BASIS CONSULTING SERVICES: 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.
BASIS CONSULTING SERVICES
Largest movements
- Tangible fixed assets -€18,141
down €18,141 (-17.4%), from €104,523 to €86,382
of which Land and buildings: -€17,909
- Receivables within one year -€8,462
down €8,462 (-17.8%), from €47,641 to €39,179
of which Trade receivables: -€6,600
- Deferred charges and accrued income +€2,529
up €2,529 (+50.0%), from €5,058 to €7,587
- Profit (loss) carried forward -€55,683
down €55,683 (-66.2%), from €84,159 to €28,476
- Other debts +€18,514
up €18,514 (+24.5%), from €75,507 to €94,021
- Trade debts +€18,492
up €18,492 (+19,884%), from €93 to €18,585
- Debts after one year -€8,799
down €8,799 (-20.7%), from €42,448 to €33,649
of which Financial debts: -€8,799
- Short-term financial debts +€2,961
up €2,961 (+178%), from €1,668 to €4,629
- Financial charges +€2,067
up €2,067 (+61.5%), from €3,360 to €5,427
- Taxes -€1,151
no longer reported in 2024 (was €1,151)
- Gross operating margin +€578
up €578 (+1.7%), from -€34,338 to -€33,760
- Other operating charges +€380
up €380 (+75.3%), from €504 to €884
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,522 | €217,447 | -€24,075 | -10.0% |
| Fixed assets | 21/28 | €104,523 | €86,382 | -€18,141 | -17.4% |
| Tangible fixed assets | 22/27 | €104,523 | €86,382 | -€18,141 | -17.4% |
| Land and buildings | 22 | €102,684 | €84,775 | -€17,909 | -17.4% |
| Plant, machinery and equipment | 23 | €1,839 | €1,607 | -€232 | -12.6% |
| Current assets | 29/58 | €136,999 | €131,066 | -€5,933 | -4.3% |
| Amounts receivable after more than one year | 29 | €84,300 | €84,300 | = | 0.0% |
| Other amounts receivable | 291 | €84,300 | €84,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,641 | €39,179 | -€8,462 | -17.8% |
| Trade receivables | 40 | €6,713 | €113 | -€6,600 | -98.3% |
| Other amounts receivable | 41 | €40,928 | €39,065 | -€1,863 | -4.6% |
| Deferred charges and accrued income | 490/1 | €5,058 | €7,587 | +€2,529 | +50.0% |
| Total equity and liabilities | 10/49 | €241,522 | €217,447 | -€24,075 | -10.0% |
| Equity | 10/15 | €108,489 | €52,806 | -€55,683 | -51.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,130 | €18,130 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,270 | €16,270 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €84,159 | €28,476 | -€55,683 | -66.2% |
| Amounts payable | 17/49 | €133,033 | €164,642 | +€31,609 | +23.8% |
| Amounts payable after more than one year | 17 | €42,448 | €33,649 | -€8,799 | -20.7% |
| Financial debts | 170/4 | €42,448 | €33,649 | -€8,799 | -20.7% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €90,585 | €130,993 | +€40,408 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | €13,317 | €13,758 | +€441 | +3.3% |
| Financial debts | 43 | €1,668 | €4,629 | +€2,961 | +178% |
| Credit institutions | 430/8 | €1,668 | €4,629 | +€2,961 | +178% |
| Trade debts | 44 | €93 | €18,585 | +€18,492 | +19,884% |
| Suppliers | 440/4 | €93 | €18,585 | +€18,492 | +19,884% |
| Other amounts payable | 47/48 | €75,507 | €94,021 | +€18,514 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,141 | €18,141 | +€0 | 0.0% |
| Other operating charges | 640/8 | €504 | €884 | +€380 | +75.3% |
| Gross operating margin | 9900 | -€34,338 | -€33,760 | +€578 | +1.7% |
| Operating profit (loss) | 9901 | -€52,983 | -€52,785 | +€198 | +0.4% |
| Financial income | 75/76B | €2,529 | €2,529 | = | 0.0% |
| Recurring financial income | 75 | €2,529 | €2,529 | = | 0.0% |
| Financial charges | 65/66B | €3,360 | €5,427 | +€2,067 | +61.5% |
| Recurring financial charges | 65 | €3,360 | €5,427 | +€2,067 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | -€53,814 | -€55,683 | -€1,869 | -3.5% |
| Income taxes | 67/77 | €1,151 | - | -€1,151 | |
| Profit (loss) for the period | 9904 | -€54,965 | -€55,683 | -€718 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,965 | -€55,683 | -€718 | -1.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.