Basj: 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.
Basj
Largest movements
- Receivables within one year -€9,371
down €9,371 (-28.6%), from €32,754 to €23,383
of which Other amounts receivable: -€6,951
- Financial fixed assets +€7,500
up €7,500 (+33.2%), from €22,610 to €30,110
- Cash +€2,698
up €2,698 (+24.3%), from €11,104 to €13,802
mainly Net result for the year (+€19,171) and Receivables within one year (+€9,371)
- Reserves +€19,171
up €19,171 (+79.9%), from €23,996 to €43,167
- Trade debts -€17,151
no longer reported in 2025 (was €17,151)
- Tax, wage and social debts -€1,557
no longer reported in 2025 (was €1,557)
- Gross operating margin -€1,925
down €1,925 (-6.4%), from €30,149 to €28,224
- Taxes +€436
up €436 (+5.6%), from €7,794 to €8,230
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 | €66,851 | €67,514 | +€663 | +1.0% |
| Fixed assets | 21/28 | €22,610 | €30,110 | +€7,500 | +33.2% |
| Financial fixed assets | 28 | €22,610 | €30,110 | +€7,500 | +33.2% |
| Current assets | 29/58 | €44,241 | €37,404 | -€6,837 | -15.5% |
| Amounts receivable within one year | 40/41 | €32,754 | €23,383 | -€9,371 | -28.6% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | €30,334 | €23,383 | -€6,951 | -22.9% |
| Cash at bank and in hand | 54/58 | €11,104 | €13,802 | +€2,698 | +24.3% |
| Deferred charges and accrued income | 490/1 | €383 | €219 | -€165 | -42.9% |
| Total equity and liabilities | 10/49 | €66,851 | €67,514 | +€663 | +1.0% |
| Equity | 10/15 | €47,996 | €67,167 | +€19,171 | +39.9% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €23,996 | €43,167 | +€19,171 | +79.9% |
| Distributable reserves | 133 | €23,996 | €43,167 | +€19,171 | +79.9% |
| Amounts payable | 17/49 | €18,855 | €347 | -€18,508 | -98.2% |
| Amounts payable within one year | 42/48 | €18,855 | €347 | -€18,508 | -98.2% |
| Trade debts | 44 | €17,151 | - | -€17,151 | |
| Suppliers | 440/4 | €17,151 | - | -€17,151 | |
| Taxes, remuneration and social security | 45 | €1,557 | - | -€1,557 | |
| Taxes | 450/3 | €1,557 | - | -€1,557 | |
| Other amounts payable | 47/48 | €146 | €347 | +€200 | +136.7% |
| Other operating charges | 640/8 | €141 | €264 | +€124 | +88.1% |
| Gross operating margin | 9900 | €30,149 | €28,224 | -€1,925 | -6.4% |
| Operating profit (loss) | 9901 | €30,009 | €27,960 | -€2,049 | -6.8% |
| Financial charges | 65/66B | €577 | €559 | -€18 | -3.1% |
| Recurring financial charges | 65 | €577 | €559 | -€18 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €29,432 | €27,401 | -€2,031 | -6.9% |
| Income taxes | 67/77 | €7,794 | €8,230 | +€436 | +5.6% |
| Profit (loss) for the period | 9904 | €21,638 | €19,171 | -€2,467 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,638 | €19,171 | -€2,467 | -11.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.