BASILIA: 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.
BASILIA
Largest movements
- Receivables within one year -€17,924
down €17,924 (-42.7%), from €41,980 to €24,056
of which Trade receivables: -€17,608
- Stocks and contracts -€17,369
down €17,369 (-54.5%), from €31,887 to €14,517
- Tangible fixed assets -€16,869
down €16,869 (-32.2%), from €52,434 to €35,565
of which Furniture and vehicles: -€15,964
- Cash +€9,103
up €9,103 (+14.4%), from €63,051 to €72,154
mainly Receivables within one year (+€17,924) and Stocks and contracts (+€17,369)
- Deferred charges and accrued income +€4,685
up €4,685 (+142%), from €3,298 to €7,983
- Debts after one year -€32,851
down €32,851 (-75.0%), from €43,782 to €10,931
of which Financial debts: -€18,851
- Tax, wage and social debts -€6,963
down €6,963 (-42.9%), from €16,220 to €9,258
- Current portion of long-term debt -€3,489
down €3,489 (-15.6%), from €22,340 to €18,851
- Reserves +€3,101
up €3,101 (+4.3%), from €71,456 to €74,557
- Gross operating margin -€25,706
down €25,706 (-44.9%), from €57,222 to €31,516
- Taxes -€5,319
down €5,319 (-66.0%), from €8,054 to €2,735
- Financial charges -€5,229
down €5,229 (-51.2%), from €10,204 to €4,975
- Depreciation -€2,930
down €2,930 (-16.4%), from €17,827 to €14,897
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 | €197,699 | €154,626 | -€43,074 | -21.8% |
| Fixed assets | 21/28 | €57,084 | €35,915 | -€21,169 | -37.1% |
| Intangible fixed assets | 21 | €1,500 | €0 | -€1,500 | -100% |
| Tangible fixed assets | 22/27 | €52,434 | €35,565 | -€16,869 | -32.2% |
| Plant, machinery and equipment | 23 | €1,859 | €954 | -€905 | -48.7% |
| Furniture and vehicles | 24 | €50,575 | €34,610 | -€15,964 | -31.6% |
| Financial fixed assets | 28 | €3,150 | €350 | -€2,800 | -88.9% |
| Current assets | 29/58 | €140,615 | €118,711 | -€21,905 | -15.6% |
| Stocks and contracts in progress | 3 | €31,887 | €14,517 | -€17,369 | -54.5% |
| Stocks | 30/36 | €31,887 | €14,517 | -€17,369 | -54.5% |
| Amounts receivable within one year | 40/41 | €41,980 | €24,056 | -€17,924 | -42.7% |
| Trade receivables | 40 | €39,498 | €21,890 | -€17,608 | -44.6% |
| Other amounts receivable | 41 | €2,482 | €2,165 | -€316 | -12.7% |
| Current investments | 50/53 | €399 | €0 | -€399 | -100% |
| Cash at bank and in hand | 54/58 | €63,051 | €72,154 | +€9,103 | +14.4% |
| Deferred charges and accrued income | 490/1 | €3,298 | €7,983 | +€4,685 | +142% |
| Total equity and liabilities | 10/49 | €197,699 | €154,626 | -€43,074 | -21.8% |
| Equity | 10/15 | €90,103 | €93,157 | +€3,054 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,456 | €74,557 | +€3,101 | +4.3% |
| Distributable reserves | 133 | €71,456 | €74,557 | +€3,101 | +4.3% |
| Profit (loss) carried forward | 14 | €47 | €0 | -€47 | -100% |
| Amounts payable | 17/49 | €107,596 | €61,468 | -€46,128 | -42.9% |
| Amounts payable after more than one year | 17 | €43,782 | €10,931 | -€32,851 | -75.0% |
| Financial debts | 170/4 | €29,782 | €10,931 | -€18,851 | -63.3% |
| Other amounts payable | 178/9 | €14,000 | €0 | -€14,000 | -100% |
| Amounts payable within one year | 42/48 | €60,871 | €48,742 | -€12,130 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €22,340 | €18,851 | -€3,489 | -15.6% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €1,549 | €493 | -€1,056 | -68.2% |
| Suppliers | 440/4 | €1,549 | €493 | -€1,056 | -68.2% |
| Taxes, remuneration and social security | 45 | €16,220 | €9,258 | -€6,963 | -42.9% |
| Taxes | 450/3 | €16,220 | €9,258 | -€6,963 | -42.9% |
| Other amounts payable | 47/48 | €20,762 | €20,126 | -€636 | -3.1% |
| Accrued charges and deferred income | 492/3 | €2,943 | €1,795 | -€1,147 | -39.0% |
| Non-recurring operating income | 76A | - | €2,313 | +€2,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,827 | €14,897 | -€2,930 | -16.4% |
| Other operating charges | 640/8 | €915 | €1,338 | +€423 | +46.3% |
| Non-recurring operating charges | 66A | - | €4,818 | +€4,818 | |
| Gross operating margin | 9900 | €57,222 | €31,516 | -€25,706 | -44.9% |
| Operating profit (loss) | 9901 | €38,480 | €10,464 | -€28,016 | -72.8% |
| Financial income | 75/76B | €259 | €300 | +€41 | +15.9% |
| Recurring financial income | 75 | €259 | €300 | +€41 | +15.9% |
| Financial charges | 65/66B | €10,204 | €4,975 | -€5,229 | -51.2% |
| Recurring financial charges | 65 | €10,204 | €4,975 | -€5,229 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €28,535 | €5,789 | -€22,746 | -79.7% |
| Income taxes | 67/77 | €8,054 | €2,735 | -€5,319 | -66.0% |
| Profit (loss) for the period | 9904 | €20,481 | €3,054 | -€17,427 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,481 | €3,054 | -€17,427 | -85.1% |
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.