BASSHEADS BE: 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.
BASSHEADS BE
Largest movements
- Cash +€61,301
up €61,301 (+301%), from €20,364 to €81,665
mainly Tax, wage and social debts (+€50,056) and Net result for the year (+€38,491)
- Receivables after one year +€24,500
up €24,500 (+57.6%), from €42,500 to €67,000
- Receivables within one year -€24,367
down €24,367 (-33.3%), from €73,219 to €48,852
of which Trade receivables: -€13,172
- Tax, wage and social debts +€50,056
up €50,056 (+318%), from €15,732 to €65,788
of which Taxes: +€32,056
- Trade debts +€17,879
up €17,879 (+63.6%), from €28,120 to €45,999
- Other debts -€5,700
down €5,700 (-81.4%), from €7,000 to €1,300
- Taxes +€19,723
up €19,723 (+176%), from €11,192 to €30,915
- Gross operating margin +€16,399
up €16,399 (+30.2%), from €54,222 to €70,621
- Depreciation -€1,089
down €1,089 (-59.7%), from €1,825 to €736
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,245 | €197,971 | +€60,726 | +44.2% |
| Fixed assets | 21/28 | €1,162 | €425 | -€737 | -63.4% |
| Tangible fixed assets | 22/27 | €1,057 | €320 | -€737 | -69.7% |
| Furniture and vehicles | 24 | €1,057 | €320 | -€737 | -69.7% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €136,083 | €197,546 | +€61,463 | +45.2% |
| Amounts receivable after more than one year | 29 | €42,500 | €67,000 | +€24,500 | +57.6% |
| Other amounts receivable | 291 | €42,500 | €67,000 | +€24,500 | +57.6% |
| Amounts receivable within one year | 40/41 | €73,219 | €48,852 | -€24,367 | -33.3% |
| Trade receivables | 40 | €50,305 | €37,133 | -€13,172 | -26.2% |
| Other amounts receivable | 41 | €22,914 | €11,719 | -€11,195 | -48.9% |
| Cash at bank and in hand | 54/58 | €20,364 | €81,665 | +€61,301 | +301% |
| Deferred charges and accrued income | 490/1 | - | €29 | +€29 | |
| Total equity and liabilities | 10/49 | €137,245 | €197,971 | +€60,726 | +44.2% |
| Equity | 10/15 | €66,583 | €65,074 | -€1,509 | -2.3% |
| Contributions | 10/11 | €0 | €0 | = | |
| Capital | 10 | €0 | €0 | = | |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Uncalled capital | 101 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,583 | €65,074 | -€1,509 | -2.3% |
| Amounts payable | 17/49 | €70,662 | €132,897 | +€62,235 | +88.1% |
| Amounts payable within one year | 42/48 | €70,662 | €132,897 | +€62,235 | +88.1% |
| Trade debts | 44 | €28,120 | €45,999 | +€17,879 | +63.6% |
| Suppliers | 440/4 | €28,120 | €45,999 | +€17,879 | +63.6% |
| Advances received on contracts in progress | 46 | €19,810 | €19,810 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,732 | €65,788 | +€50,056 | +318% |
| Taxes | 450/3 | €12,740 | €44,796 | +€32,056 | +252% |
| Remuneration and social security | 454/9 | €2,992 | €20,992 | +€18,000 | +602% |
| Other amounts payable | 47/48 | €7,000 | €1,300 | -€5,700 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | €736 | -€1,089 | -59.7% |
| Other operating charges | 640/8 | €7 | €401 | +€394 | +5,629% |
| Non-recurring operating charges | 66A | €12,497 | - | -€12,497 | |
| Gross operating margin | 9900 | €54,222 | €70,621 | +€16,399 | +30.2% |
| Operating profit (loss) | 9901 | €39,893 | €69,484 | +€29,591 | +74.2% |
| Financial charges | 65/66B | - | €78 | +€78 | |
| Recurring financial charges | 65 | - | €78 | +€78 | |
| Profit (loss) for the period before taxes | 9903 | €39,893 | €69,406 | +€29,513 | +74.0% |
| Income taxes | 67/77 | €11,192 | €30,915 | +€19,723 | +176% |
| Profit (loss) for the period | 9904 | €28,701 | €38,491 | +€9,790 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,701 | €38,491 | +€9,790 | +34.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.