BASOLL: 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.
BASOLL
Largest movements
- Tangible fixed assets -€5,067
down €5,067 (-1.9%), from €271,619 to €266,552
of which Land and buildings: -€7,524
- Other debts +€25,531
up €25,531 (+11.6%), from €220,505 to €246,036
- Debts after one year -€18,661
no longer reported in 2025 (was €18,661)
- Reserves -€6,567
down €6,567 (-12.5%), from €52,456 to €45,889
of which Distributable reserves: -€6,567
- Gross operating margin -€3,258
down €3,258 (-38.0%), from €8,565 to €5,307
- Financial charges -€933
down €933 (-37.9%), from €2,461 to €1,528
- Depreciation +€563
up €563 (+7.0%), from €8,103 to €8,667
- Other operating charges -€127
down €127 (-6.8%), from €1,876 to €1,749
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 | €384,281 | €381,886 | -€2,396 | -0.6% |
| Fixed assets | 21/28 | €371,619 | €366,552 | -€5,067 | -1.4% |
| Tangible fixed assets | 22/27 | €271,619 | €266,552 | -€5,067 | -1.9% |
| Land and buildings | 22 | €269,271 | €261,747 | -€7,524 | -2.8% |
| Plant, machinery and equipment | 23 | €1,211 | €4,193 | +€2,983 | +246.4% |
| Furniture and vehicles | 24 | €1,137 | €612 | -€526 | -46.2% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €12,662 | €15,333 | +€2,671 | +21.1% |
| Stocks and contracts in progress | 3 | €9,491 | €13,235 | +€3,744 | +39.5% |
| Stocks | 30/36 | €9,491 | €13,235 | +€3,744 | +39.5% |
| Amounts receivable within one year | 40/41 | €411 | €301 | -€110 | -26.7% |
| Other amounts receivable | 41 | €411 | €301 | -€110 | -26.7% |
| Cash at bank and in hand | 54/58 | €1,342 | €302 | -€1,039 | -77.5% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,494 | +€76 | +5.3% |
| Total equity and liabilities | 10/49 | €384,281 | €381,886 | -€2,396 | -0.6% |
| Equity | 10/15 | €122,456 | €115,889 | -€6,567 | -5.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €52,456 | €45,889 | -€6,567 | -12.5% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €45,456 | €38,889 | -€6,567 | -14.4% |
| Amounts payable | 17/49 | €261,825 | €265,996 | +€4,171 | +1.6% |
| Amounts payable after more than one year | 17 | €18,661 | - | -€18,661 | |
| Financial debts | 170/4 | €18,661 | - | -€18,661 | |
| Amounts payable within one year | 42/48 | €242,164 | €264,696 | +€22,532 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €21,504 | €18,661 | -€2,843 | -13.2% |
| Trade debts | 44 | €156 | - | -€156 | |
| Suppliers | 440/4 | €156 | - | -€156 | |
| Other amounts payable | 47/48 | €220,505 | €246,036 | +€25,531 | +11.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,300 | +€300 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,103 | €8,667 | +€563 | +7.0% |
| Other operating charges | 640/8 | €1,876 | €1,749 | -€127 | -6.8% |
| Gross operating margin | 9900 | €8,565 | €5,307 | -€3,258 | -38.0% |
| Operating profit (loss) | 9901 | -€1,415 | -€5,109 | -€3,694 | -261.1% |
| Financial income | 75/76B | €88 | €70 | -€18 | -20.5% |
| Recurring financial income | 75 | €88 | €70 | -€18 | -20.5% |
| Financial charges | 65/66B | €2,461 | €1,528 | -€933 | -37.9% |
| Recurring financial charges | 65 | €2,461 | €1,528 | -€933 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,788 | -€6,567 | -€2,779 | -73.4% |
| Profit (loss) for the period | 9904 | -€3,788 | -€6,567 | -€2,779 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,788 | -€6,567 | -€2,779 | -73.4% |
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 4 October 2026 via checked.be.