BASILS.CONGRES: 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.
BASILS.CONGRES
Largest movements
- Cash +€63,578
up €63,578 (+734%), from €8,664 to €72,242
mainly Tax, wage and social debts (+€138,274) and Net result for the year (+€117,277)
- Receivables within one year +€35,279
up €35,279 (+34.7%), from €101,691 to €136,970
of which Other amounts receivable: +€115,186
- Tangible fixed assets +€11,624
up €11,624 (+10.2%), from €114,512 to €126,136
of which Furniture and vehicles: +€13,379
- Stocks and contracts +€9,526
up €9,526 (+453%), from €2,102 to €11,629
- Tax, wage and social debts +€138,274
up €138,274 (+855%), from €16,179 to €154,453
of which Remuneration and social security: +€71,671
- Reserves +€117,277
up €117,277 (+590%), from €19,881 to €137,158
- Trade debts -€87,930
down €87,930 (-71.0%), from €123,903 to €35,973
- Other debts -€52,442
down €52,442 (-91.7%), from €57,164 to €4,722
- Accrued charges and deferred income +€3,945
up €3,945 (+80.6%), from €4,894 to €8,839
- Gross operating margin +€676,598
up €676,598 (+615%), from €110,081 to €786,679
- Staff costs +€505,534
up €505,534 (+639%), from €79,057 to €584,591
- Taxes +€40,867
up €40,867 (+548%), from €7,455 to €48,322
- Financial charges +€21,928
up €21,928 (+52,635%), from €42 to €21,970
- Depreciation +€12,340
up €12,340 (+429%), from €2,875 to €15,215
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 | €231,021 | €350,145 | +€119,125 | +51.6% |
| Fixed assets | 21/28 | €118,563 | €129,304 | +€10,741 | +9.1% |
| Intangible fixed assets | 21 | €4,051 | €3,168 | -€883 | -21.8% |
| Tangible fixed assets | 22/27 | €114,512 | €126,136 | +€11,624 | +10.2% |
| Plant, machinery and equipment | 23 | €114,512 | €112,757 | -€1,755 | -1.5% |
| Furniture and vehicles | 24 | - | €13,379 | +€13,379 | |
| Current assets | 29/58 | €112,458 | €220,841 | +€108,383 | +96.4% |
| Stocks and contracts in progress | 3 | €2,102 | €11,629 | +€9,526 | +453% |
| Stocks | 30/36 | €2,102 | €11,629 | +€9,526 | +453% |
| Amounts receivable within one year | 40/41 | €101,691 | €136,970 | +€35,279 | +34.7% |
| Trade receivables | 40 | €98,152 | €18,244 | -€79,907 | -81.4% |
| Other amounts receivable | 41 | €3,540 | €118,726 | +€115,186 | +3,254% |
| Cash at bank and in hand | 54/58 | €8,664 | €72,242 | +€63,578 | +734% |
| Total equity and liabilities | 10/49 | €231,021 | €350,145 | +€119,125 | +51.6% |
| Equity | 10/15 | €28,881 | €146,158 | +€117,277 | +406% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €19,881 | €137,158 | +€117,277 | +590% |
| Distributable reserves | 133 | €19,881 | €137,158 | +€117,277 | +590% |
| Amounts payable | 17/49 | €202,140 | €203,987 | +€1,847 | +0.9% |
| Amounts payable within one year | 42/48 | €197,246 | €195,148 | -€2,098 | -1.1% |
| Trade debts | 44 | €123,903 | €35,973 | -€87,930 | -71.0% |
| Suppliers | 440/4 | €123,903 | €35,973 | -€87,930 | -71.0% |
| Taxes, remuneration and social security | 45 | €16,179 | €154,453 | +€138,274 | +855% |
| Taxes | 450/3 | €7,455 | €74,058 | +€66,603 | +893% |
| Remuneration and social security | 454/9 | €8,724 | €80,394 | +€71,671 | +822% |
| Other amounts payable | 47/48 | €57,164 | €4,722 | -€52,442 | -91.7% |
| Accrued charges and deferred income | 492/3 | €4,894 | €8,839 | +€3,945 | +80.6% |
| Remuneration, social security and pensions | 62 | €79,057 | €584,591 | +€505,534 | +639% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | €15,215 | +€12,340 | +429% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €110,081 | €786,679 | +€676,598 | +615% |
| Operating profit (loss) | 9901 | €27,378 | €186,474 | +€159,096 | +581% |
| Financial income | 75/76B | - | €1,095 | +€1,095 | |
| Recurring financial income | 75 | - | €1,095 | +€1,095 | |
| Financial charges | 65/66B | €42 | €21,970 | +€21,928 | +52,635% |
| Recurring financial charges | 65 | €42 | €21,970 | +€21,928 | +52,635% |
| Profit (loss) for the period before taxes | 9903 | €27,336 | €165,599 | +€138,263 | +506% |
| Income taxes | 67/77 | €7,455 | €48,322 | +€40,867 | +548% |
| Profit (loss) for the period | 9904 | €19,881 | €117,277 | +€97,396 | +490% |
| Profit (loss) for the period to be appropriated | 9905 | €19,881 | €117,277 | +€97,396 | +490% |
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 17 October 2026 via checked.be.