BASIMMO: 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.
BASIMMO
Largest movements
- Cash +€15,307
up €15,307 (+20.3%), from €75,552 to €90,860
mainly Deferred charges and accrued income (+€15,200) and Accrued charges and deferred income (+€12,291)
- Deferred charges and accrued income -€15,200
down €15,200 (-95.3%), from €15,950 to €750
- Profit (loss) carried forward -€12,512
down €12,512 (-123.8%), from -€10,107 to -€22,619
- Accrued charges and deferred income +€12,291
up €12,291 (+99.4%), from €12,369 to €24,660
- Gross operating margin +€4,779
up €4,779 (+40.0%), from €11,946 to €16,725
- Financial charges +€2,729
up €2,729 (+10.4%), from €26,121 to €28,850
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,002 | €529,110 | +€107 | 0.0% |
| Fixed assets | 21/28 | €437,500 | €437,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €437,500 | €437,500 | = | 0.0% |
| Land and buildings | 22 | €437,500 | €437,500 | = | 0.0% |
| Current assets | 29/58 | €91,502 | €91,610 | +€107 | +0.1% |
| Cash at bank and in hand | 54/58 | €75,552 | €90,860 | +€15,307 | +20.3% |
| Deferred charges and accrued income | 490/1 | €15,950 | €750 | -€15,200 | -95.3% |
| Total equity and liabilities | 10/49 | €529,002 | €529,110 | +€107 | 0.0% |
| Equity | 10/15 | €8,493 | -€4,019 | -€12,512 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,107 | -€22,619 | -€12,512 | -123.8% |
| Amounts payable | 17/49 | €520,509 | €533,129 | +€12,620 | +2.4% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,140 | €8,469 | +€329 | +4.0% |
| Trade debts | 44 | €8,037 | €8,469 | +€432 | +5.4% |
| Suppliers | 440/4 | €8,037 | €8,469 | +€432 | +5.4% |
| Taxes, remuneration and social security | 45 | €103 | €0 | -€103 | -100.0% |
| Taxes | 450/3 | €103 | €0 | -€103 | -100.0% |
| Accrued charges and deferred income | 492/3 | €12,369 | €24,660 | +€12,291 | +99.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €11,946 | €16,725 | +€4,779 | +40.0% |
| Operating profit (loss) | 9901 | €11,562 | €16,338 | +€4,776 | +41.3% |
| Financial charges | 65/66B | €26,121 | €28,850 | +€2,729 | +10.4% |
| Recurring financial charges | 65 | €26,121 | €28,850 | +€2,729 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,559 | -€12,512 | +€2,047 | +14.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€14,559 | -€12,512 | +€2,047 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,559 | -€12,512 | +€2,047 | +14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.