BASILS.LIBERTÉ: 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.LIBERTÉ
Largest movements
- Tangible fixed assets +€86,219
up €86,219 (+95.7%), from €90,076 to €176,295
of which Other tangible fixed assets: +€93,269
- Cash -€7,730
down €7,730 (-14.7%), from €52,428 to €44,698
mainly Investment in fixed assets (net) (-€120,774) and Trade debts (-€26,471)
- Stocks and contracts +€7,026
up €7,026 (+28.7%), from €24,474 to €31,500
- Receivables within one year -€3,314
down €3,314 (-9.7%), from €34,260 to €30,946
of which Trade receivables: -€11,541
- Other debts +€61,564
up €61,564 (+4,527%), from €1,360 to €62,924
- Trade debts -€26,471
down €26,471 (-49.4%), from €53,596 to €27,124
- Tax, wage and social debts +€21,401
up €21,401 (+38.7%), from €55,255 to €76,656
of which Taxes: +€11,637
- Accrued charges and deferred income +€16,104
up €16,104 (+92,024%), from €18 to €16,122
- Profit (loss) carried forward +€8,885
up €8,885 (+7.1%), from €125,454 to €134,339
- Staff costs +€133,679
up €133,679 (+63.2%), from €211,627 to €345,305
- Gross operating margin +€132,521
up €132,521 (+50.2%), from €263,795 to €396,316
- Depreciation +€17,329
up €17,329 (+101%), from €17,226 to €34,555
- Taxes -€6,040
no longer reported in 2025 (was €6,040)
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 | €243,682 | €325,165 | +€81,482 | +33.4% |
| Fixed assets | 21/28 | €90,676 | €176,895 | +€86,219 | +95.1% |
| Tangible fixed assets | 22/27 | €90,076 | €176,295 | +€86,219 | +95.7% |
| Plant, machinery and equipment | 23 | €7,039 | €13,966 | +€6,927 | +98.4% |
| Furniture and vehicles | 24 | €33,083 | €19,106 | -€13,977 | -42.2% |
| Other tangible fixed assets | 26 | €49,954 | €143,223 | +€93,269 | +187% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €153,006 | €148,269 | -€4,737 | -3.1% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Trade receivables | 290 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €24,474 | €31,500 | +€7,026 | +28.7% |
| Stocks | 30/36 | €24,474 | €31,500 | +€7,026 | +28.7% |
| Amounts receivable within one year | 40/41 | €34,260 | €30,946 | -€3,314 | -9.7% |
| Trade receivables | 40 | €34,260 | €22,719 | -€11,541 | -33.7% |
| Other amounts receivable | 41 | - | €8,227 | +€8,227 | |
| Cash at bank and in hand | 54/58 | €52,428 | €44,698 | -€7,730 | -14.7% |
| Deferred charges and accrued income | 490/1 | €1,845 | €1,125 | -€720 | -39.0% |
| Total equity and liabilities | 10/49 | €243,682 | €325,165 | +€81,482 | +33.4% |
| Equity | 10/15 | €133,454 | €142,339 | +€8,885 | +6.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,454 | €134,339 | +€8,885 | +7.1% |
| Amounts payable | 17/49 | €110,228 | €182,826 | +€72,597 | +65.9% |
| Amounts payable within one year | 42/48 | €110,211 | €166,704 | +€56,493 | +51.3% |
| Trade debts | 44 | €53,596 | €27,124 | -€26,471 | -49.4% |
| Suppliers | 440/4 | €53,596 | €27,124 | -€26,471 | -49.4% |
| Taxes, remuneration and social security | 45 | €55,255 | €76,656 | +€21,401 | +38.7% |
| Taxes | 450/3 | €27,192 | €38,829 | +€11,637 | +42.8% |
| Remuneration and social security | 454/9 | €28,063 | €37,826 | +€9,764 | +34.8% |
| Other amounts payable | 47/48 | €1,360 | €62,924 | +€61,564 | +4,527% |
| Accrued charges and deferred income | 492/3 | €18 | €16,122 | +€16,104 | +92,024% |
| Remuneration, social security and pensions | 62 | €211,627 | €345,305 | +€133,679 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,226 | €34,555 | +€17,329 | +101% |
| Other operating charges | 640/8 | €472 | €753 | +€281 | +59.4% |
| Gross operating margin | 9900 | €263,795 | €396,316 | +€132,521 | +50.2% |
| Operating profit (loss) | 9901 | €34,470 | €15,703 | -€18,767 | -54.4% |
| Financial charges | 65/66B | €5,903 | €6,819 | +€916 | +15.5% |
| Recurring financial charges | 65 | €5,903 | €6,819 | +€916 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €28,567 | €8,885 | -€19,683 | -68.9% |
| Income taxes | 67/77 | €6,040 | - | -€6,040 | |
| Profit (loss) for the period | 9904 | €22,528 | €8,885 | -€13,643 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,528 | €8,885 | -€13,643 | -60.6% |
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 17 October 2026 via checked.be.