BASILI-K-SANTE: what changed
BASILI-K-SANTE
Largest movements
- Receivables within one year +€50,661
up €50,661 (+1,318%), from €3,843 to €54,504
of which Trade receivables: +€42,500
- Cash -€17,235
down €17,235 (-43.8%), from €39,359 to €22,124
mainly Receivables within one year (-€50,661) and Investment in fixed assets (net) (-€17,406)
- Tangible fixed assets +€4,417
up €4,417 (+9.0%), from €48,829 to €53,246
of which Plant, machinery and equipment: +€17,778
- Deferred charges and accrued income -€4,369
down €4,369 (-76.3%), from €5,727 to €1,357
- Reserves +€45,757
up €45,757 (+109%), from €41,822 to €87,579
- Accrued charges and deferred income -€15,560
down €15,560 (-58.9%), from €26,421 to €10,861
- Debts after one year -€14,576
down €14,576 (-75.5%), from €19,311 to €4,735
of which Financial debts: -€14,366
- Current portion of long-term debt +€9,809
up €9,809 (+131%), from €7,483 to €17,293
- Profit (loss) carried forward +€9,791
no longer reported in 2025 (was -€9,791)
- Gross operating margin +€87,408
up €87,408 (+495%), from €17,665 to €105,073
- Taxes +€23,341
up €23,341 (+15,098%), from €155 to €23,496
- Depreciation -€3,801
down €3,801 (-22.6%), from €16,790 to €12,989
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,807 | €131,282 | +€33,475 | +34.2% |
| Fixed assets | 21/28 | €48,879 | €53,296 | +€4,417 | +9.0% |
| Tangible fixed assets | 22/27 | €48,829 | €53,246 | +€4,417 | +9.0% |
| Plant, machinery and equipment | 23 | €23,556 | €41,334 | +€17,778 | +75.5% |
| Furniture and vehicles | 24 | €1,985 | €1,184 | -€801 | -40.4% |
| Leasing and similar rights | 25 | €12,628 | €8,475 | -€4,153 | -32.9% |
| Other tangible fixed assets | 26 | €10,659 | €2,253 | -€8,406 | -78.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €48,928 | €77,986 | +€29,057 | +59.4% |
| Amounts receivable within one year | 40/41 | €3,843 | €54,504 | +€50,661 | +1,318% |
| Trade receivables | 40 | - | €42,500 | +€42,500 | |
| Other amounts receivable | 41 | €3,843 | €12,004 | +€8,161 | +212% |
| Cash at bank and in hand | 54/58 | €39,359 | €22,124 | -€17,235 | -43.8% |
| Deferred charges and accrued income | 490/1 | €5,727 | €1,357 | -€4,369 | -76.3% |
| Total equity and liabilities | 10/49 | €97,807 | €131,282 | +€33,475 | +34.2% |
| Equity | 10/15 | €38,232 | €93,779 | +€55,548 | +145% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,822 | €87,579 | +€45,757 | +109% |
| Distributable reserves | 133 | €41,822 | €87,579 | +€45,757 | +109% |
| Profit (loss) carried forward | 14 | -€9,791 | - | +€9,791 | |
| Amounts payable | 17/49 | €59,575 | €37,502 | -€22,073 | -37.1% |
| Amounts payable after more than one year | 17 | €19,311 | €4,735 | -€14,576 | -75.5% |
| Financial debts | 170/4 | €19,001 | €4,635 | -€14,366 | -75.6% |
| Other amounts payable | 178/9 | €310 | €100 | -€210 | -67.7% |
| Amounts payable within one year | 42/48 | €13,844 | €21,906 | +€8,062 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €7,483 | €17,293 | +€9,809 | +131% |
| Trade debts | 44 | €6,360 | €3,176 | -€3,184 | -50.1% |
| Suppliers | 440/4 | €6,360 | €3,176 | -€3,184 | -50.1% |
| Other amounts payable | 47/48 | - | €1,437 | +€1,437 | |
| Accrued charges and deferred income | 492/3 | €26,421 | €10,861 | -€15,560 | -58.9% |
| Non-recurring operating income | 76A | - | €125,000 | +€125,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,790 | €12,989 | -€3,801 | -22.6% |
| Other operating charges | 640/8 | €2,785 | €2,541 | -€244 | -8.8% |
| Non-recurring operating charges | 66A | - | €8,406 | +€8,406 | |
| Gross operating margin | 9900 | €17,665 | €105,073 | +€87,408 | +495% |
| Operating profit (loss) | 9901 | -€1,910 | €81,137 | +€83,047 | |
| Financial income | 75/76B | €56 | €229 | +€173 | +310% |
| Recurring financial income | 75 | €56 | €229 | +€173 | +310% |
| Financial charges | 65/66B | €2,297 | €2,322 | +€25 | +1.1% |
| Recurring financial charges | 65 | €2,297 | €2,322 | +€25 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,151 | €79,043 | +€83,195 | |
| Income taxes | 67/77 | €155 | €23,496 | +€23,341 | +15,098% |
| Profit (loss) for the period | 9904 | -€4,306 | €55,548 | +€59,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,306 | €55,548 | +€59,854 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.