BASING: 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.
BASING
Largest movements
- Cash -€11,448
down €11,448 (-33.1%), from €34,555 to €23,107
mainly Contributions, distributions and other (-€5,515) and Net result for the year (-€4,711)
- Intangible fixed assets +€924
up €924 (+36.2%), from €2,552 to €3,476
- Receivables within one year +€502
up €502 (+18.9%), from €2,654 to €3,156
of which Other amounts receivable: +€1,300
- Profit (loss) carried forward -€10,226
down €10,226 (-43.8%), from €23,334 to €13,108
- Trade debts +€952
up €952 (+73.2%), from €1,301 to €2,253
- Tax, wage and social debts -€752
down €752 (-23.7%), from €3,172 to €2,420
- Gross operating margin -€11,326
down €11,326, from €9,599 to -€1,727
- Taxes -€1,294
no longer reported in 2025 (was €1,294)
- Depreciation +€868
up €868 (+60.4%), from €1,438 to €2,306
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 | €40,252 | €30,477 | -€9,775 | -24.3% |
| Fixed assets | 21/28 | €2,552 | €3,476 | +€924 | +36.2% |
| Intangible fixed assets | 21 | €2,552 | €3,476 | +€924 | +36.2% |
| Current assets | 29/58 | €37,700 | €27,001 | -€10,699 | -28.4% |
| Amounts receivable within one year | 40/41 | €2,654 | €3,156 | +€502 | +18.9% |
| Trade receivables | 40 | €2,248 | €1,450 | -€798 | -35.5% |
| Other amounts receivable | 41 | €406 | €1,706 | +€1,300 | +320% |
| Cash at bank and in hand | 54/58 | €34,555 | €23,107 | -€11,448 | -33.1% |
| Deferred charges and accrued income | 490/1 | €491 | €738 | +€247 | +50.3% |
| Total equity and liabilities | 10/49 | €40,252 | €30,477 | -€9,775 | -24.3% |
| Equity | 10/15 | €26,334 | €16,108 | -€10,226 | -38.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,334 | €13,108 | -€10,226 | -43.8% |
| Amounts payable | 17/49 | €13,918 | €14,369 | +€451 | +3.2% |
| Amounts payable within one year | 42/48 | €13,918 | €14,369 | +€451 | +3.2% |
| Trade debts | 44 | €1,301 | €2,253 | +€952 | +73.2% |
| Suppliers | 440/4 | €1,301 | €2,253 | +€952 | +73.2% |
| Taxes, remuneration and social security | 45 | €3,172 | €2,420 | -€752 | -23.7% |
| Taxes | 450/3 | €3,172 | €2,420 | -€752 | -23.7% |
| Other amounts payable | 47/48 | €9,445 | €9,696 | +€251 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438 | €2,306 | +€868 | +60.4% |
| Other operating charges | 640/8 | €595 | €614 | +€19 | +3.2% |
| Gross operating margin | 9900 | €9,599 | -€1,727 | -€11,326 | |
| Operating profit (loss) | 9901 | €7,566 | -€4,647 | -€12,213 | |
| Financial charges | 65/66B | €103 | €64 | -€39 | -37.9% |
| Recurring financial charges | 65 | €103 | €64 | -€39 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €7,463 | -€4,711 | -€12,174 | |
| Income taxes | 67/77 | €1,294 | - | -€1,294 | |
| Profit (loss) for the period | 9904 | €6,169 | -€4,711 | -€10,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,169 | -€4,711 | -€10,880 |
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 13 October 2026 via checked.be.