BaSS: 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.
BaSS
Largest movements
- Tangible fixed assets +€25,480
up €25,480 (+264.7%), from €9,627 to €35,107
of which Furniture and vehicles: +€25,257
- Receivables within one year -€17,262
down €17,262 (-78.6%), from €21,952 to €4,690
of which Trade receivables: -€17,409
- Profit (loss) carried forward +€47,475
up €47,475 (+202.1%), from €23,492 to €70,966
- Debts after one year -€44,702
down €44,702 (-16.3%), from €273,822 to €229,119
- Tax, wage and social debts +€5,799
up €5,799 (+88.3%), from €6,565 to €12,364
- Gross operating margin +€31,003
up €31,003 (+64.5%), from €48,068 to €79,072
- Depreciation +€7,090
up €7,090 (+303.8%), from €2,334 to €9,424
- Taxes +€3,873
up €3,873 (+28.8%), from €13,453 to €17,326
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 | €520,706 | €532,414 | +€11,708 | +2.2% |
| Fixed assets | 21/28 | €459,627 | €485,107 | +€25,480 | +5.5% |
| Tangible fixed assets | 22/27 | €9,627 | €35,107 | +€25,480 | +264.7% |
| Plant, machinery and equipment | 23 | €9,566 | €9,789 | +€223 | +2.3% |
| Furniture and vehicles | 24 | €61 | €25,318 | +€25,257 | +41229.4% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €61,079 | €47,306 | -€13,772 | -22.5% |
| Amounts receivable within one year | 40/41 | €21,952 | €4,690 | -€17,262 | -78.6% |
| Trade receivables | 40 | €21,909 | €4,500 | -€17,409 | -79.5% |
| Other amounts receivable | 41 | €43 | €190 | +€147 | +345.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €38,368 | €41,975 | +€3,607 | +9.4% |
| Deferred charges and accrued income | 490/1 | €759 | €642 | -€117 | -15.4% |
| Total equity and liabilities | 10/49 | €520,706 | €532,414 | +€11,708 | +2.2% |
| Equity | 10/15 | €154,415 | €201,890 | +€47,475 | +30.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €110,464 | €110,464 | = | 0.0% |
| Distributable reserves | 133 | €110,464 | €110,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,492 | €70,966 | +€47,475 | +202.1% |
| Amounts payable | 17/49 | €366,291 | €330,524 | -€35,767 | -9.8% |
| Amounts payable after more than one year | 17 | €273,822 | €229,119 | -€44,702 | -16.3% |
| Financial debts | 170/4 | €273,822 | €229,119 | -€44,702 | -16.3% |
| Amounts payable within one year | 42/48 | €92,469 | €101,405 | +€8,936 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €44,081 | €44,702 | +€621 | +1.4% |
| Trade debts | 44 | €1,593 | €2,596 | +€1,003 | +63.0% |
| Suppliers | 440/4 | €1,593 | €2,596 | +€1,003 | +63.0% |
| Taxes, remuneration and social security | 45 | €6,565 | €12,364 | +€5,799 | +88.3% |
| Taxes | 450/3 | €6,565 | €12,364 | +€5,799 | +88.3% |
| Other amounts payable | 47/48 | €40,231 | €41,742 | +€1,512 | +3.8% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €9,424 | +€7,090 | +303.8% |
| Other operating charges | 640/8 | €1,187 | €438 | -€749 | -63.1% |
| Gross operating margin | 9900 | €48,068 | €79,072 | +€31,003 | +64.5% |
| Operating profit (loss) | 9901 | €44,548 | €69,210 | +€24,662 | +55.4% |
| Financial charges | 65/66B | €5,127 | €4,409 | -€718 | -14.0% |
| Recurring financial charges | 65 | €5,127 | €4,409 | -€718 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €39,421 | €64,800 | +€25,380 | +64.4% |
| Income taxes | 67/77 | €13,453 | €17,326 | +€3,873 | +28.8% |
| Profit (loss) for the period | 9904 | €25,968 | €47,475 | +€21,507 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,968 | €47,475 | +€21,507 | +82.8% |
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 6 October 2026 via checked.be.