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Basiliek: 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

Basiliek

BE 0807.486.594
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2025not consecutivefiled annual accounts (NBB)
Net result for the year
€332,302
2023 · €146,214+€186,088
Equity
€561,595
2023 · €289,292+€272,302
Cash
€678,591
2023 · €429,167+€249,424
Balance sheet total
€2.5m
2023 · €2.2m+€235,904

Largest movements

2023 to 2025
Assets
  • Receivables within one year -€380,095

    down €380,095 (-78.8%), from €482,505 to €102,409

    of which Trade receivables: -€268,379

  • Cash +€249,424

    up €249,424 (+58.1%), from €429,167 to €678,591

  • Current investments +€175,000

    new in 2025: €175,000

  • Stocks and contracts +€112,133

    up €112,133 (+18.6%), from €601,823 to €713,956

  • Tangible fixed assets +€75,546

    up €75,546 (+10.4%), from €729,445 to €804,991

    of which Plant, machinery and equipment: +€66,555

Equity and liabilities
  • Reserves +€272,302

    up €272,302 (+195.5%), from €139,292 to €411,595

    of which Distributable reserves: +€272,302

  • Current portion of long-term debt -€116,151

    down €116,151 (-54.8%), from €211,897 to €95,746

  • Short-term financial debts -€63,354

    down €63,354 (-38.5%), from €164,473 to €101,119

  • Trade debts +€60,110

    up €60,110 (+4.9%), from €1.2m to €1.3m

  • Other debts +€60,000

    up €60,000 (+600000.0%), from €10 to €60,010

Income statement
  • Gross operating margin +€591,691

    up €591,691 (+51.3%), from €1.2m to €1.7m

  • Staff costs +€232,232

    up €232,232 (+29.7%), from €783,122 to €1.0m

  • Taxes +€111,505

    up €111,505 (+143729.2%), from €78 to €111,583

  • Depreciation +€32,846

    up €32,846 (+17.3%), from €189,748 to €222,594

  • Financial charges +€27,998

    up €27,998 (+91.2%), from €30,705 to €58,704

From the 2023 result to the 2025 result

effect on the 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 2023 €146,214
Gross operating margin +€591,691
Staff costs -€232,232
Depreciation -€32,846
Other operating charges -€1,097
Financial income +€76
Financial charges -€27,998
Taxes -€111,505
Result 2025 €332,302

Cash bridge derived

cash 2023 to 2025

A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.

Every line side by side 53 lines
Line Code 2023 2025 Change %
Total assets 20/58 €2,242,939 €2,478,844 +€235,904 +10.5%
Fixed assets 21/28 €729,445 €805,230 +€75,785 +10.4%
Tangible fixed assets 22/27 €729,445 €804,991 +€75,546 +10.4%
Plant, machinery and equipment 23 €713,753 €780,308 +€66,555 +9.3%
Furniture and vehicles 24 €750 €639 -€111 -14.8%
Other tangible fixed assets 26 €14,942 €24,044 +€9,102 +60.9%
Financial fixed assets 28 - €239 +€239
Current assets 29/58 €1,513,494 €1,673,613 +€160,119 +10.6%
Stocks and contracts in progress 3 €601,823 €713,956 +€112,133 +18.6%
Stocks 30/36 €601,823 €713,956 +€112,133 +18.6%
Amounts receivable within one year 40/41 €482,505 €102,409 -€380,095 -78.8%
Trade receivables 40 €367,226 €98,847 -€268,379 -73.1%
Other amounts receivable 41 €115,279 €3,563 -€111,717 -96.9%
Current investments 50/53 - €175,000 +€175,000
Cash at bank and in hand 54/58 €429,167 €678,591 +€249,424 +58.1%
Deferred charges and accrued income 490/1 - €3,657 +€3,657
Total equity and liabilities 10/49 €2,242,939 €2,478,844 +€235,904 +10.5%
Equity 10/15 €289,292 €561,595 +€272,302 +94.1%
Contributions 10/11 €150,000 €150,000 = 0.0%
Capital 10 €150,000 €150,000 = 0.0%
Issued capital 100 €150,000 €150,000 = 0.0%
Reserves 13 €139,292 €411,595 +€272,302 +195.5%
Non-distributable reserves 130/1 €15,000 €15,000 = 0.0%
Legal reserve 130 €15,000 €15,000 = 0.0%
Distributable reserves 133 €124,292 €396,595 +€272,302 +219.1%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €1,953,647 €1,917,249 -€36,398 -1.9%
Amounts payable after more than one year 17 €205,502 €184,178 -€21,324 -10.4%
Financial debts 170/4 €34,502 €120,428 +€85,926 +249.0%
Trade debts 175 €171,000 €63,750 -€107,250 -62.7%
Amounts payable within one year 42/48 €1,748,145 €1,733,071 -€15,074 -0.9%
Current portion of amounts payable after more than one year 42 €211,897 €95,746 -€116,151 -54.8%
Financial debts 43 €164,473 €101,119 -€63,354 -38.5%
Credit institutions 430/8 €164,473 €101,119 -€63,354 -38.5%
Trade debts 44 €1,226,841 €1,286,951 +€60,110 +4.9%
Suppliers 440/4 €1,226,841 €1,286,951 +€60,110 +4.9%
Taxes, remuneration and social security 45 €144,924 €189,245 +€44,321 +30.6%
Taxes 450/3 €103 €55,640 +€55,537 +53825.3%
Remuneration and social security 454/9 €144,821 €133,605 -€11,216 -7.7%
Other amounts payable 47/48 €10 €60,010 +€60,000 +600000.0%
Remuneration, social security and pensions 62 €783,122 €1,015,354 +€232,232 +29.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €189,748 €222,594 +€32,846 +17.3%
Other operating charges 640/8 €4,187 €5,285 +€1,097 +26.2%
Gross operating margin 9900 €1,153,279 €1,744,970 +€591,691 +51.3%
Operating profit (loss) 9901 €176,222 €501,738 +€325,516 +184.7%
Financial income 75/76B €775 €851 +€76 +9.8%
Recurring financial income 75 €775 €851 +€76 +9.8%
Financial charges 65/66B €30,705 €58,704 +€27,998 +91.2%
Recurring financial charges 65 €30,705 €58,704 +€27,998 +91.2%
Profit (loss) for the period before taxes 9903 €146,291 €443,885 +€297,594 +203.4%
Income taxes 67/77 €78 €111,583 +€111,505 +143729.2%
Profit (loss) for the period 9904 €146,214 €332,302 +€186,088 +127.3%
Profit (loss) for the period to be appropriated 9905 €146,214 €332,302 +€186,088 +127.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.