Basse Sambre Conseils: what changed
What changed
Basse Sambre Conseils
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€404,668
2024 · €165,108+€239,560
Equity
€789,499
2024 · €659,831+€129,668
Cash
€64,121
2024 · €180,469-€116,349
Balance sheet total
€2.2m
2024 · €2.5m-€283,162
Largest movements
Assets
- Intangible fixed assets -€186,330
down €186,330 (-11.8%), from €1.6m to €1.4m
- Cash -€116,349
down €116,349 (-64.5%), from €180,469 to €64,121
mainly Debts after one year (-€311,853) and Contributions, distributions and other (-€275,000)
Equity and liabilities
- Debts after one year -€311,853
down €311,853 (-24.7%), from €1.3m to €948,905
- Profit (loss) carried forward +€185,368
up €185,368 (+20,340%), from €911 to €186,279
- Tax, wage and social debts -€131,403
down €131,403 (-53.6%), from €245,368 to €113,964
of which Taxes: -€121,299
- Reserves -€55,700
down €55,700 (-8.9%), from €625,920 to €570,220
of which Tax-exempt reserves: -€55,700
- Other debts +€50,000
up €50,000, from €0 to €50,000
Income statement
- Gross operating margin +€321,439
up €321,439 (+32.5%), from €988,101 to €1.3m
- Taxes +€68,308
up €68,308 (+82.0%), from €83,289 to €151,597
- Staff costs +€14,890
up €14,890 (+3.0%), from €503,283 to €518,173
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€165,108
Gross operating margin
+€321,439
Staff costs
-€14,890
Depreciation
+€836
Other operating charges
-€1,854
Other operating items
-€164
Financial income
-€1,457
Financial charges
+€3,959
Taxes
-€68,308
Result 2025
€404,668
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€460,187
Investment
-€1,733
Financing
-€574,803
Cash 2024
€180,469
From operations (derived)
+€460,187
Net result for the year
+€404,668
Depreciation
+€187,833
Receivables within one year
-€19,503
Smaller working-capital items
+€38
Provisions
-€18,567
Trade debts
-€12,879
Tax, wage and social debts
-€131,403
Other debts
+€50,000
Investment (derived)
-€1,733
Investment in fixed assets (net)
-€1,233
Current investments
-€500
Financing
-€574,803
Debts after one year
-€311,853
Current portion of long-term debt
+€12,050
Contributions, distributions and other
-€275,000
Cash 2025
€64,121
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,504,003 | €2,220,841 | -€283,162 | -11.3% |
| Fixed assets | 21/28 | €1,587,421 | €1,400,820 | -€186,600 | -11.8% |
| Intangible fixed assets | 21 | €1,583,803 | €1,397,474 | -€186,330 | -11.8% |
| Tangible fixed assets | 22/27 | €3,567 | €3,297 | -€271 | -7.6% |
| Furniture and vehicles | 24 | €3,567 | €3,297 | -€271 | -7.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €916,583 | €820,021 | -€96,562 | -10.5% |
| Amounts receivable within one year | 40/41 | €729,625 | €749,128 | +€19,503 | +2.7% |
| Trade receivables | 40 | €354,759 | €470,680 | +€115,922 | +32.7% |
| Other amounts receivable | 41 | €374,867 | €278,448 | -€96,419 | -25.7% |
| Current investments | 50/53 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €180,469 | €64,121 | -€116,349 | -64.5% |
| Deferred charges and accrued income | 490/1 | €6,488 | €6,272 | -€216 | -3.3% |
| Total equity and liabilities | 10/49 | €2,504,003 | €2,220,841 | -€283,162 | -11.3% |
| Equity | 10/15 | €659,831 | €789,499 | +€129,668 | +19.7% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €625,920 | €570,220 | -€55,700 | -8.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €529,800 | €474,100 | -€55,700 | -10.5% |
| Distributable reserves | 133 | €96,120 | €96,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €911 | €186,279 | +€185,368 | +20,340% |
| Provisions and deferred taxes | 16 | €148,533 | €129,967 | -€18,567 | -12.5% |
| Deferred taxes | 168 | €148,533 | €129,967 | -€18,567 | -12.5% |
| Amounts payable | 17/49 | €1,695,639 | €1,301,375 | -€394,264 | -23.3% |
| Amounts payable after more than one year | 17 | €1,260,757 | €948,905 | -€311,853 | -24.7% |
| Financial debts | 170/4 | €1,260,757 | €948,905 | -€311,853 | -24.7% |
| Amounts payable within one year | 42/48 | €434,703 | €352,470 | -€82,232 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €167,023 | €179,073 | +€12,050 | +7.2% |
| Trade debts | 44 | €22,312 | €9,433 | -€12,879 | -57.7% |
| Suppliers | 440/4 | €22,312 | €9,433 | -€12,879 | -57.7% |
| Taxes, remuneration and social security | 45 | €245,368 | €113,964 | -€131,403 | -53.6% |
| Taxes | 450/3 | €174,491 | €53,192 | -€121,299 | -69.5% |
| Remuneration and social security | 454/9 | €70,877 | €60,773 | -€10,104 | -14.3% |
| Other amounts payable | 47/48 | €0 | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €179 | €0 | -€179 | -100% |
| Remuneration, social security and pensions | 62 | €503,283 | €518,173 | +€14,890 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,669 | €187,833 | -€836 | -0.4% |
| Other operating charges | 640/8 | €8,328 | €10,182 | +€1,854 | +22.3% |
| Non-recurring operating charges | 66A | €1,317 | €1,481 | +€164 | +12.5% |
| Gross operating margin | 9900 | €988,101 | €1,309,540 | +€321,439 | +32.5% |
| Operating profit (loss) | 9901 | €286,504 | €591,870 | +€305,366 | +107% |
| Financial income | 75/76B | €1,457 | €0 | -€1,457 | -100% |
| Recurring financial income | 75 | €1,457 | €0 | -€1,457 | -100% |
| Financial charges | 65/66B | €58,131 | €54,171 | -€3,959 | -6.8% |
| Recurring financial charges | 65 | €58,131 | €54,171 | -€3,959 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €229,831 | €537,699 | +€307,868 | +134% |
| Transfer from deferred taxes | 780 | €18,567 | €18,567 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €83,289 | €151,597 | +€68,308 | +82.0% |
| Profit (loss) for the period | 9904 | €165,108 | €404,668 | +€239,560 | +145% |
| Transfer from tax-exempt reserves | 789 | €55,700 | €55,700 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €220,808 | €460,368 | +€239,560 | +108% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.