BASRA: 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.
BASRA
Largest movements
- Receivables within one year +€14,808
up €14,808 (+185.9%), from €7,964 to €22,772
- Stocks and contracts +€7,599
up €7,599 (+98.6%), from €7,704 to €15,303
- Tangible fixed assets -€4,400
no longer reported in 2025 (was €4,400)
- Profit (loss) carried forward +€22,087
up €22,087, from -€19,799 to €2,288
- Debts after one year -€4,645
down €4,645 (-67.8%), from €6,850 to €2,205
- Tax, wage and social debts +€572
up €572 (+6.3%), from €9,039 to €9,611
of which Taxes: +€572
- Purchases and services -€107,147
down €107,147 (-33.0%), from €324,583 to €217,436
- Turnover -€104,634
down €104,634 (-30.5%), from €342,967 to €238,332
- Gross operating margin +€6,355
up €6,355 (+30.4%), from €20,877 to €27,232
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 | €26,749 | €45,050 | +€18,300 | +68.4% |
| Fixed assets | 21/28 | €4,400 | - | -€4,400 | |
| Tangible fixed assets | 22/27 | €4,400 | - | -€4,400 | |
| Furniture and vehicles | 24 | €4,400 | - | -€4,400 | |
| Current assets | 29/58 | €22,349 | €45,050 | +€22,700 | +101.6% |
| Stocks and contracts in progress | 3 | €7,704 | €15,303 | +€7,599 | +98.6% |
| Stocks | 30/36 | €7,704 | €15,303 | +€7,599 | +98.6% |
| Amounts receivable within one year | 40/41 | €7,964 | €22,772 | +€14,808 | +185.9% |
| Other amounts receivable | 41 | €7,964 | €22,772 | +€14,808 | +185.9% |
| Cash at bank and in hand | 54/58 | €6,681 | €6,975 | +€294 | +4.4% |
| Total equity and liabilities | 10/49 | €26,749 | €45,050 | +€18,300 | +68.4% |
| Equity | 10/15 | -€11,739 | €10,348 | +€22,087 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€19,799 | €2,288 | +€22,087 | |
| Amounts payable | 17/49 | €38,488 | €34,702 | -€3,787 | -9.8% |
| Amounts payable after more than one year | 17 | €6,850 | €2,205 | -€4,645 | -67.8% |
| Financial debts | 170/4 | €6,850 | €2,205 | -€4,645 | -67.8% |
| Amounts payable within one year | 42/48 | €31,639 | €32,497 | +€858 | +2.7% |
| Trade debts | 44 | €22,600 | €22,886 | +€286 | +1.3% |
| Suppliers | 440/4 | €22,600 | €22,886 | +€286 | +1.3% |
| Taxes, remuneration and social security | 45 | €9,039 | €9,611 | +€572 | +6.3% |
| Taxes | 450/3 | €4,716 | €5,288 | +€572 | +12.1% |
| Remuneration and social security | 454/9 | €4,323 | €4,323 | = | 0.0% |
| Turnover | 70 | €342,967 | €238,332 | -€104,634 | -30.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €324,583 | €217,436 | -€107,147 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €4,400 | = | 0.0% |
| Other operating charges | 640/8 | €320 | €210 | -€110 | -34.3% |
| Gross operating margin | 9900 | €20,877 | €27,232 | +€6,355 | +30.4% |
| Operating profit (loss) | 9901 | €16,157 | €22,622 | +€6,465 | +40.0% |
| Financial income | 75/76B | - | €183 | +€183 | |
| Recurring financial income | 75 | - | €183 | +€183 | |
| Financial charges | 65/66B | €385 | €146 | -€239 | -62.2% |
| Recurring financial charges | 65 | €385 | €146 | -€239 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €15,772 | €22,659 | +€6,887 | +43.7% |
| Income taxes | 67/77 | - | €572 | +€572 | |
| Profit (loss) for the period | 9904 | €15,772 | €22,087 | +€6,315 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,772 | €22,087 | +€6,315 | +40.0% |
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 7 October 2026 via checked.be.