BASOK: 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.
What changed
BASOK
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€203,534
2024 · €263,710-€467,244
Equity
€484,847
2024 · €688,381-€203,534
Cash
€36,392
2024 · €59,417-€23,024
Balance sheet total
€5.6m
2024 · €5.7m-€91,322
Largest movements
Assets
- Tangible fixed assets -€95,765
down €95,765 (-1.8%), from €5.2m to €5.1m
of which Land and buildings: -€53,367
Equity and liabilities
- Reserves -€203,534
down €203,534 (-30.4%), from €669,831 to €466,297
of which Distributable reserves: -€203,534
- Other debts +€155,846
up €155,846 (+43.8%), from €355,986 to €511,832
Income statement
- Gross operating margin -€456,162
down €456,162 (-91.6%), from €497,958 to €41,796
- Other operating charges +€33,128
up €33,128 (+442.1%), from €7,492 to €40,620
- Staff costs -€28,693
down €28,693 (-71.9%), from €39,894 to €11,201
- Depreciation +€13,974
up €13,974 (+7.8%), from €178,783 to €192,757
- Financial income +€6,464
up €6,464 (+49.8%), from €12,977 to €19,441
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.
Result 2024
€263,710
Gross operating margin
-€456,162
Staff costs
+€28,693
Depreciation
-€13,974
Other operating charges
-€33,128
Financial income
+€6,464
Financial charges
+€748
Taxes
+€114
Result 2025
-€203,534
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.
From operations
+€138,701
Investment
-€109,930
Financing
-€51,796
Cash 2024
€59,417
From operations (derived)
+€138,701
Net result for the year
-€203,534
Depreciation
+€192,757
Receivables within one year
-€15,196
Deferred charges and accrued income
+€667
Trade debts
+€13,196
Tax, wage and social debts
-€5,034
Other debts
+€155,846
Investment (derived)
-€109,930
Investment in fixed assets (net)
-€96,991
Current investments
-€12,939
Financing
-€51,796
Debts after one year
-€55,367
Current portion of long-term debt
+€815
Short-term financial debts
+€2,756
Cash 2025
€36,392
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,689,437 | €5,598,116 | -€91,322 | -1.6% |
| Fixed assets | 21/28 | €5,198,040 | €5,102,275 | -€95,765 | -1.8% |
| Tangible fixed assets | 22/27 | €5,197,890 | €5,102,125 | -€95,765 | -1.8% |
| Land and buildings | 22 | €5,044,083 | €4,990,715 | -€53,367 | -1.1% |
| Plant, machinery and equipment | 23 | €55,614 | €43,455 | -€12,159 | -21.9% |
| Furniture and vehicles | 24 | €92,493 | €65,105 | -€27,389 | -29.6% |
| Other tangible fixed assets | 26 | €5,700 | €2,850 | -€2,850 | -50.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €491,397 | €495,840 | +€4,443 | +0.9% |
| Amounts receivable within one year | 40/41 | €15,978 | €31,174 | +€15,196 | +95.1% |
| Trade receivables | 40 | €8,835 | €25,887 | +€17,051 | +193.0% |
| Other amounts receivable | 41 | €7,143 | €5,288 | -€1,855 | -26.0% |
| Current investments | 50/53 | €410,643 | €423,582 | +€12,939 | +3.2% |
| Cash at bank and in hand | 54/58 | €59,417 | €36,392 | -€23,024 | -38.8% |
| Deferred charges and accrued income | 490/1 | €5,359 | €4,692 | -€667 | -12.4% |
| Total equity and liabilities | 10/49 | €5,689,437 | €5,598,116 | -€91,322 | -1.6% |
| Equity | 10/15 | €688,381 | €484,847 | -€203,534 | -29.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €669,831 | €466,297 | -€203,534 | -30.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €669,831 | €466,297 | -€203,534 | -30.4% |
| Amounts payable | 17/49 | €5,001,057 | €5,113,269 | +€112,212 | +2.2% |
| Amounts payable after more than one year | 17 | €4,552,794 | €4,497,427 | -€55,367 | -1.2% |
| Financial debts | 170/4 | €4,552,794 | €4,497,427 | -€55,367 | -1.2% |
| Amounts payable within one year | 42/48 | €445,762 | €613,341 | +€167,579 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €63,701 | €64,516 | +€815 | +1.3% |
| Financial debts | 43 | €336 | €3,093 | +€2,756 | +819.2% |
| Credit institutions | 430/8 | €336 | €3,093 | +€2,756 | +819.2% |
| Trade debts | 44 | €13,990 | €27,186 | +€13,196 | +94.3% |
| Suppliers | 440/4 | €13,990 | €27,186 | +€13,196 | +94.3% |
| Taxes, remuneration and social security | 45 | €11,748 | €6,714 | -€5,034 | -42.9% |
| Taxes | 450/3 | €1,387 | €6,714 | +€5,326 | +383.9% |
| Remuneration and social security | 454/9 | €10,361 | €0 | -€10,361 | -100.0% |
| Other amounts payable | 47/48 | €355,986 | €511,832 | +€155,846 | +43.8% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €331,662 | €0 | -€331,662 | -100.0% |
| Remuneration, social security and pensions | 62 | €39,894 | €11,201 | -€28,693 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,783 | €192,757 | +€13,974 | +7.8% |
| Other operating charges | 640/8 | €7,492 | €40,620 | +€33,128 | +442.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €497,958 | €41,796 | -€456,162 | -91.6% |
| Operating profit (loss) | 9901 | €271,789 | -€202,781 | -€474,570 | |
| Financial income | 75/76B | €12,977 | €19,441 | +€6,464 | +49.8% |
| Recurring financial income | 75 | €12,977 | €19,441 | +€6,464 | +49.8% |
| Financial charges | 65/66B | €20,217 | €19,469 | -€748 | -3.7% |
| Recurring financial charges | 65 | €20,217 | €19,469 | -€748 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €264,549 | -€202,809 | -€467,358 | |
| Income taxes | 67/77 | €839 | €725 | -€114 | -13.5% |
| Profit (loss) for the period | 9904 | €263,710 | -€203,534 | -€467,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €263,710 | -€203,534 | -€467,244 |
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 5 October 2026 via checked.be.