Baskul: 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.
Baskul
Largest movements
- Receivables within one year +€41,416
up €41,416 (+1,655%), from €2,502 to €43,918
of which Other amounts receivable: +€40,313
- Cash -€17,708
down €17,708 (-99.6%), from €17,773 to €65
mainly Receivables within one year (-€41,416) and Current portion of long-term debt (-€19,838)
- Tangible fixed assets -€12,933
down €12,933 (-28.9%), from €44,804 to €31,871
of which Furniture and vehicles: -€8,471
- Profit (loss) carried forward +€34,562
up €34,562, from -€7,044 to €27,518
- Current portion of long-term debt -€19,838
no longer reported in 2025 (was €19,838)
- Other debts -€6,237
no longer reported in 2025 (was €6,237)
- Trade debts +€5,308
up €5,308 (+854%), from €622 to €5,930
- Tax, wage and social debts -€3,018
down €3,018 (-11.9%), from €25,446 to €22,428
- Gross operating margin +€56,735
up €56,735 (+665%), from €8,531 to €65,266
- Taxes +€15,981
up €15,981 (+3,281%), from €487 to €16,468
- Financial charges -€1,146
down €1,146 (-55.4%), from €2,069 to €923
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 | €65,099 | €75,876 | +€10,777 | +16.6% |
| Fixed assets | 21/28 | €44,804 | €31,871 | -€12,933 | -28.9% |
| Tangible fixed assets | 22/27 | €44,804 | €31,871 | -€12,933 | -28.9% |
| Plant, machinery and equipment | 23 | €16,535 | €12,074 | -€4,462 | -27.0% |
| Furniture and vehicles | 24 | €28,269 | €19,797 | -€8,471 | -30.0% |
| Current assets | 29/58 | €20,295 | €44,005 | +€23,711 | +117% |
| Amounts receivable within one year | 40/41 | €2,502 | €43,918 | +€41,416 | +1,655% |
| Trade receivables | 40 | €2,502 | €3,605 | +€1,103 | +44.1% |
| Other amounts receivable | 41 | - | €40,313 | +€40,313 | |
| Cash at bank and in hand | 54/58 | €17,773 | €65 | -€17,708 | -99.6% |
| Deferred charges and accrued income | 490/1 | €20 | €23 | +€3 | +16.8% |
| Total equity and liabilities | 10/49 | €65,099 | €75,876 | +€10,777 | +16.6% |
| Equity | 10/15 | €12,956 | €47,518 | +€34,562 | +267% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,044 | €27,518 | +€34,562 | |
| Amounts payable | 17/49 | €52,143 | €28,358 | -€23,785 | -45.6% |
| Amounts payable within one year | 42/48 | €52,143 | €28,358 | -€23,785 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €19,838 | - | -€19,838 | |
| Trade debts | 44 | €622 | €5,930 | +€5,308 | +854% |
| Suppliers | 440/4 | €622 | €5,930 | +€5,308 | +854% |
| Taxes, remuneration and social security | 45 | €25,446 | €22,428 | -€3,018 | -11.9% |
| Taxes | 450/3 | €25,446 | €22,428 | -€3,018 | -11.9% |
| Other amounts payable | 47/48 | €6,237 | - | -€6,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,502 | €12,933 | +€431 | +3.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €8,531 | €65,266 | +€56,735 | +665% |
| Operating profit (loss) | 9901 | -€4,499 | €51,789 | +€56,288 | |
| Financial income | 75/76B | €11 | €164 | +€154 | +1,410% |
| Recurring financial income | 75 | €11 | €164 | +€154 | +1,410% |
| Financial charges | 65/66B | €2,069 | €923 | -€1,146 | -55.4% |
| Recurring financial charges | 65 | €2,069 | €923 | -€1,146 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,557 | €51,030 | +€57,587 | |
| Income taxes | 67/77 | €487 | €16,468 | +€15,981 | +3,281% |
| Profit (loss) for the period | 9904 | -€7,044 | €34,562 | +€41,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,044 | €34,562 | +€41,606 |
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 20 October 2026 via checked.be.