BASMATI: 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.
BASMATI
Largest movements
- Cash -€215,690
down €215,690 (-68.6%), from €314,594 to €98,904
mainly Contributions, distributions and other (-€305,923) and Tax, wage and social debts (-€27,299)
- Current investments +€25,000
up €25,000 (+567.6%), from €4,404 to €29,404
- Receivables within one year +€9,940
up €9,940 (+51.9%), from €19,164 to €29,104
of which Trade receivables: +€7,270
- Reserves -€164,743
down €164,743 (-60.3%), from €273,269 to €108,526
- Tax, wage and social debts -€27,299
down €27,299 (-31.9%), from €85,651 to €58,352
of which Taxes: -€34,274
- Other debts +€10,265
up €10,265 (+1413.7%), from €726 to €10,991
No income-statement line moved by more than 1% of the activity.
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 | €366,741 | €185,211 | -€181,531 | -49.5% |
| Fixed assets | 21/28 | €1,687 | €1,885 | +€198 | +11.8% |
| Tangible fixed assets | 22/27 | €1,687 | €1,885 | +€198 | +11.8% |
| Furniture and vehicles | 24 | €1,687 | €1,885 | +€198 | +11.8% |
| Current assets | 29/58 | €365,055 | €183,326 | -€181,729 | -49.8% |
| Amounts receivable after more than one year | 29 | €24,261 | €21,835 | -€2,425 | -10.0% |
| Other amounts receivable | 291 | €24,261 | €21,835 | -€2,425 | -10.0% |
| Amounts receivable within one year | 40/41 | €19,164 | €29,104 | +€9,940 | +51.9% |
| Trade receivables | 40 | €16,071 | €23,341 | +€7,270 | +45.2% |
| Other amounts receivable | 41 | €3,093 | €5,763 | +€2,670 | +86.3% |
| Current investments | 50/53 | €4,404 | €29,404 | +€25,000 | +567.6% |
| Cash at bank and in hand | 54/58 | €314,594 | €98,904 | -€215,690 | -68.6% |
| Deferred charges and accrued income | 490/1 | €2,631 | €4,077 | +€1,446 | +55.0% |
| Total equity and liabilities | 10/49 | €366,741 | €185,211 | -€181,531 | -49.5% |
| Equity | 10/15 | €278,269 | €113,526 | -€164,743 | -59.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €273,269 | €108,526 | -€164,743 | -60.3% |
| Distributable reserves | 133 | €273,269 | €108,526 | -€164,743 | -60.3% |
| Amounts payable | 17/49 | €88,472 | €71,685 | -€16,787 | -19.0% |
| Amounts payable within one year | 42/48 | €88,472 | €71,685 | -€16,787 | -19.0% |
| Trade debts | 44 | €2,095 | €2,342 | +€247 | +11.8% |
| Suppliers | 440/4 | €2,095 | €2,342 | +€247 | +11.8% |
| Taxes, remuneration and social security | 45 | €85,651 | €58,352 | -€27,299 | -31.9% |
| Taxes | 450/3 | €85,651 | €51,376 | -€34,274 | -40.0% |
| Remuneration and social security | 454/9 | €0 | €6,976 | +€6,976 | |
| Other amounts payable | 47/48 | €726 | €10,991 | +€10,265 | +1413.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,349 | €918 | -€431 | -31.9% |
| Other operating charges | 640/8 | €393 | €894 | +€501 | +127.6% |
| Gross operating margin | 9900 | €181,890 | €183,401 | +€1,510 | +0.8% |
| Operating profit (loss) | 9901 | €180,148 | €181,588 | +€1,440 | +0.8% |
| Financial income | 75/76B | €1,495 | €3,016 | +€1,522 | +101.8% |
| Recurring financial income | 75 | €1,495 | €3,016 | +€1,522 | +101.8% |
| Financial charges | 65/66B | €221 | €238 | +€18 | +8.1% |
| Recurring financial charges | 65 | €221 | €238 | +€18 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €181,422 | €184,366 | +€2,944 | +1.6% |
| Income taxes | 67/77 | €41,774 | €43,187 | +€1,412 | +3.4% |
| Profit (loss) for the period | 9904 | €139,648 | €141,179 | +€1,532 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €139,648 | €141,179 | +€1,532 | +1.1% |
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 6 October 2026 via checked.be.