Basselier Dylan: 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.
Basselier Dylan
Largest movements
- Tangible fixed assets -€9,827
down €9,827 (-20.0%), from €49,207 to €39,380
of which Furniture and vehicles: -€10,721
- Cash +€3,556
up €3,556 (+33.6%), from €10,576 to €14,131
mainly Depreciation (+€14,252) and Net result for the year (+€13,223)
- Deferred charges and accrued income +€2,671
up €2,671 (+191.2%), from €1,397 to €4,068
- Receivables within one year +€2,084
up €2,084 (+38.5%), from €5,410 to €7,494
of which Trade receivables: +€2,120
- Reserves +€13,223
up €13,223 (+64.4%), from €20,532 to €33,755
- Debts after one year -€12,820
down €12,820 (-62.3%), from €20,566 to €7,746
- Other debts -€4,360
down €4,360 (-70.1%), from €6,220 to €1,861
- Trade debts +€2,655
up €2,655 (+156.7%), from €1,694 to €4,349
- Gross operating margin +€11,574
up €11,574 (+49.9%), from €23,192 to €34,766
- Taxes +€2,807
up €2,807 (+123.5%), from €2,273 to €5,080
- Depreciation +€1,193
up €1,193 (+9.1%), from €13,059 to €14,252
- Financial charges -€493
down €493 (-26.2%), from €1,881 to €1,388
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 | €66,589 | €65,073 | -€1,516 | -2.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €49,207 | €39,380 | -€9,827 | -20.0% |
| Tangible fixed assets | 22/27 | €49,207 | €39,380 | -€9,827 | -20.0% |
| Plant, machinery and equipment | 23 | €1,493 | €525 | -€967 | -64.8% |
| Furniture and vehicles | 24 | €41,126 | €30,405 | -€10,721 | -26.1% |
| Other tangible fixed assets | 26 | €6,588 | €8,449 | +€1,861 | +28.3% |
| Current assets | 29/58 | €17,382 | €25,693 | +€8,311 | +47.8% |
| Amounts receivable within one year | 40/41 | €5,410 | €7,494 | +€2,084 | +38.5% |
| Trade receivables | 40 | €5,300 | €7,420 | +€2,120 | +40.0% |
| Other amounts receivable | 41 | €110 | €74 | -€36 | -32.6% |
| Cash at bank and in hand | 54/58 | €10,576 | €14,131 | +€3,556 | +33.6% |
| Deferred charges and accrued income | 490/1 | €1,397 | €4,068 | +€2,671 | +191.2% |
| Total equity and liabilities | 10/49 | €66,589 | €65,073 | -€1,516 | -2.3% |
| Equity | 10/15 | €23,032 | €36,255 | +€13,223 | +57.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,532 | €33,755 | +€13,223 | +64.4% |
| Distributable reserves | 133 | €20,532 | €33,755 | +€13,223 | +64.4% |
| Amounts payable | 17/49 | €43,557 | €28,818 | -€14,739 | -33.8% |
| Amounts payable after more than one year | 17 | €20,566 | €7,746 | -€12,820 | -62.3% |
| Financial debts | 170/4 | €20,566 | €7,746 | -€12,820 | -62.3% |
| Amounts payable within one year | 42/48 | €22,588 | €20,872 | -€1,716 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €11,749 | €12,306 | +€557 | +4.7% |
| Trade debts | 44 | €1,694 | €4,349 | +€2,655 | +156.7% |
| Suppliers | 440/4 | €1,694 | €4,349 | +€2,655 | +156.7% |
| Taxes, remuneration and social security | 45 | €2,925 | €2,356 | -€569 | -19.4% |
| Taxes | 450/3 | €2,925 | €2,356 | -€569 | -19.4% |
| Other amounts payable | 47/48 | €6,220 | €1,861 | -€4,360 | -70.1% |
| Accrued charges and deferred income | 492/3 | €403 | €200 | -€203 | -50.3% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,059 | €14,252 | +€1,193 | +9.1% |
| Other operating charges | 640/8 | €740 | €823 | +€82 | +11.1% |
| Gross operating margin | 9900 | €23,192 | €34,766 | +€11,574 | +49.9% |
| Operating profit (loss) | 9901 | €9,392 | €19,691 | +€10,299 | +109.7% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,881 | €1,388 | -€493 | -26.2% |
| Recurring financial charges | 65 | €1,881 | €1,388 | -€493 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €7,516 | €18,303 | +€10,787 | +143.5% |
| Income taxes | 67/77 | €2,273 | €5,080 | +€2,807 | +123.5% |
| Profit (loss) for the period | 9904 | €5,243 | €13,223 | +€7,980 | +152.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,243 | €13,223 | +€7,980 | +152.2% |
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 3 October 2026 via checked.be.