BASILICUM: 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.
BASILICUM
Largest movements
- Tangible fixed assets -€477,715
down €477,715 (-37.1%), from €1.3m to €811,130
of which Land and buildings: -€341,623
- Cash +€124,808
up €124,808 (+78.5%), from €158,966 to €283,774
mainly Depreciation (+€209,602) and Investment in fixed assets (net) (+€206,113)
- Financial fixed assets +€62,000
up €62,000 (+13.7%), from €453,300 to €515,300
- Current investments +€42,588
new in 2025: €42,588
- Reserves -€227,531
down €227,531 (-13.8%), from €1.6m to €1.4m
- Other debts +€132,086
up €132,086 (+362%), from €36,459 to €168,545
- Current portion of long-term debt -€101,317
down €101,317 (-50.7%), from €199,899 to €98,582
- Debts after one year -€71,566
down €71,566 (-39.9%), from €179,363 to €107,797
- Financial charges +€77,118
up €77,118 (+480%), from €16,064 to €93,182
of which Non-recurring financial charges: +€83,961
- Taxes -€32,636
down €32,636 (-34.5%), from €94,731 to €62,095
- Gross operating margin +€19,940
up €19,940 (+10.9%), from €182,660 to €202,601
- Depreciation -€12,741
down €12,741 (-5.7%), from €222,342 to €209,602
- Financial income -€9,347
down €9,347 (-2.6%), from €359,491 to €350,144
of which Financial income: -€333,493
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 | €2,114,310 | €1,849,969 | -€264,341 | -12.5% |
| Fixed assets | 21/28 | €1,742,144 | €1,326,430 | -€415,715 | -23.9% |
| Tangible fixed assets | 22/27 | €1,288,844 | €811,130 | -€477,715 | -37.1% |
| Land and buildings | 22 | €932,256 | €590,632 | -€341,623 | -36.6% |
| Plant, machinery and equipment | 23 | €2,295 | €1,696 | -€600 | -26.1% |
| Furniture and vehicles | 24 | €354,293 | €218,802 | -€135,491 | -38.2% |
| Financial fixed assets | 28 | €453,300 | €515,300 | +€62,000 | +13.7% |
| Current assets | 29/58 | €372,166 | €523,540 | +€151,374 | +40.7% |
| Amounts receivable within one year | 40/41 | €207,019 | €191,693 | -€15,326 | -7.4% |
| Trade receivables | 40 | €181,921 | €124,183 | -€57,738 | -31.7% |
| Other amounts receivable | 41 | €25,097 | €67,510 | +€42,413 | +169% |
| Current investments | 50/53 | - | €42,588 | +€42,588 | |
| Cash at bank and in hand | 54/58 | €158,966 | €283,774 | +€124,808 | +78.5% |
| Deferred charges and accrued income | 490/1 | €6,182 | €5,485 | -€696 | -11.3% |
| Total equity and liabilities | 10/49 | €2,114,310 | €1,849,969 | -€264,341 | -12.5% |
| Equity | 10/15 | €1,698,589 | €1,471,058 | -€227,531 | -13.4% |
| Contributions | 10/11 | €23,411 | €23,411 | = | 0.0% |
| Reserves | 13 | €1,647,516 | €1,419,985 | -€227,531 | -13.8% |
| Distributable reserves | 133 | €1,647,516 | €1,419,985 | -€227,531 | -13.8% |
| Profit (loss) carried forward | 14 | €27,662 | €27,662 | = | 0.0% |
| Amounts payable | 17/49 | €415,721 | €378,912 | -€36,810 | -8.9% |
| Amounts payable after more than one year | 17 | €179,363 | €107,797 | -€71,566 | -39.9% |
| Financial debts | 170/4 | €179,363 | €107,797 | -€71,566 | -39.9% |
| Amounts payable within one year | 42/48 | €236,358 | €271,114 | +€34,756 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €199,899 | €98,582 | -€101,317 | -50.7% |
| Trade debts | 44 | - | €3,988 | +€3,988 | |
| Suppliers | 440/4 | - | €3,988 | +€3,988 | |
| Other amounts payable | 47/48 | €36,459 | €168,545 | +€132,086 | +362% |
| Non-recurring operating income | 76A | - | €18,113 | +€18,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222,342 | €209,602 | -€12,741 | -5.7% |
| Other operating charges | 640/8 | €8,865 | €17,815 | +€8,950 | +101% |
| Gross operating margin | 9900 | €182,660 | €202,601 | +€19,940 | +10.9% |
| Operating profit (loss) | 9901 | -€48,547 | -€24,815 | +€23,731 | +48.9% |
| Financial income | 75/76B | €359,491 | €350,144 | -€9,347 | -2.6% |
| Recurring financial income | 75 | €352,188 | €18,695 | -€333,493 | -94.7% |
| Non-recurring financial income | 76B | €7,303 | €331,449 | +€324,146 | +4,438% |
| Financial charges | 65/66B | €16,064 | €93,182 | +€77,118 | +480% |
| Recurring financial charges | 65 | €16,064 | €9,220 | -€6,843 | -42.6% |
| Non-recurring financial charges | 66B | - | €83,961 | +€83,961 | |
| Profit (loss) for the period before taxes | 9903 | €294,881 | €232,147 | -€62,734 | -21.3% |
| Income taxes | 67/77 | €94,731 | €62,095 | -€32,636 | -34.5% |
| Profit (loss) for the period | 9904 | €200,150 | €170,052 | -€30,098 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €200,150 | €170,052 | -€30,098 | -15.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.