9% |
| Amounts payable | 17/49 | €1,441,903 | €1,422,818 | -€19,084 | -1.3% |
| Amounts payable after more than one year | 17 | €494,628 | €461,673 | -€32,954 | -6.7% |
| Financial debts | 170/4 | €494,628 | €461,673 | -€32,954 | -6.7% |
| Amounts payable within one year | 42/48 | €947,264 | €961,133 | +€13,869 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €31,389 | €32,954 | +€1,565 | +5.0% |
| Trade debts | 44 | €646 | €1,339 | +€693 | +107.4% |
| Suppliers | 440/4 | €646 | €1,339 | +€693 | +107.4% |
| Taxes, remuneration and social security | 45 | €167 | €74 | -€93 | -55.6% |
| Taxes | 450/3 | €167 | €74 | -€93 | -55.6% |
| Other amounts payable | 47/48 | €915,062 | €926,766 | +€11,703 | +1.3% |
| Accrued charges and deferred income | 492/3 | €11 | €12 | +€0 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,005 | €19,311 | +€305 | +1.6% |
| Other operating charges | 640/8 | €8,006 | €19,929 | +€11,923 | +148.9% |
| Gross operating margin | 9900 | €44,005 | €53,787 | +€9,782 | +22.2% |
| Operating profit (loss) | 9901 | €16,993 | €14,547 | -€2,446 | -14.4% |
| Financial income | 75/76B | €2 | €3 | +€1 | +32.5% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +32.5% |
| Financial charges | 65/66B | €6,981 | €5,507 | -€1,475 | -21.1% |
| Recurring financial charges | 65 | €6,981 | €5,507 | -€1,475 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €10,014 | €9,043 | -€971 | -9.7% |
| Income taxes | 67/77 | €168 | €75 | -€93 | -55.2% |
| Profit (loss) for the period | 9904 | €9,846 | €8,968 | -€878 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,846 | €8,968 | -€878 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.