BASILEUS: 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.
BASILEUS
Largest movements
- Tangible fixed assets +€594,562
up €594,562 (+346.9%), from €171,411 to €765,973
of which Land and buildings: +€540,590
- Cash -€295,112
down €295,112 (-56.7%), from €520,565 to €225,453
mainly Investment in fixed assets (net) (-€633,619) and Contributions, distributions and other (-€500,000)
- Current investments +€70,238
up €70,238 (+43.8%), from €160,181 to €230,419
- Debts after one year +€318,482
up €318,482 (+599.1%), from €53,163 to €371,645
- Reserves -€203,467
down €203,467 (-8.3%), from €2.5m to €2.3m
- Other debts +€200,127
new in 2025: €200,127
- Current portion of long-term debt +€36,608
new in 2025: €36,608
- Financial income -€906,948
down €906,948 (-99.7%), from €909,262 to €2,313
- Gross operating margin +€336,163
up €336,163 (+240.8%), from €139,614 to €475,777
- Taxes +€80,346
up €80,346 (+386.8%), from €20,769 to €101,116
- Other operating charges +€24,290
up €24,290 (+165.6%), from €14,672 to €38,962
- Depreciation -€7,668
down €7,668 (-16.5%), from €46,475 to €38,806
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 | €2,545,380 | €2,923,943 | +€378,563 | +14.9% |
| Fixed assets | 21/28 | €1,830,746 | €2,425,559 | +€594,812 | +32.5% |
| Tangible fixed assets | 22/27 | €171,411 | €765,973 | +€594,562 | +346.9% |
| Land and buildings | 22 | - | €540,590 | +€540,590 | |
| Plant, machinery and equipment | 23 | €2,435 | €2,158 | -€277 | -11.4% |
| Furniture and vehicles | 24 | €168,976 | €223,225 | +€54,249 | +32.1% |
| Financial fixed assets | 28 | €1,659,335 | €1,659,585 | +€250 | 0.0% |
| Current assets | 29/58 | €714,634 | €498,385 | -€216,249 | -30.3% |
| Amounts receivable within one year | 40/41 | €33,888 | €40,246 | +€6,358 | +18.8% |
| Trade receivables | 40 | €33,285 | €38,896 | +€5,611 | +16.9% |
| Other amounts receivable | 41 | €603 | €1,350 | +€747 | +123.8% |
| Current investments | 50/53 | €160,181 | €230,419 | +€70,238 | +43.8% |
| Cash at bank and in hand | 54/58 | €520,565 | €225,453 | -€295,112 | -56.7% |
| Deferred charges and accrued income | 490/1 | - | €2,267 | +€2,267 | |
| Total equity and liabilities | 10/49 | €2,545,380 | €2,923,943 | +€378,563 | +14.9% |
| Equity | 10/15 | €2,476,273 | €2,272,806 | -€203,467 | -8.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,463,873 | €2,260,406 | -€203,467 | -8.3% |
| Distributable reserves | 133 | €2,463,873 | €2,260,406 | -€203,467 | -8.3% |
| Amounts payable | 17/49 | €69,107 | €651,138 | +€582,030 | +842.2% |
| Amounts payable after more than one year | 17 | €53,163 | €371,645 | +€318,482 | +599.1% |
| Financial debts | 170/4 | €53,163 | €371,645 | +€318,482 | +599.1% |
| Amounts payable within one year | 42/48 | €15,945 | €278,894 | +€262,949 | +1649.1% |
| Current portion of amounts payable after more than one year | 42 | - | €36,608 | +€36,608 | |
| Trade debts | 44 | €1,112 | €1,791 | +€679 | +61.1% |
| Suppliers | 440/4 | €1,112 | €1,791 | +€679 | +61.1% |
| Taxes, remuneration and social security | 45 | €14,833 | €40,367 | +€25,534 | +172.1% |
| Taxes | 450/3 | €14,833 | €40,367 | +€25,534 | +172.1% |
| Other amounts payable | 47/48 | - | €200,127 | +€200,127 | |
| Accrued charges and deferred income | 492/3 | - | €599 | +€599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,475 | €38,806 | -€7,668 | -16.5% |
| Other operating charges | 640/8 | €14,672 | €38,962 | +€24,290 | +165.6% |
| Gross operating margin | 9900 | €139,614 | €475,777 | +€336,163 | +240.8% |
| Operating profit (loss) | 9901 | €78,467 | €398,008 | +€319,541 | +407.2% |
| Financial income | 75/76B | €909,262 | €2,313 | -€906,948 | -99.7% |
| Recurring financial income | 75 | €909,262 | €2,313 | -€906,948 | -99.7% |
| Financial charges | 65/66B | €3,025 | €2,673 | -€352 | -11.6% |
| Recurring financial charges | 65 | €3,025 | €2,673 | -€352 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €984,705 | €397,649 | -€587,056 | -59.6% |
| Income taxes | 67/77 | €20,769 | €101,116 | +€80,346 | +386.8% |
| Profit (loss) for the period | 9904 | €963,935 | €296,533 | -€667,402 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €963,935 | €296,533 | -€667,402 | -69.2% |
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 5 October 2026 via checked.be.