BASKERVILLE: 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.
BASKERVILLE
Largest movements
- Tangible fixed assets -€41,312
down €41,312 (-12.3%), from €335,170 to €293,858
of which Leasing and similar rights: -€57,493
- Receivables within one year +€32,153
up €32,153 (+15.3%), from €209,987 to €242,140
of which Trade receivables: +€33,131
- Financial fixed assets -€31,357
down €31,357 (-48.1%), from €65,247 to €33,890
- Cash -€25,402
down €25,402 (-36.9%), from €68,927 to €43,525
mainly Debts after one year (-€68,484) and Receivables within one year (-€32,153)
- Stocks and contracts +€15,016
up €15,016 (+15.5%), from €96,782 to €111,798
- Debts after one year -€68,484
down €68,484 (-33.7%), from €202,973 to €134,489
- Reserves -€27,713
down €27,713 (-42.3%), from €65,535 to €37,822
of which Distributable reserves: -€27,713
- Other debts +€20,243
up €20,243 (+19.1%), from €105,816 to €126,059
- Short-term financial debts +€14,639
up €14,639 (+36.5%), from €40,140 to €54,779
- Trade debts +€14,507
up €14,507 (+10.7%), from €135,763 to €150,270
- Turnover -€1.6m
no longer reported in 2025 (was €1.6m)
- Purchases and services -€875,702
no longer reported in 2025 (was €875,702)
- Gross operating margin -€124,942
down €124,942 (-17.5%), from €713,946 to €589,004
- Staff costs -€30,968
down €30,968 (-6.0%), from €517,570 to €486,602
- Depreciation +€18,752
up €18,752 (+23.0%), from €81,469 to €100,221
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 | €789,810 | €734,018 | -€55,793 | -7.1% |
| Fixed assets | 21/28 | €400,417 | €327,748 | -€72,669 | -18.1% |
| Tangible fixed assets | 22/27 | €335,170 | €293,858 | -€41,312 | -12.3% |
| Plant, machinery and equipment | 23 | €25,255 | €25,295 | +€41 | +0.2% |
| Furniture and vehicles | 24 | €2,613 | €39,004 | +€36,391 | +1392.9% |
| Leasing and similar rights | 25 | €213,249 | €155,755 | -€57,493 | -27.0% |
| Other tangible fixed assets | 26 | €94,054 | €73,804 | -€20,250 | -21.5% |
| Financial fixed assets | 28 | €65,247 | €33,890 | -€31,357 | -48.1% |
| Current assets | 29/58 | €389,394 | €406,269 | +€16,876 | +4.3% |
| Stocks and contracts in progress | 3 | €96,782 | €111,798 | +€15,016 | +15.5% |
| Stocks | 30/36 | €96,782 | €111,798 | +€15,016 | +15.5% |
| Amounts receivable within one year | 40/41 | €209,987 | €242,140 | +€32,153 | +15.3% |
| Trade receivables | 40 | €209,009 | €242,140 | +€33,131 | +15.9% |
| Other amounts receivable | 41 | €978 | €0 | -€978 | -100.0% |
| Cash at bank and in hand | 54/58 | €68,927 | €43,525 | -€25,402 | -36.9% |
| Deferred charges and accrued income | 490/1 | €13,698 | €8,807 | -€4,891 | -35.7% |
| Total equity and liabilities | 10/49 | €789,810 | €734,018 | -€55,793 | -7.1% |
| Equity | 10/15 | €139,535 | €111,822 | -€27,713 | -19.9% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Capital | 10 | €74,000 | €74,000 | = | 0.0% |
| Issued capital | 100 | €74,000 | €74,000 | = | 0.0% |
| Reserves | 13 | €65,535 | €37,822 | -€27,713 | -42.3% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €58,035 | €30,322 | -€27,713 | -47.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €650,276 | €622,195 | -€28,080 | -4.3% |
| Amounts payable after more than one year | 17 | €202,973 | €134,489 | -€68,484 | -33.7% |
| Financial debts | 170/4 | €202,973 | €134,489 | -€68,484 | -33.7% |
| Amounts payable within one year | 42/48 | €444,916 | €486,804 | +€41,888 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €99,431 | €100,321 | +€890 | +0.9% |
| Financial debts | 43 | €40,140 | €54,779 | +€14,639 | +36.5% |
| Credit institutions | 430/8 | €40,140 | €54,779 | +€14,639 | +36.5% |
| Trade debts | 44 | €135,763 | €150,270 | +€14,507 | +10.7% |
| Suppliers | 440/4 | €135,763 | €150,270 | +€14,507 | +10.7% |
| Taxes, remuneration and social security | 45 | €63,766 | €55,376 | -€8,390 | -13.2% |
| Taxes | 450/3 | €18,419 | €11,521 | -€6,898 | -37.4% |
| Remuneration and social security | 454/9 | €45,347 | €43,855 | -€1,492 | -3.3% |
| Other amounts payable | 47/48 | €105,816 | €126,059 | +€20,243 | +19.1% |
| Accrued charges and deferred income | 492/3 | €2,387 | €902 | -€1,485 | -62.2% |
| Turnover | 70 | €1,563,187 | - | -€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €875,702 | - | -€875,702 | |
| Remuneration, social security and pensions | 62 | €517,570 | €486,602 | -€30,968 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,469 | €100,221 | +€18,752 | +23.0% |
| Other operating charges | 640/8 | €7,958 | €4,306 | -€3,653 | -45.9% |
| Gross operating margin | 9900 | €713,946 | €589,004 | -€124,942 | -17.5% |
| Operating profit (loss) | 9901 | €106,949 | -€2,124 | -€109,073 | |
| Financial income | 75/76B | €3,475 | €2,646 | -€829 | -23.9% |
| Recurring financial income | 75 | €3,475 | €2,646 | -€829 | -23.9% |
| Financial charges | 65/66B | €29,425 | €27,900 | -€1,525 | -5.2% |
| Recurring financial charges | 65 | €29,425 | €27,900 | -€1,525 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €80,999 | -€27,378 | -€108,377 | |
| Income taxes | 67/77 | €216 | €335 | +€119 | +55.2% |
| Profit (loss) for the period | 9904 | €80,783 | -€27,713 | -€108,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,783 | -€27,713 | -€108,496 |
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.