BASLIE: 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.
BASLIE
Largest movements
- Receivables within one year +€16,991
up €16,991 (+28.8%), from €58,929 to €75,920
of which Other amounts receivable: +€15,601
- Tangible fixed assets -€12,684
down €12,684 (-23.3%), from €54,415 to €41,731
of which Furniture and vehicles: -€9,983
- Cash -€6,118
down €6,118 (-48.0%), from €12,743 to €6,626
mainly Receivables within one year (-€16,991) and Debts after one year (-€9,262)
- Deferred charges and accrued income -€3,296
down €3,296 (-93.6%), from €3,521 to €225
- Debts after one year -€9,262
down €9,262 (-27.3%), from €33,963 to €24,701
- Current portion of long-term debt +€2,828
up €2,828 (+34.6%), from €8,174 to €11,002
- Accrued charges and deferred income -€2,463
down €2,463 (-63.9%), from €3,856 to €1,393
- Tax, wage and social debts +€1,922
up €1,922 (+29.7%), from €6,471 to €8,392
of which Remuneration and social security: +€3,931
- Gross operating margin -€9,396
down €9,396 (-34.4%), from €27,352 to €17,956
- Financial income +€3,354
up €3,354 (+95.3%), from €3,519 to €6,873
- Taxes -€2,286
down €2,286 (-53.3%), from €4,286 to €2,000
- Depreciation +€1,871
up €1,871 (+15.5%), from €12,051 to €13,922
- Other operating charges -€532
down €532 (-10.4%), from €5,133 to €4,602
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 | €131,306 | €125,819 | -€5,487 | -4.2% |
| Fixed assets | 21/28 | €54,497 | €41,813 | -€12,684 | -23.3% |
| Tangible fixed assets | 22/27 | €54,415 | €41,731 | -€12,684 | -23.3% |
| Land and buildings | 22 | €18,575 | €17,018 | -€1,558 | -8.4% |
| Plant, machinery and equipment | 23 | €5,447 | €3,271 | -€2,175 | -39.9% |
| Furniture and vehicles | 24 | €29,428 | €19,445 | -€9,983 | -33.9% |
| Other tangible fixed assets | 26 | €965 | €1,997 | +€1,032 | +106.9% |
| Financial fixed assets | 28 | €82 | €82 | = | 0.0% |
| Current assets | 29/58 | €76,810 | €84,006 | +€7,196 | +9.4% |
| Stocks and contracts in progress | 3 | €1,617 | €1,235 | -€382 | -23.6% |
| Stocks | 30/36 | €1,617 | €1,235 | -€382 | -23.6% |
| Amounts receivable within one year | 40/41 | €58,929 | €75,920 | +€16,991 | +28.8% |
| Trade receivables | 40 | - | €1,391 | +€1,391 | |
| Other amounts receivable | 41 | €58,929 | €74,529 | +€15,601 | +26.5% |
| Cash at bank and in hand | 54/58 | €12,743 | €6,626 | -€6,118 | -48.0% |
| Deferred charges and accrued income | 490/1 | €3,521 | €225 | -€3,296 | -93.6% |
| Total equity and liabilities | 10/49 | €131,306 | €125,819 | -€5,487 | -4.2% |
| Equity | 10/15 | €74,738 | €74,958 | +€219 | +0.3% |
| Contributions | 10/11 | €25,100 | €25,100 | = | 0.0% |
| Reserves | 13 | €27,583 | €27,583 | = | 0.0% |
| Distributable reserves | 133 | €27,583 | €27,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,056 | €22,275 | +€219 | +1.0% |
| Amounts payable | 17/49 | €56,568 | €50,861 | -€5,707 | -10.1% |
| Amounts payable after more than one year | 17 | €33,963 | €24,701 | -€9,262 | -27.3% |
| Financial debts | 170/4 | €33,963 | €24,701 | -€9,262 | -27.3% |
| Amounts payable within one year | 42/48 | €18,748 | €24,767 | +€6,018 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €8,174 | €11,002 | +€2,828 | +34.6% |
| Trade debts | 44 | €4,103 | €5,372 | +€1,269 | +30.9% |
| Suppliers | 440/4 | €4,103 | €5,372 | +€1,269 | +30.9% |
| Taxes, remuneration and social security | 45 | €6,471 | €8,392 | +€1,922 | +29.7% |
| Taxes | 450/3 | €6,471 | €4,462 | -€2,009 | -31.0% |
| Remuneration and social security | 454/9 | - | €3,931 | +€3,931 | |
| Accrued charges and deferred income | 492/3 | €3,856 | €1,393 | -€2,463 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,051 | €13,922 | +€1,871 | +15.5% |
| Other operating charges | 640/8 | €5,133 | €4,602 | -€532 | -10.4% |
| Gross operating margin | 9900 | €27,352 | €17,956 | -€9,396 | -34.4% |
| Operating profit (loss) | 9901 | €10,168 | -€568 | -€10,736 | |
| Financial income | 75/76B | €3,519 | €6,873 | +€3,354 | +95.3% |
| Recurring financial income | 75 | €3,519 | €6,873 | +€3,354 | +95.3% |
| Financial charges | 65/66B | €3,708 | €4,086 | +€378 | +10.2% |
| Recurring financial charges | 65 | €3,708 | €4,086 | +€378 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €9,978 | €2,219 | -€7,759 | -77.8% |
| Income taxes | 67/77 | €4,286 | €2,000 | -€2,286 | -53.3% |
| Profit (loss) for the period | 9904 | €5,692 | €219 | -€5,473 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,692 | €219 | -€5,473 | -96.1% |
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 9 October 2026 via checked.be.