BASSER CONSEILS: 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.
BASSER CONSEILS
Largest movements
- Cash +€189,594
up €189,594 (+316.3%), from €59,938 to €249,532
mainly Net result for the year (+€286,109) and Depreciation (+€142,613)
- Intangible fixed assets -€121,181
down €121,181 (-14.6%), from €830,767 to €709,586
- Receivables within one year +€33,157
up €33,157 (+80.5%), from €41,186 to €74,343
- Profit (loss) carried forward +€286,109
up €286,109, from -€2,981 to €283,128
- Other debts -€176,015
down €176,015 (-91.9%), from €191,598 to €15,583
- Debts after one year -€98,571
down €98,571 (-17.1%), from €575,000 to €476,428
- Tax, wage and social debts +€95,842
up €95,842 (+169.8%), from €56,431 to €152,273
of which Taxes: +€73,734
- Accrued charges and deferred income -€14,250
no longer reported in 2025 (was €14,250)
- Gross operating margin +€824,059
up €824,059 (+509.4%), from €161,770 to €985,829
- Staff costs +€313,578
up €313,578 (+263.4%), from €119,042 to €432,620
- Depreciation +€104,471
up €104,471 (+273.9%), from €38,142 to €142,613
- Taxes +€102,013
up €102,013 (+15770.7%), from €647 to €102,660
- Financial charges +€14,013
up €14,013 (+222.9%), from €6,286 to €20,299
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 | €988,501 | €1,092,167 | +€103,665 | +10.5% |
| Formation expenses | 20 | €738 | - | -€738 | |
| Fixed assets | 21/28 | €880,866 | €763,060 | -€117,807 | -13.4% |
| Intangible fixed assets | 21 | €830,767 | €709,586 | -€121,181 | -14.6% |
| Tangible fixed assets | 22/27 | €50,100 | €53,474 | +€3,374 | +6.7% |
| Furniture and vehicles | 24 | €50,100 | €53,474 | +€3,374 | +6.7% |
| Current assets | 29/58 | €106,897 | €329,107 | +€222,210 | +207.9% |
| Amounts receivable within one year | 40/41 | €41,186 | €74,343 | +€33,157 | +80.5% |
| Other amounts receivable | 41 | €41,186 | €74,343 | +€33,157 | +80.5% |
| Cash at bank and in hand | 54/58 | €59,938 | €249,532 | +€189,594 | +316.3% |
| Deferred charges and accrued income | 490/1 | €5,772 | €5,232 | -€540 | -9.4% |
| Total equity and liabilities | 10/49 | €988,501 | €1,092,167 | +€103,665 | +10.5% |
| Equity | 10/15 | €47,019 | €333,128 | +€286,109 | +608.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,981 | €283,128 | +€286,109 | |
| Amounts payable | 17/49 | €941,482 | €759,039 | -€182,444 | -19.4% |
| Amounts payable after more than one year | 17 | €575,000 | €476,428 | -€98,571 | -17.1% |
| Financial debts | 170/4 | €575,000 | €476,428 | -€98,571 | -17.1% |
| Amounts payable within one year | 42/48 | €352,232 | €282,610 | -€69,622 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €98,571 | €98,571 | = | 0.0% |
| Trade debts | 44 | €5,632 | €16,183 | +€10,551 | +187.3% |
| Suppliers | 440/4 | €5,632 | €16,183 | +€10,551 | +187.3% |
| Taxes, remuneration and social security | 45 | €56,431 | €152,273 | +€95,842 | +169.8% |
| Taxes | 450/3 | €10,312 | €84,046 | +€73,734 | +715.1% |
| Remuneration and social security | 454/9 | €46,119 | €68,227 | +€22,108 | +47.9% |
| Other amounts payable | 47/48 | €191,598 | €15,583 | -€176,015 | -91.9% |
| Accrued charges and deferred income | 492/3 | €14,250 | - | -€14,250 | |
| Remuneration, social security and pensions | 62 | €119,042 | €432,620 | +€313,578 | +263.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,142 | €142,613 | +€104,471 | +273.9% |
| Other operating charges | 640/8 | €634 | €1,528 | +€894 | +141.0% |
| Gross operating margin | 9900 | €161,770 | €985,829 | +€824,059 | +509.4% |
| Operating profit (loss) | 9901 | €3,952 | €409,068 | +€405,116 | +10252.2% |
| Financial charges | 65/66B | €6,286 | €20,299 | +€14,013 | +222.9% |
| Recurring financial charges | 65 | €6,286 | €20,299 | +€14,013 | +222.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,334 | €388,769 | +€391,103 | |
| Income taxes | 67/77 | €647 | €102,660 | +€102,013 | +15770.7% |
| Profit (loss) for the period | 9904 | -€2,981 | €286,109 | +€289,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,981 | €286,109 | +€289,090 |
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 11 October 2026 via checked.be.