BASPA: 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.
BASPA
Largest movements
- Intangible fixed assets -€664
down €664 (-40.0%), from €1,660 to €997
- Deferred charges and accrued income +€656
new in 2025: €656
- Receivables within one year +€645
up €645 (+5.6%), from €11,444 to €12,089
of which Other amounts receivable: +€645
- Tangible fixed assets +€496
up €496 (+10.1%), from €4,931 to €5,427
of which Furniture and vehicles: +€1,126
- Debts after one year -€5,000
down €5,000 (-41.7%), from €12,000 to €7,000
- Profit (loss) carried forward +€4,484
up €4,484, from -€3,557 to €926
- Reserves +€2,000
up €2,000 (+66.7%), from €3,000 to €5,000
- Tax, wage and social debts -€1,513
down €1,513 (-34.0%), from €4,445 to €2,932
of which Taxes: -€1,433
- Current portion of long-term debt +€1,510
new in 2025: €1,510
- Taxes +€1,958
up €1,958 (+242.7%), from €807 to €2,765
- Gross operating margin +€674
up €674 (+5.5%), from €12,244 to €12,918
- Financial charges -€179
down €179 (-47.5%), from €378 to €198
- Other operating charges -€145
down €145 (-20.3%), from €716 to €571
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 | €19,644 | €20,893 | +€1,249 | +6.4% |
| Fixed assets | 21/28 | €6,817 | €6,649 | -€168 | -2.5% |
| Intangible fixed assets | 21 | €1,660 | €997 | -€664 | -40.0% |
| Tangible fixed assets | 22/27 | €4,931 | €5,427 | +€496 | +10.1% |
| Land and buildings | 22 | €1,575 | €945 | -€630 | -40.0% |
| Furniture and vehicles | 24 | €3,356 | €4,482 | +€1,126 | +33.5% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €12,827 | €14,245 | +€1,417 | +11.0% |
| Amounts receivable within one year | 40/41 | €11,444 | €12,089 | +€645 | +5.6% |
| Trade receivables | 40 | €9,075 | €9,075 | = | 0.0% |
| Other amounts receivable | 41 | €2,369 | €3,014 | +€645 | +27.2% |
| Cash at bank and in hand | 54/58 | €1,383 | €1,500 | +€117 | +8.5% |
| Deferred charges and accrued income | 490/1 | - | €656 | +€656 | |
| Total equity and liabilities | 10/49 | €19,644 | €20,893 | +€1,249 | +6.4% |
| Equity | 10/15 | €2,443 | €8,926 | +€6,484 | +265.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Distributable reserves | 133 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Profit (loss) carried forward | 14 | -€3,557 | €926 | +€4,484 | |
| Amounts payable | 17/49 | €17,201 | €11,967 | -€5,234 | -30.4% |
| Amounts payable after more than one year | 17 | €12,000 | €7,000 | -€5,000 | -41.7% |
| Financial debts | 170/4 | €12,000 | €7,000 | -€5,000 | -41.7% |
| Amounts payable within one year | 42/48 | €5,201 | €4,967 | -€234 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,510 | +€1,510 | |
| Trade debts | 44 | €16 | €206 | +€190 | +1185.4% |
| Suppliers | 440/4 | €16 | €206 | +€190 | +1185.4% |
| Taxes, remuneration and social security | 45 | €4,445 | €2,932 | -€1,513 | -34.0% |
| Taxes | 450/3 | €2,165 | €732 | -€1,433 | -66.2% |
| Remuneration and social security | 454/9 | €2,280 | €2,200 | -€80 | -3.5% |
| Other amounts payable | 47/48 | €740 | €319 | -€422 | -56.9% |
| Remuneration, social security and pensions | 62 | €14 | €62 | +€47 | +338.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,729 | €2,839 | +€110 | +4.0% |
| Other operating charges | 640/8 | €716 | €571 | -€145 | -20.3% |
| Gross operating margin | 9900 | €12,244 | €12,918 | +€674 | +5.5% |
| Operating profit (loss) | 9901 | €8,785 | €9,446 | +€662 | +7.5% |
| Financial income | 75/76B | €1 | €0 | -€0 | -29.7% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -29.7% |
| Financial charges | 65/66B | €378 | €198 | -€179 | -47.5% |
| Recurring financial charges | 65 | €378 | €198 | -€179 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €8,408 | €9,248 | +€841 | +10.0% |
| Income taxes | 67/77 | €807 | €2,765 | +€1,958 | +242.7% |
| Profit (loss) for the period | 9904 | €7,601 | €6,484 | -€1,117 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,601 | €6,484 | -€1,117 | -14.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.