BASS 7 IMMO: 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.
BASS 7 IMMO
Largest movements
- Tangible fixed assets -€69,269
down €69,269 (-15.6%), from €443,605 to €374,336
of which Leasing and similar rights: -€43,701
- Cash -€13,150
down €13,150 (-63.7%), from €20,657 to €7,507
mainly Debts after one year (-€54,029) and Trade debts (-€16,054)
- Debts after one year -€54,029
down €54,029 (-22.3%), from €242,757 to €188,728
- Trade debts -€16,054
down €16,054 (-64.2%), from €25,004 to €8,950
- Current portion of long-term debt -€9,949
down €9,949 (-15.8%), from €63,148 to €53,199
- Other debts -€7,928
down €7,928 (-5.9%), from €135,505 to €127,577
- Staff costs -€82,220
down €82,220 (-26.1%), from €314,920 to €232,700
- Gross operating margin +€26,349
up €26,349 (+8.8%), from €300,560 to €326,910
- Depreciation -€8,920
down €8,920 (-11.0%), from €81,025 to €72,105
- Financial charges -€4,617
down €4,617 (-33.2%), from €13,924 to €9,308
of which Financial charges: -€4,616
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 | €598,668 | €516,132 | -€82,536 | -13.8% |
| Fixed assets | 21/28 | €443,605 | €374,336 | -€69,269 | -15.6% |
| Tangible fixed assets | 22/27 | €443,605 | €374,336 | -€69,269 | -15.6% |
| Land and buildings | 22 | €305,399 | €289,488 | -€15,911 | -5.2% |
| Plant, machinery and equipment | 23 | €8,421 | €5,398 | -€3,023 | -35.9% |
| Furniture and vehicles | 24 | €9,100 | €2,467 | -€6,633 | -72.9% |
| Leasing and similar rights | 25 | €120,684 | €76,983 | -€43,701 | -36.2% |
| Current assets | 29/58 | €155,062 | €141,796 | -€13,267 | -8.6% |
| Stocks and contracts in progress | 3 | €70,064 | €71,251 | +€1,187 | +1.7% |
| Stocks | 30/36 | €70,064 | €71,251 | +€1,187 | +1.7% |
| Amounts receivable within one year | 40/41 | €61,597 | €62,073 | +€476 | +0.8% |
| Trade receivables | 40 | €54,767 | €53,310 | -€1,457 | -2.7% |
| Other amounts receivable | 41 | €6,830 | €8,763 | +€1,933 | +28.3% |
| Cash at bank and in hand | 54/58 | €20,657 | €7,507 | -€13,150 | -63.7% |
| Deferred charges and accrued income | 490/1 | €2,744 | €965 | -€1,780 | -64.8% |
| Total equity and liabilities | 10/49 | €598,668 | €516,132 | -€82,536 | -13.8% |
| Equity | 10/15 | €25,047 | €30,849 | +€5,802 | +23.2% |
| 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 | €16,987 | €22,789 | +€5,802 | +34.2% |
| Amounts payable | 17/49 | €573,620 | €485,283 | -€88,338 | -15.4% |
| Amounts payable after more than one year | 17 | €242,757 | €188,728 | -€54,029 | -22.3% |
| Financial debts | 170/4 | €242,757 | €188,728 | -€54,029 | -22.3% |
| Amounts payable within one year | 42/48 | €330,864 | €296,555 | -€34,309 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €63,148 | €53,199 | -€9,949 | -15.8% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €25,004 | €8,950 | -€16,054 | -64.2% |
| Suppliers | 440/4 | €25,004 | €8,950 | -€16,054 | -64.2% |
| Taxes, remuneration and social security | 45 | €7,206 | €6,829 | -€377 | -5.2% |
| Remuneration and social security | 454/9 | €7,206 | €6,829 | -€377 | -5.2% |
| Other amounts payable | 47/48 | €135,505 | €127,577 | -€7,928 | -5.9% |
| Non-recurring operating income | 76A | - | €19,000 | +€19,000 | |
| Remuneration, social security and pensions | 62 | €314,920 | €232,700 | -€82,220 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,025 | €72,105 | -€8,920 | -11.0% |
| Other operating charges | 640/8 | €7,857 | €7,320 | -€537 | -6.8% |
| Gross operating margin | 9900 | €300,560 | €326,910 | +€26,349 | +8.8% |
| Operating profit (loss) | 9901 | -€103,242 | €14,784 | +€118,026 | |
| Financial income | 75/76B | €176 | €325 | +€149 | +84.6% |
| Recurring financial income | 75 | €176 | €325 | +€149 | +84.6% |
| Financial charges | 65/66B | €13,924 | €9,308 | -€4,617 | -33.2% |
| Recurring financial charges | 65 | €13,924 | €9,308 | -€4,616 | -33.2% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€116,990 | €5,802 | +€122,791 | |
| Profit (loss) for the period | 9904 | -€116,990 | €5,802 | +€122,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116,990 | €5,802 | +€122,791 |
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 31 October 2026 via checked.be.