BASKET ACTION: 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.
BASKET ACTION
Largest movements
- Cash +€15,798
up €15,798 (+606.7%), from €2,604 to €18,402
mainly Trade debts (+€17,049) and Net result for the year (+€7,718)
- Deferred charges and accrued income +€8,433
up €8,433 (+14.0%), from €60,053 to €68,486
- Trade debts +€17,049
up €17,049 (+325.9%), from €5,232 to €22,281
- Reserves +€7,700
up €7,700 (+40.3%), from €19,118 to €26,818
- Gross operating margin -€368
down €368 (-18.6%), from €1,976 to €1,608
- Taxes -€308
down €308 (-7.4%), from €4,196 to €3,887
- Other operating charges +€223
new in 2025: €223
- Financial income -€210
down €210 (-2.0%), from €10,544 to €10,333
- Financial charges +€25
up €25 (+28.6%), from €88 to €113
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 | €325,616 | €351,551 | +€25,935 | +8.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €37 | €37 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €325,579 | €351,514 | +€25,935 | +8.0% |
| Amounts receivable after more than one year | 29 | €216,656 | €216,656 | = | 0.0% |
| Other amounts receivable | 291 | €216,656 | €216,656 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,266 | €47,970 | +€1,704 | +3.7% |
| Trade receivables | 40 | €10,398 | €10,398 | = | 0.0% |
| Other amounts receivable | 41 | €35,867 | €37,571 | +€1,704 | +4.8% |
| Cash at bank and in hand | 54/58 | €2,604 | €18,402 | +€15,798 | +606.7% |
| Deferred charges and accrued income | 490/1 | €60,053 | €68,486 | +€8,433 | +14.0% |
| Total equity and liabilities | 10/49 | €325,616 | €351,551 | +€25,935 | +8.0% |
| Equity | 10/15 | €313,469 | €321,187 | +€7,718 | +2.5% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €19,118 | €26,818 | +€7,700 | +40.3% |
| Distributable reserves | 133 | €19,118 | €26,818 | +€7,700 | +40.3% |
| Profit (loss) carried forward | 14 | €286,286 | €286,304 | +€18 | 0.0% |
| Amounts payable | 17/49 | €12,147 | €30,364 | +€18,217 | +150.0% |
| Amounts payable within one year | 42/48 | €12,147 | €30,364 | +€18,217 | +150.0% |
| Trade debts | 44 | €5,232 | €22,281 | +€17,049 | +325.9% |
| Suppliers | 440/4 | €5,232 | €22,281 | +€17,049 | +325.9% |
| Taxes, remuneration and social security | 45 | €6,915 | €8,083 | +€1,168 | +16.9% |
| Taxes | 450/3 | €6,915 | €8,083 | +€1,168 | +16.9% |
| Other operating charges | 640/8 | - | €223 | +€223 | |
| Gross operating margin | 9900 | €1,976 | €1,608 | -€368 | -18.6% |
| Operating profit (loss) | 9901 | €1,976 | €1,385 | -€591 | -29.9% |
| Financial income | 75/76B | €10,544 | €10,333 | -€210 | -2.0% |
| Recurring financial income | 75 | €10,544 | €10,333 | -€210 | -2.0% |
| Financial charges | 65/66B | €88 | €113 | +€25 | +28.6% |
| Recurring financial charges | 65 | €88 | €113 | +€25 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €12,432 | €11,606 | -€826 | -6.6% |
| Income taxes | 67/77 | €4,196 | €3,887 | -€308 | -7.4% |
| Profit (loss) for the period | 9904 | €8,236 | €7,718 | -€518 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,236 | €7,718 | -€518 | -6.3% |
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.