BASKIT: 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.
BASKIT
Largest movements
- Cash -€12,383
down €12,383 (-55.6%), from €22,288 to €9,905
mainly Contributions, distributions and other (-€15,200) and Current portion of long-term debt (-€8,066)
- Tangible fixed assets -€6,334
down €6,334 (-6.8%), from €92,583 to €86,249
of which Land and buildings: -€5,272
- Receivables within one year +€1,441
up €1,441 (+19.8%), from €7,260 to €8,701
of which Other amounts receivable: +€1,441
- Current portion of long-term debt -€8,066
down €8,066 (-66.1%), from €12,206 to €4,141
- Tax, wage and social debts -€7,714
down €7,714 (-69.4%), from €11,121 to €3,406
- Other debts +€6,197
up €6,197 (+28.0%), from €22,137 to €28,333
- Debts after one year -€4,141
no longer reported in 2025 (was €4,141)
- Reserves -€2,906
down €2,906 (-5.7%), from €51,241 to €48,335
- Gross operating margin -€5,919
down €5,919 (-17.5%), from €33,784 to €27,865
- Taxes -€1,464
down €1,464 (-23.4%), from €6,252 to €4,788
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.
Derived cash bridge
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 | €124,691 | €107,163 | -€17,528 | -14.1% |
| Fixed assets | 21/28 | €92,583 | €86,249 | -€6,334 | -6.8% |
| Tangible fixed assets | 22/27 | €92,583 | €86,249 | -€6,334 | -6.8% |
| Land and buildings | 22 | €77,083 | €71,811 | -€5,272 | -6.8% |
| Plant, machinery and equipment | 23 | €15,500 | €14,438 | -€1,061 | -6.8% |
| Current assets | 29/58 | €32,108 | €20,913 | -€11,195 | -34.9% |
| Amounts receivable within one year | 40/41 | €7,260 | €8,701 | +€1,441 | +19.8% |
| Trade receivables | 40 | €7,260 | €7,260 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,441 | +€1,441 | |
| Cash at bank and in hand | 54/58 | €22,288 | €9,905 | -€12,383 | -55.6% |
| Deferred charges and accrued income | 490/1 | €2,560 | €2,308 | -€252 | -9.8% |
| Total equity and liabilities | 10/49 | €124,691 | €107,163 | -€17,528 | -14.1% |
| Equity | 10/15 | €69,841 | €66,935 | -€2,906 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,241 | €48,335 | -€2,906 | -5.7% |
| Distributable reserves | 133 | €51,241 | €48,335 | -€2,906 | -5.7% |
| Amounts payable | 17/49 | €54,850 | €40,228 | -€14,623 | -26.7% |
| Amounts payable after more than one year | 17 | €4,141 | - | -€4,141 | |
| Financial debts | 170/4 | €4,141 | - | -€4,141 | |
| Amounts payable within one year | 42/48 | €49,262 | €38,198 | -€11,064 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €12,206 | €4,141 | -€8,066 | -66.1% |
| Trade debts | 44 | €3,798 | €2,318 | -€1,480 | -39.0% |
| Suppliers | 440/4 | €3,798 | €2,318 | -€1,480 | -39.0% |
| Taxes, remuneration and social security | 45 | €11,121 | €3,406 | -€7,714 | -69.4% |
| Taxes | 450/3 | €11,121 | €3,406 | -€7,714 | -69.4% |
| Other amounts payable | 47/48 | €22,137 | €28,333 | +€6,197 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,448 | €2,030 | +€582 | +40.2% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,334 | €6,334 | = | 0.0% |
| Other operating charges | 640/8 | €1,822 | €1,886 | +€64 | +3.5% |
| Gross operating margin | 9900 | €33,784 | €27,865 | -€5,919 | -17.5% |
| Operating profit (loss) | 9901 | €25,628 | €19,645 | -€5,983 | -23.3% |
| Financial charges | 65/66B | €2,376 | €2,562 | +€186 | +7.8% |
| Recurring financial charges | 65 | €2,376 | €2,562 | +€186 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €23,252 | €17,083 | -€6,169 | -26.5% |
| Income taxes | 67/77 | €6,252 | €4,788 | -€1,464 | -23.4% |
| Profit (loss) for the period | 9904 | €17,000 | €12,294 | -€4,706 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,000 | €12,294 | -€4,706 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.