BASKAN: 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.
BASKAN
Largest movements
- Cash -€16,334
down €16,334 (-21.5%), from €75,889 to €59,555
mainly Trade debts (-€51,847) and Tax, wage and social debts (-€14,851)
- Tangible fixed assets -€14,557
down €14,557 (-43.8%), from €33,253 to €18,697
of which Furniture and vehicles: -€14,730
- Receivables within one year -€11,314
down €11,314 (-19.4%), from €58,440 to €47,126
of which Trade receivables: -€47,154
- Trade debts -€51,847
down €51,847 (-100.0%), from €51,847 to €0
- Profit (loss) carried forward +€29,299
up €29,299 (+292.1%), from €10,031 to €39,329
- Tax, wage and social debts -€14,851
down €14,851 (-47.3%), from €31,382 to €16,531
of which Remuneration and social security: -€25,000
- Other debts -€4,805
down €4,805 (-100.0%), from €4,805 to €0
- Gross operating margin +€29,852
up €29,852 (+85.1%), from €35,064 to €64,916
- Taxes +€5,022
up €5,022 (+107.5%), from €4,669 to €9,691
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 | €173,314 | €131,110 | -€42,204 | -24.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €33,253 | €18,697 | -€14,557 | -43.8% |
| Tangible fixed assets | 22/27 | €33,253 | €18,697 | -€14,557 | -43.8% |
| Land and buildings | 22 | €8,201 | €5,799 | -€2,402 | -29.3% |
| Plant, machinery and equipment | 23 | €3,420 | €5,996 | +€2,575 | +75.3% |
| Furniture and vehicles | 24 | €21,632 | €6,902 | -€14,730 | -68.1% |
| Current assets | 29/58 | €140,060 | €112,413 | -€27,647 | -19.7% |
| Stocks and contracts in progress | 3 | €5,732 | €5,732 | = | 0.0% |
| Stocks | 30/36 | €5,732 | €5,732 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,440 | €47,126 | -€11,314 | -19.4% |
| Trade receivables | 40 | €47,154 | - | -€47,154 | |
| Other amounts receivable | 41 | €11,286 | €47,126 | +€35,840 | +317.6% |
| Cash at bank and in hand | 54/58 | €75,889 | €59,555 | -€16,334 | -21.5% |
| Total equity and liabilities | 10/49 | €173,314 | €131,110 | -€42,204 | -24.4% |
| Equity | 10/15 | €85,280 | €114,578 | +€29,299 | +34.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,049 | €69,049 | = | 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% |
| Distributable reserves | 133 | €67,189 | €67,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,031 | €39,329 | +€29,299 | +292.1% |
| Amounts payable | 17/49 | €88,034 | €16,531 | -€71,503 | -81.2% |
| Amounts payable within one year | 42/48 | €88,034 | €16,531 | -€71,503 | -81.2% |
| Trade debts | 44 | €51,847 | €0 | -€51,847 | -100.0% |
| Suppliers | 440/4 | €51,847 | €0 | -€51,847 | -100.0% |
| Taxes, remuneration and social security | 45 | €31,382 | €16,531 | -€14,851 | -47.3% |
| Taxes | 450/3 | €6,382 | €16,531 | +€10,149 | +159.0% |
| Remuneration and social security | 454/9 | €25,000 | €0 | -€25,000 | -100.0% |
| Other amounts payable | 47/48 | €4,805 | €0 | -€4,805 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,976 | €19,391 | +€415 | +2.2% |
| Other operating charges | 640/8 | €1,371 | €1,487 | +€116 | +8.5% |
| Gross operating margin | 9900 | €35,064 | €64,916 | +€29,852 | +85.1% |
| Operating profit (loss) | 9901 | €14,717 | €44,035 | +€29,318 | +199.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,672 | €43,990 | +€29,318 | +199.8% |
| Income taxes | 67/77 | €4,669 | €9,691 | +€5,022 | +107.5% |
| Profit (loss) for the period | 9904 | €10,002 | €34,299 | +€24,296 | +242.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,002 | €34,299 | +€24,296 | +242.9% |
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 3 October 2026 via checked.be.