BASON BIBI: what changed
Two financial 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.
BASON BIBI
Largest movements
- Cash -€16,591
down €16,591 (-20.4%), from €81,162 to €64,570
mainly Tax, wage and social debts (-€24,166) and Trade debts (-€14,821)
- Stocks and contracts -€8,561
down €8,561 (-17.3%), from €49,535 to €40,974
- Receivables within one year -€7,679
down €7,679 (-23.0%), from €33,343 to €25,664
of which Trade receivables: -€6,534
- Tangible fixed assets +€5,265
up €5,265 (+38.5%), from €13,661 to €18,925
of which Furniture and vehicles: +€9,223
- Tax, wage and social debts -€24,166
down €24,166 (-68.6%), from €35,205 to €11,039
of which Remuneration and social security: -€19,381
- Profit (loss) carried forward +€17,984
up €17,984 (+33.2%), from €54,199 to €72,183
- Trade debts -€14,821
down €14,821 (-32.5%), from €45,564 to €30,744
- Debts after one year -€7,571
down €7,571 (-31.1%), from €24,327 to €16,757
- Gross operating margin +€21,852
up €21,852 (+41.3%), from €52,882 to €74,734
- Staff costs +€15,866
up €15,866 (+55.5%), from €28,593 to €44,459
- Taxes -€6,984
no longer reported in 2025 (was €6,984)
- Depreciation +€1,117
up €1,117 (+19.9%), from €5,603 to €6,720
- Other operating charges -€831
down €831 (-58.2%), from €1,428 to €597
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.
Derived cash bridge
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 | €188,467 | €160,349 | -€28,118 | -14.9% |
| Fixed assets | 21/28 | €22,763 | €28,027 | +€5,265 | +23.1% |
| Tangible fixed assets | 22/27 | €13,661 | €18,925 | +€5,265 | +38.5% |
| Plant, machinery and equipment | 23 | €11,767 | €7,810 | -€3,958 | -33.6% |
| Furniture and vehicles | 24 | €1,893 | €11,116 | +€9,223 | +487% |
| Financial fixed assets | 28 | €9,102 | €9,102 | = | 0.0% |
| Current assets | 29/58 | €165,705 | €132,322 | -€33,383 | -20.1% |
| Stocks and contracts in progress | 3 | €49,535 | €40,974 | -€8,561 | -17.3% |
| Stocks | 30/36 | €49,535 | €40,974 | -€8,561 | -17.3% |
| Amounts receivable within one year | 40/41 | €33,343 | €25,664 | -€7,679 | -23.0% |
| Trade receivables | 40 | €11,088 | €4,554 | -€6,534 | -58.9% |
| Other amounts receivable | 41 | €22,255 | €21,110 | -€1,145 | -5.1% |
| Cash at bank and in hand | 54/58 | €81,162 | €64,570 | -€16,591 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,665 | €1,113 | -€552 | -33.1% |
| Total equity and liabilities | 10/49 | €188,467 | €160,349 | -€28,118 | -14.9% |
| Equity | 10/15 | €74,659 | €92,643 | +€17,984 | +24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,199 | €72,183 | +€17,984 | +33.2% |
| Amounts payable | 17/49 | €113,808 | €67,706 | -€46,102 | -40.5% |
| Amounts payable after more than one year | 17 | €24,327 | €16,757 | -€7,571 | -31.1% |
| Financial debts | 170/4 | €24,327 | €16,757 | -€7,571 | -31.1% |
| Amounts payable within one year | 42/48 | €89,481 | €50,949 | -€38,531 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €8,611 | €9,167 | +€555 | +6.4% |
| Trade debts | 44 | €45,564 | €30,744 | -€14,821 | -32.5% |
| Suppliers | 440/4 | €45,564 | €30,744 | -€14,821 | -32.5% |
| Taxes, remuneration and social security | 45 | €35,205 | €11,039 | -€24,166 | -68.6% |
| Taxes | 450/3 | €4,883 | €98 | -€4,785 | -98.0% |
| Remuneration and social security | 454/9 | €30,322 | €10,941 | -€19,381 | -63.9% |
| Other amounts payable | 47/48 | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €28,593 | €44,459 | +€15,866 | +55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,603 | €6,720 | +€1,117 | +19.9% |
| Other operating charges | 640/8 | €1,428 | €597 | -€831 | -58.2% |
| Gross operating margin | 9900 | €52,882 | €74,734 | +€21,852 | +41.3% |
| Operating profit (loss) | 9901 | €17,258 | €22,958 | +€5,700 | +33.0% |
| Financial income | 75/76B | €1 | €4 | +€3 | +232% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +232% |
| Financial charges | 65/66B | €5,245 | €4,978 | -€267 | -5.1% |
| Recurring financial charges | 65 | €5,245 | €4,978 | -€267 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €12,015 | €17,984 | +€5,969 | +49.7% |
| Income taxes | 67/77 | €6,984 | - | -€6,984 | |
| Profit (loss) for the period | 9904 | €5,030 | €17,984 | +€12,954 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €5,030 | €17,984 | +€12,954 | +258% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.