BaSql: 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.
BaSql
Largest movements
- Cash +€20,526
up €20,526 (+21.9%), from €93,545 to €114,071
mainly Net result for the year (+€32,804) and Other debts (+€22,294)
- Tangible fixed assets +€15,796
up €15,796 (+196.2%), from €8,052 to €23,848
of which Furniture and vehicles: +€12,075
- Receivables within one year -€7,449
down €7,449 (-26.7%), from €27,887 to €20,438
of which Other amounts receivable: -€4,922
- Other debts +€22,294
up €22,294 (+796.7%), from €2,798 to €25,092
- Reserves +€10,488
up €10,488 (+10.7%), from €97,782 to €108,270
of which Distributable reserves: +€10,488
- Tax, wage and social debts -€4,541
down €4,541 (-31.4%), from €14,474 to €9,933
- Gross operating margin -€3,319
down €3,319 (-5.8%), from €57,596 to €54,277
- Depreciation +€2,131
up €2,131 (+36.2%), from €5,894 to €8,024
- Taxes -€1,705
down €1,705 (-11.7%), from €14,571 to €12,867
- Financial income +€705
up €705 (+218.4%), from €323 to €1,028
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 | €134,608 | €162,928 | +€28,320 | +21.0% |
| Fixed assets | 21/28 | €8,052 | €23,848 | +€15,796 | +196.2% |
| Tangible fixed assets | 22/27 | €8,052 | €23,848 | +€15,796 | +196.2% |
| Land and buildings | 22 | €853 | €568 | -€284 | -33.3% |
| Plant, machinery and equipment | 23 | €4,305 | €8,704 | +€4,399 | +102.2% |
| Furniture and vehicles | 24 | €1,321 | €13,396 | +€12,075 | +914.0% |
| Other tangible fixed assets | 26 | €1,573 | €1,180 | -€393 | -25.0% |
| Current assets | 29/58 | €126,556 | €139,080 | +€12,524 | +9.9% |
| Stocks and contracts in progress | 3 | €5,124 | €4,570 | -€554 | -10.8% |
| Stocks | 30/36 | €5,124 | €4,570 | -€554 | -10.8% |
| Amounts receivable within one year | 40/41 | €27,887 | €20,438 | -€7,449 | -26.7% |
| Trade receivables | 40 | €20,525 | €17,998 | -€2,527 | -12.3% |
| Other amounts receivable | 41 | €7,362 | €2,440 | -€4,922 | -66.9% |
| Cash at bank and in hand | 54/58 | €93,545 | €114,071 | +€20,526 | +21.9% |
| Total equity and liabilities | 10/49 | €134,608 | €162,928 | +€28,320 | +21.0% |
| Equity | 10/15 | €116,382 | €126,870 | +€10,488 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,782 | €108,270 | +€10,488 | +10.7% |
| Tax-exempt reserves | 132 | €3,103 | €3,103 | = | 0.0% |
| Distributable reserves | 133 | €94,679 | €105,167 | +€10,488 | +11.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,225 | €36,058 | +€17,832 | +97.8% |
| Amounts payable within one year | 42/48 | €18,225 | €36,058 | +€17,832 | +97.8% |
| Trade debts | 44 | €953 | €1,032 | +€79 | +8.3% |
| Suppliers | 440/4 | €953 | €1,032 | +€79 | +8.3% |
| Taxes, remuneration and social security | 45 | €14,474 | €9,933 | -€4,541 | -31.4% |
| Taxes | 450/3 | €14,474 | €9,933 | -€4,541 | -31.4% |
| Other amounts payable | 47/48 | €2,798 | €25,092 | +€22,294 | +796.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,894 | €8,024 | +€2,131 | +36.2% |
| Other operating charges | 640/8 | €1,434 | €1,424 | -€9 | -0.6% |
| Gross operating margin | 9900 | €57,596 | €54,277 | -€3,319 | -5.8% |
| Operating profit (loss) | 9901 | €50,269 | €44,828 | -€5,440 | -10.8% |
| Financial income | 75/76B | €323 | €1,028 | +€705 | +218.4% |
| Recurring financial income | 75 | €323 | €1,028 | +€705 | +218.4% |
| Financial charges | 65/66B | €220 | €185 | -€35 | -15.8% |
| Recurring financial charges | 65 | €220 | €185 | -€35 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €50,371 | €45,671 | -€4,701 | -9.3% |
| Income taxes | 67/77 | €14,571 | €12,867 | -€1,705 | -11.7% |
| Profit (loss) for the period | 9904 | €35,800 | €32,804 | -€2,996 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,800 | €32,804 | -€2,996 | -8.4% |
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 8 October 2026 via checked.be.