BASIX: 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.
BASIX
Largest movements
- Tangible fixed assets +€156,764
up €156,764 (+18.9%), from €827,966 to €984,730
of which Land and buildings: +€139,945
- Cash -€119,635
down €119,635 (-93.3%), from €128,192 to €8,557
mainly Investment in fixed assets (net) (-€225,337) and Receivables within one year (-€35,925)
- Receivables within one year +€35,925
up €35,925 (+55.8%), from €64,364 to €100,289
of which Trade receivables: +€40,102
- Debts after one year +€55,569
up €55,569 (+12.5%), from €444,693 to €500,262
of which Other amounts payable: +€55,569
- Accrued charges and deferred income +€33,062
up €33,062 (+101.1%), from €32,698 to €65,760
- Trade debts -€17,937
down €17,937 (-70.0%), from €25,632 to €7,695
- Gross operating margin +€17,063
up €17,063 (+20.9%), from €81,789 to €98,852
- Depreciation +€13,925
up €13,925 (+25.5%), from €54,648 to €68,573
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.
Cash bridge derived
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 | €1,022,379 | €1,095,903 | +€73,524 | +7.2% |
| Fixed assets | 21/28 | €827,966 | €984,730 | +€156,764 | +18.9% |
| Tangible fixed assets | 22/27 | €827,966 | €984,730 | +€156,764 | +18.9% |
| Land and buildings | 22 | €821,998 | €961,943 | +€139,945 | +17.0% |
| Plant, machinery and equipment | 23 | €1,270 | €20,212 | +€18,942 | +1491.5% |
| Furniture and vehicles | 24 | €4,698 | €2,575 | -€2,123 | -45.2% |
| Current assets | 29/58 | €194,413 | €111,173 | -€83,240 | -42.8% |
| Amounts receivable within one year | 40/41 | €64,364 | €100,289 | +€35,925 | +55.8% |
| Trade receivables | 40 | €59,890 | €99,992 | +€40,102 | +67.0% |
| Other amounts receivable | 41 | €4,474 | €297 | -€4,177 | -93.4% |
| Cash at bank and in hand | 54/58 | €128,192 | €8,557 | -€119,635 | -93.3% |
| Deferred charges and accrued income | 490/1 | €1,857 | €2,327 | +€470 | +25.3% |
| Total equity and liabilities | 10/49 | €1,022,379 | €1,095,903 | +€73,524 | +7.2% |
| Equity | 10/15 | €517,881 | €513,766 | -€4,115 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €385,942 | €385,942 | = | 0.0% |
| Reserves | 13 | €126,249 | €126,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €124,394 | €124,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,710 | -€10,825 | -€4,115 | -61.3% |
| Amounts payable | 17/49 | €504,498 | €582,137 | +€77,639 | +15.4% |
| Amounts payable after more than one year | 17 | €444,693 | €500,262 | +€55,569 | +12.5% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €444,693 | €500,262 | +€55,569 | +12.5% |
| Amounts payable within one year | 42/48 | €27,107 | €16,115 | -€10,992 | -40.6% |
| Trade debts | 44 | €25,632 | €7,695 | -€17,937 | -70.0% |
| Suppliers | 440/4 | €25,632 | €7,695 | -€17,937 | -70.0% |
| Advances received on contracts in progress | 46 | €1,475 | €4,975 | +€3,500 | +237.3% |
| Taxes, remuneration and social security | 45 | - | €3,445 | +€3,445 | |
| Taxes | 450/3 | - | €3,445 | +€3,445 | |
| Accrued charges and deferred income | 492/3 | €32,698 | €65,760 | +€33,062 | +101.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,648 | €68,573 | +€13,925 | +25.5% |
| Other operating charges | 640/8 | €2,234 | €2,296 | +€62 | +2.8% |
| Gross operating margin | 9900 | €81,789 | €98,852 | +€17,063 | +20.9% |
| Operating profit (loss) | 9901 | €24,907 | €27,983 | +€3,076 | +12.3% |
| Financial income | 75/76B | €1,538 | €1,008 | -€530 | -34.5% |
| Recurring financial income | 75 | €1,538 | €1,008 | -€530 | -34.5% |
| Financial charges | 65/66B | €33,314 | €33,106 | -€208 | -0.6% |
| Recurring financial charges | 65 | €33,314 | €33,106 | -€208 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,869 | -€4,115 | +€2,754 | +40.1% |
| Profit (loss) for the period | 9904 | -€6,869 | -€4,115 | +€2,754 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,869 | -€4,115 | +€2,754 | +40.1% |
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 9 October 2026 via checked.be.