BASSIMO: 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.
BASSIMO
Largest movements
- Receivables within one year +€107,835
up €107,835 (+72.2%), from €149,262 to €257,097
- Tangible fixed assets -€34,385
down €34,385 (-4.0%), from €860,389 to €826,004
of which Land and buildings: -€22,800
- Cash -€32,486
down €32,486 (-83.2%), from €39,034 to €6,548
mainly Receivables within one year (-€107,835) and Net result for the year (-€47,785)
- Trade debts +€91,129
up €91,129 (+345,972%), from €26 to €91,155
- Profit (loss) carried forward -€31,267
down €31,267 (-17.2%), from -€181,628 to -€212,895
- Reserves -€16,518
down €16,518 (-3.0%), from €551,785 to €535,266
of which Tax-exempt reserves: -€16,518
- Financial income -€17,010
no longer reported in 2025 (was €17,010)
- Taxes -€1,010
no longer reported in 2025 (was €1,010)
- Gross operating margin -€520
down €520 (-25.9%), from €2,008 to €1,489
- Depreciation +€54
up €54 (+0.1%), from €55,399 to €55,453
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 | €1,065,683 | €1,099,511 | +€33,828 | +3.2% |
| Fixed assets | 21/28 | €860,389 | €826,004 | -€34,385 | -4.0% |
| Tangible fixed assets | 22/27 | €860,389 | €826,004 | -€34,385 | -4.0% |
| Land and buildings | 22 | €757,600 | €734,800 | -€22,800 | -3.0% |
| Furniture and vehicles | 24 | €30,702 | €28,812 | -€1,890 | -6.2% |
| Other tangible fixed assets | 26 | €72,087 | €62,391 | -€9,696 | -13.4% |
| Current assets | 29/58 | €205,294 | €273,507 | +€68,213 | +33.2% |
| Amounts receivable within one year | 40/41 | €149,262 | €257,097 | +€107,835 | +72.2% |
| Other amounts receivable | 41 | €149,262 | €257,097 | +€107,835 | +72.2% |
| Cash at bank and in hand | 54/58 | €39,034 | €6,548 | -€32,486 | -83.2% |
| Deferred charges and accrued income | 490/1 | €16,998 | €9,863 | -€7,136 | -42.0% |
| Total equity and liabilities | 10/49 | €1,065,683 | €1,099,511 | +€33,828 | +3.2% |
| Equity | 10/15 | €745,707 | €697,922 | -€47,785 | -6.4% |
| Contributions | 10/11 | €375,550 | €375,550 | = | 0.0% |
| Contributions outside capital | 11 | €375,550 | - | -€375,550 | |
| Other | 1109/19 | €375,550 | - | -€375,550 | |
| Reserves | 13 | €551,785 | €535,266 | -€16,518 | -3.0% |
| Non-distributable reserves | 130/1 | €10,174 | €10,174 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,174 | €10,174 | = | 0.0% |
| Tax-exempt reserves | 132 | €541,610 | €525,092 | -€16,518 | -3.0% |
| Profit (loss) carried forward | 14 | -€181,628 | -€212,895 | -€31,267 | -17.2% |
| Provisions and deferred taxes | 16 | €279,573 | €271,068 | -€8,506 | -3.0% |
| Deferred taxes | 168 | €279,573 | €271,068 | -€8,506 | -3.0% |
| Amounts payable | 17/49 | €40,403 | €130,521 | +€90,119 | +223% |
| Amounts payable within one year | 42/48 | €40,403 | €130,521 | +€90,119 | +223% |
| Trade debts | 44 | €26 | €91,155 | +€91,129 | +345,972% |
| Suppliers | 440/4 | €26 | €91,155 | +€91,129 | +345,972% |
| Taxes, remuneration and social security | 45 | €40,376 | €39,366 | -€1,010 | -2.5% |
| Taxes | 450/3 | €40,376 | €39,366 | -€1,010 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,399 | €55,453 | +€54 | +0.1% |
| Other operating charges | 640/8 | €2,108 | €2,119 | +€11 | +0.5% |
| Gross operating margin | 9900 | €2,008 | €1,489 | -€520 | -25.9% |
| Operating profit (loss) | 9901 | -€55,498 | -€56,084 | -€585 | -1.1% |
| Financial income | 75/76B | €17,010 | - | -€17,010 | |
| Recurring financial income | 75 | €17,010 | - | -€17,010 | |
| Financial charges | 65/66B | €207 | €207 | -€0 | 0.0% |
| Recurring financial charges | 65 | €207 | €207 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,696 | -€56,291 | -€17,595 | -45.5% |
| Transfer from deferred taxes | 780 | €13,632 | €8,506 | -€5,127 | -37.6% |
| Income taxes | 67/77 | €1,010 | - | -€1,010 | |
| Profit (loss) for the period | 9904 | -€26,074 | -€47,785 | -€21,711 | -83.3% |
| Transfer from tax-exempt reserves | 789 | €26,474 | €16,518 | -€9,956 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | -€31,267 | -€31,667 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.