BASQUITA: 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.
BASQUITA
Largest movements
- Cash +€89,359
up €89,359 (+575%), from €15,529 to €104,887
mainly Stocks and contracts (+€57,002) and Depreciation (+€31,275)
- Stocks and contracts -€57,002
down €57,002 (-50.3%), from €113,418 to €56,415
- Tangible fixed assets -€31,275
down €31,275 (-11.7%), from €268,449 to €237,173
- Receivables within one year +€8,163
up €8,163 (+24.2%), from €33,741 to €41,904
- Reserves +€25,188
up €25,188 (+32.3%), from €78,040 to €103,228
- Debts after one year -€19,000
down €19,000 (-17.6%), from €107,916 to €88,916
- Tax, wage and social debts +€12,098
up €12,098 (+117%), from €10,367 to €22,465
- Other debts -€5,514
down €5,514 (-3.3%), from €169,488 to €163,973
- Gross operating margin +€11,589
up €11,589 (+18.5%), from €62,758 to €74,347
- Taxes +€9,030
up €9,030 (+913%), from €989 to €10,018
- Depreciation -€2,043
down €2,043 (-6.1%), from €33,318 to €31,275
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 | €435,494 | €444,211 | +€8,717 | +2.0% |
| Fixed assets | 21/28 | €271,608 | €240,333 | -€31,275 | -11.5% |
| Tangible fixed assets | 22/27 | €268,449 | €237,173 | -€31,275 | -11.7% |
| Land and buildings | 22 | €200,779 | €185,311 | -€15,468 | -7.7% |
| Plant, machinery and equipment | 23 | €62,792 | €49,820 | -€12,972 | -20.7% |
| Furniture and vehicles | 24 | €4,878 | €2,042 | -€2,836 | -58.1% |
| Financial fixed assets | 28 | €3,160 | €3,160 | = | 0.0% |
| Current assets | 29/58 | €163,886 | €203,878 | +€39,993 | +24.4% |
| Stocks and contracts in progress | 3 | €113,418 | €56,415 | -€57,002 | -50.3% |
| Stocks | 30/36 | €113,418 | €56,415 | -€57,002 | -50.3% |
| Amounts receivable within one year | 40/41 | €33,741 | €41,904 | +€8,163 | +24.2% |
| Trade receivables | 40 | €33,741 | €41,904 | +€8,163 | +24.2% |
| Cash at bank and in hand | 54/58 | €15,529 | €104,887 | +€89,359 | +575% |
| Deferred charges and accrued income | 490/1 | €1,199 | €672 | -€527 | -44.0% |
| Total equity and liabilities | 10/49 | €435,494 | €444,211 | +€8,717 | +2.0% |
| Equity | 10/15 | €96,632 | €121,820 | +€25,188 | +26.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €78,040 | €103,228 | +€25,188 | +32.3% |
| Distributable reserves | 133 | €78,040 | €103,228 | +€25,188 | +32.3% |
| Amounts payable | 17/49 | €338,862 | €322,391 | -€16,471 | -4.9% |
| Amounts payable after more than one year | 17 | €107,916 | €88,916 | -€19,000 | -17.6% |
| Financial debts | 170/4 | €107,916 | €88,916 | -€19,000 | -17.6% |
| Amounts payable within one year | 42/48 | €230,946 | €231,117 | +€172 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €21,940 | €19,000 | -€2,940 | -13.4% |
| Trade debts | 44 | €29,152 | €25,679 | -€3,473 | -11.9% |
| Suppliers | 440/4 | €29,152 | €25,679 | -€3,473 | -11.9% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €10,367 | €22,465 | +€12,098 | +117% |
| Taxes | 450/3 | €10,367 | €22,465 | +€12,098 | +117% |
| Other amounts payable | 47/48 | €169,488 | €163,973 | -€5,514 | -3.3% |
| Accrued charges and deferred income | 492/3 | - | €2,358 | +€2,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,318 | €31,275 | -€2,043 | -6.1% |
| Other operating charges | 640/8 | €4,812 | €5,232 | +€420 | +8.7% |
| Gross operating margin | 9900 | €62,758 | €74,347 | +€11,589 | +18.5% |
| Operating profit (loss) | 9901 | €24,627 | €37,839 | +€13,212 | +53.6% |
| Financial income | 75/76B | €144 | €9 | -€134 | -93.5% |
| Recurring financial income | 75 | €144 | €9 | -€134 | -93.5% |
| Non-recurring financial income | 76B | €144 | - | -€144 | |
| Financial charges | 65/66B | €2,325 | €2,643 | +€317 | +13.6% |
| Recurring financial charges | 65 | €2,325 | €2,643 | +€317 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €22,446 | €35,206 | +€12,760 | +56.8% |
| Income taxes | 67/77 | €989 | €10,018 | +€9,030 | +913% |
| Profit (loss) for the period | 9904 | €21,457 | €25,188 | +€3,731 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,457 | €25,188 | +€3,731 | +17.4% |
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.