BASSEZ & PARTNERS: 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.
BASSEZ & PARTNERS
Largest movements
- Financial fixed assets +€170,000
up €170,000 (+86.1%), from €197,400 to €367,400
- Receivables within one year -€139,867
down €139,867 (-48.9%), from €286,123 to €146,256
of which Other amounts receivable: -€84,546
- Receivables after one year +€53,000
new in 2025: €53,000
- Cash +€8,861
up €8,861 (+107%), from €8,279 to €17,140
mainly Receivables within one year (+€139,867) and Other debts (+€110,081)
- Tangible fixed assets -€8,273
down €8,273 (-8.7%), from €94,930 to €86,657
of which Leasing and similar rights: -€7,499
- Other debts +€110,081
up €110,081 (+48.0%), from €229,109 to €339,190
- Profit (loss) carried forward -€53,606
new in 2025: -€53,606
- Debts after one year +€13,644
up €13,644 (+13.4%), from €102,193 to €115,836
- Current portion of long-term debt +€12,013
up €12,013 (+32.8%), from €36,592 to €48,605
- Gross operating margin -€79,605
down €79,605, from €51,881 to -€27,724
- Financial charges -€25,521
down €25,521 (-71.7%), from €35,597 to €10,077
of which Non-recurring financial charges: -€27,025
- Depreciation +€7,139
up €7,139 (+69.4%), from €10,292 to €17,431
- Taxes -€3,409
down €3,409 (-79.8%), from €4,273 to €863
- Write-downs -€2,566
down €2,566 (-100%), from €2,566 to €0
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 | €603,796 | €687,453 | +€83,657 | +13.9% |
| Fixed assets | 21/28 | €292,330 | €454,057 | +€161,727 | +55.3% |
| Tangible fixed assets | 22/27 | €94,930 | €86,657 | -€8,273 | -8.7% |
| Plant, machinery and equipment | 23 | €2,119 | €3,186 | +€1,067 | +50.3% |
| Furniture and vehicles | 24 | €8,671 | €11,621 | +€2,950 | +34.0% |
| Leasing and similar rights | 25 | €36,534 | €29,035 | -€7,499 | -20.5% |
| Other tangible fixed assets | 26 | €47,606 | €42,815 | -€4,791 | -10.1% |
| Financial fixed assets | 28 | €197,400 | €367,400 | +€170,000 | +86.1% |
| Current assets | 29/58 | €311,465 | €233,396 | -€78,070 | -25.1% |
| Amounts receivable after more than one year | 29 | - | €53,000 | +€53,000 | |
| Other amounts receivable | 291 | - | €53,000 | +€53,000 | |
| Amounts receivable within one year | 40/41 | €286,123 | €146,256 | -€139,867 | -48.9% |
| Trade receivables | 40 | €73,764 | €18,443 | -€55,321 | -75.0% |
| Other amounts receivable | 41 | €212,359 | €127,812 | -€84,546 | -39.8% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,279 | €17,140 | +€8,861 | +107% |
| Deferred charges and accrued income | 490/1 | €2,063 | €2,000 | -€63 | -3.1% |
| Total equity and liabilities | 10/49 | €603,796 | €687,453 | +€83,657 | +13.9% |
| Equity | 10/15 | €211,803 | €158,196 | -€53,606 | -25.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €151,803 | €151,803 | = | 0.0% |
| Distributable reserves | 133 | €151,803 | €151,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€53,606 | -€53,606 | |
| Amounts payable | 17/49 | €391,993 | €529,257 | +€137,264 | +35.0% |
| Amounts payable after more than one year | 17 | €102,193 | €115,836 | +€13,644 | +13.4% |
| Financial debts | 170/4 | €102,193 | €115,836 | +€13,644 | +13.4% |
| Amounts payable within one year | 42/48 | €289,800 | €413,420 | +€123,620 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €36,592 | €48,605 | +€12,013 | +32.8% |
| Trade debts | 44 | €9,858 | €5,018 | -€4,840 | -49.1% |
| Suppliers | 440/4 | €9,858 | €5,018 | -€4,840 | -49.1% |
| Taxes, remuneration and social security | 45 | €14,242 | €20,607 | +€6,365 | +44.7% |
| Taxes | 450/3 | €8,702 | €12,947 | +€4,245 | +48.8% |
| Remuneration and social security | 454/9 | €5,539 | €7,660 | +€2,120 | +38.3% |
| Other amounts payable | 47/48 | €229,109 | €339,190 | +€110,081 | +48.0% |
| Remuneration, social security and pensions | 62 | - | €2,279 | +€2,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,292 | €17,431 | +€7,139 | +69.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,566 | €0 | -€2,566 | -100% |
| Other operating charges | 640/8 | €3,691 | €5,899 | +€2,208 | +59.8% |
| Gross operating margin | 9900 | €51,881 | -€27,724 | -€79,605 | |
| Operating profit (loss) | 9901 | €35,332 | -€53,333 | -€88,665 | |
| Financial income | 75/76B | €10,284 | €10,666 | +€382 | +3.7% |
| Recurring financial income | 75 | €10,284 | €10,666 | +€382 | +3.7% |
| Financial charges | 65/66B | €35,597 | €10,077 | -€25,521 | -71.7% |
| Recurring financial charges | 65 | €8,573 | €10,077 | +€1,504 | +17.5% |
| Non-recurring financial charges | 66B | €27,025 | €0 | -€27,025 | -100% |
| Profit (loss) for the period before taxes | 9903 | €10,019 | -€52,743 | -€62,763 | |
| Income taxes | 67/77 | €4,273 | €863 | -€3,409 | -79.8% |
| Profit (loss) for the period | 9904 | €5,747 | -€53,606 | -€59,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,747 | -€53,606 | -€59,353 |
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 24 October 2026 via checked.be.