BASLAN: 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.
BASLAN
Largest movements
- Cash +€3,970
up €3,970 (+130.8%), from €3,035 to €7,006
mainly Net result for the year (+€8,284) and Depreciation (+€2,024)
- Receivables within one year +€3,775
up €3,775 (+47.5%), from €7,945 to €11,720
of which Trade receivables: +€3,690
- Tangible fixed assets -€360
down €360 (-3.5%), from €10,208 to €9,848
of which Plant, machinery and equipment: -€3,112
- Reserves +€8,284
up €8,284 (+62.7%), from €13,205 to €21,489
- Trade debts -€453
down €453 (-29.6%), from €1,533 to €1,080
- Tax, wage and social debts -€342
down €342 (-8.2%), from €4,153 to €3,811
of which Remuneration and social security: -€1,069
- Gross operating margin +€5,178
up €5,178 (+37.0%), from €13,988 to €19,166
- Depreciation -€1,895
down €1,895 (-48.3%), from €3,919 to €2,024
- Taxes +€1,294
up €1,294 (+52.0%), from €2,486 to €3,780
- Other operating charges -€668
down €668 (-39.6%), from €1,687 to €1,019
- Financial charges -€230
down €230 (-16.2%), from €1,421 to €1,191
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 | €22,948 | €30,379 | +€7,432 | +32.4% |
| Fixed assets | 21/28 | €10,208 | €9,848 | -€360 | -3.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10,208 | €9,848 | -€360 | -3.5% |
| Plant, machinery and equipment | 23 | €3,112 | €0 | -€3,112 | -100.0% |
| Furniture and vehicles | 24 | €2,083 | €6,308 | +€4,226 | +202.9% |
| Other tangible fixed assets | 26 | €5,013 | €3,540 | -€1,473 | -29.4% |
| Current assets | 29/58 | €12,740 | €20,531 | +€7,791 | +61.2% |
| Stocks and contracts in progress | 3 | €329 | €364 | +€36 | +10.8% |
| Stocks | 30/36 | €329 | €364 | +€36 | +10.8% |
| Amounts receivable within one year | 40/41 | €7,945 | €11,720 | +€3,775 | +47.5% |
| Trade receivables | 40 | €7,945 | €11,636 | +€3,690 | +46.4% |
| Other amounts receivable | 41 | €0 | €85 | +€85 | |
| Cash at bank and in hand | 54/58 | €3,035 | €7,006 | +€3,970 | +130.8% |
| Deferred charges and accrued income | 490/1 | €1,431 | €1,441 | +€10 | +0.7% |
| Total equity and liabilities | 10/49 | €22,948 | €30,379 | +€7,432 | +32.4% |
| Equity | 10/15 | €17,205 | €25,489 | +€8,284 | +48.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €13,205 | €21,489 | +€8,284 | +62.7% |
| Distributable reserves | 133 | €13,205 | €21,489 | +€8,284 | +62.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,743 | €4,890 | -€852 | -14.8% |
| Amounts payable within one year | 42/48 | €5,743 | €4,890 | -€852 | -14.8% |
| Trade debts | 44 | €1,533 | €1,080 | -€453 | -29.6% |
| Suppliers | 440/4 | €1,533 | €1,080 | -€453 | -29.6% |
| Taxes, remuneration and social security | 45 | €4,153 | €3,811 | -€342 | -8.2% |
| Taxes | 450/3 | €3,053 | €3,780 | +€727 | +23.8% |
| Remuneration and social security | 454/9 | €1,100 | €31 | -€1,069 | -97.2% |
| Other amounts payable | 47/48 | €57 | €0 | -€57 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,919 | €2,024 | -€1,895 | -48.3% |
| Other operating charges | 640/8 | €1,687 | €1,019 | -€668 | -39.6% |
| Non-recurring operating charges | 66A | €0 | €2,867 | +€2,867 | |
| Gross operating margin | 9900 | €13,988 | €19,166 | +€5,178 | +37.0% |
| Operating profit (loss) | 9901 | €8,381 | €13,255 | +€4,874 | +58.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.3% |
| Financial charges | 65/66B | €1,421 | €1,191 | -€230 | -16.2% |
| Recurring financial charges | 65 | €1,421 | €1,191 | -€230 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €6,961 | €12,064 | +€5,102 | +73.3% |
| Income taxes | 67/77 | €2,486 | €3,780 | +€1,294 | +52.0% |
| Profit (loss) for the period | 9904 | €4,475 | €8,284 | +€3,809 | +85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,475 | €8,284 | +€3,809 | +85.1% |
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.