BASKUUL: 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.
BASKUUL
Largest movements
- Tangible fixed assets +€38,637
up €38,637 (+516.4%), from €7,481 to €46,119
of which Leasing and similar rights: +€39,730
- Receivables within one year -€16,503
down €16,503 (-93.5%), from €17,659 to €1,156
of which Other amounts receivable: -€14,340
- Cash -€10,763
down €10,763 (-51.3%), from €20,997 to €10,234
mainly Investment in fixed assets (net) (-€40,927) and Contributions, distributions and other (-€11,666)
- Debts after one year +€19,292
new in 2025: €19,292
- Contributions -€10,000
down €10,000 (-53.8%), from €18,600 to €8,600
- Reserves +€6,382
up €6,382 (+40.7%), from €15,698 to €22,080
of which Distributable reserves: +€6,382
- Current portion of long-term debt +€3,410
new in 2025: €3,410
- Advances received -€3,390
down €3,390 (-100.0%), from €3,390 to €0
- Gross operating margin +€7,856
up €7,856 (+13.9%), from €56,701 to €64,557
- Staff costs +€3,580
up €3,580 (+8.8%), from €40,465 to €44,045
- Taxes +€2,786
up €2,786 (+214.0%), from €1,302 to €4,088
- Other operating charges +€1,977
up €1,977 (+79.3%), from €2,494 to €4,471
- Financial income -€891
down €891 (-90.0%), from €989 to €99
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 | €55,377 | €66,795 | +€11,418 | +20.6% |
| Fixed assets | 21/28 | €11,601 | €50,238 | +€38,637 | +333.0% |
| Tangible fixed assets | 22/27 | €7,481 | €46,119 | +€38,637 | +516.4% |
| Plant, machinery and equipment | 23 | €2,753 | €1,880 | -€873 | -31.7% |
| Furniture and vehicles | 24 | €209 | €989 | +€780 | +374.2% |
| Leasing and similar rights | 25 | - | €39,730 | +€39,730 | |
| Other tangible fixed assets | 26 | €4,520 | €3,520 | -€1,000 | -22.1% |
| Financial fixed assets | 28 | €4,120 | €4,120 | = | 0.0% |
| Current assets | 29/58 | €43,776 | €16,557 | -€27,219 | -62.2% |
| Stocks and contracts in progress | 3 | €5,121 | €4,972 | -€149 | -2.9% |
| Stocks | 30/36 | €5,121 | €4,972 | -€149 | -2.9% |
| Amounts receivable within one year | 40/41 | €17,659 | €1,156 | -€16,503 | -93.5% |
| Trade receivables | 40 | €2,801 | €639 | -€2,163 | -77.2% |
| Other amounts receivable | 41 | €14,857 | €517 | -€14,340 | -96.5% |
| Cash at bank and in hand | 54/58 | €20,997 | €10,234 | -€10,763 | -51.3% |
| Deferred charges and accrued income | 490/1 | €0 | €195 | +€195 | |
| Total equity and liabilities | 10/49 | €55,377 | €66,795 | +€11,418 | +20.6% |
| Equity | 10/15 | €34,298 | €30,680 | -€3,618 | -10.5% |
| Contributions | 10/11 | €18,600 | €8,600 | -€10,000 | -53.8% |
| Reserves | 13 | €15,698 | €22,080 | +€6,382 | +40.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €15,698 | €22,080 | +€6,382 | +40.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,080 | €36,115 | +€15,036 | +71.3% |
| Amounts payable after more than one year | 17 | - | €19,292 | +€19,292 | |
| Financial debts | 170/4 | - | €19,292 | +€19,292 | |
| Amounts payable within one year | 42/48 | €20,761 | €16,823 | -€3,938 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,410 | +€3,410 | |
| Financial debts | 43 | - | €35 | +€35 | |
| Credit institutions | 430/8 | - | €35 | +€35 | |
| Trade debts | 44 | €6,998 | €6,135 | -€863 | -12.3% |
| Suppliers | 440/4 | €6,998 | €6,135 | -€863 | -12.3% |
| Advances received on contracts in progress | 46 | €3,390 | €0 | -€3,390 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,907 | €4,879 | -€3,028 | -38.3% |
| Taxes | 450/3 | €1,809 | €2,410 | +€601 | +33.2% |
| Remuneration and social security | 454/9 | €6,098 | €2,469 | -€3,629 | -59.5% |
| Other amounts payable | 47/48 | €2,466 | €2,364 | -€102 | -4.2% |
| Accrued charges and deferred income | 492/3 | €318 | €0 | -€318 | -100.0% |
| Remuneration, social security and pensions | 62 | €40,465 | €44,045 | +€3,580 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €2,290 | -€176 | -7.2% |
| Other operating charges | 640/8 | €2,494 | €4,471 | +€1,977 | +79.3% |
| Gross operating margin | 9900 | €56,701 | €64,557 | +€7,856 | +13.9% |
| Operating profit (loss) | 9901 | €11,276 | €13,751 | +€2,476 | +22.0% |
| Financial income | 75/76B | €989 | €99 | -€891 | -90.0% |
| Recurring financial income | 75 | €989 | €99 | -€891 | -90.0% |
| Financial charges | 65/66B | €1,368 | €1,714 | +€346 | +25.3% |
| Recurring financial charges | 65 | €1,368 | €1,714 | +€346 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €10,897 | €12,136 | +€1,239 | +11.4% |
| Income taxes | 67/77 | €1,302 | €4,088 | +€2,786 | +214.0% |
| Profit (loss) for the period | 9904 | €9,595 | €8,048 | -€1,547 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,595 | €8,048 | -€1,547 | -16.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.