BASV: 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.
BASV
Largest movements
- Receivables within one year -€873
down €873 (-90.7%), from €963 to €90
of which Other amounts receivable: -€682
- Cash +€788
up €788 (+865.9%), from €91 to €879
mainly Other debts (+€881) and Receivables within one year (+€873)
- Profit (loss) carried forward -€1,160
down €1,160 (-13.6%), from -€8,525 to -€9,685
- Other debts +€881
up €881 (+50.6%), from €1,742 to €2,623
- Trade debts +€105
up €105 (+7.3%), from €1,437 to €1,542
- Tax, wage and social debts +€89
new in 2025: €89
- Gross operating margin +€1,808
up €1,808 (+71.3%), from -€2,536 to -€728
- Financial charges +€244
up €244 (+358.8%), from €68 to €312
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 | €1,054 | €969 | -€85 | -8.1% |
| Current assets | 29/58 | €1,054 | €969 | -€85 | -8.1% |
| Amounts receivable within one year | 40/41 | €963 | €90 | -€873 | -90.7% |
| Trade receivables | 40 | €281 | €90 | -€191 | -68.0% |
| Other amounts receivable | 41 | €682 | - | -€682 | |
| Cash at bank and in hand | 54/58 | €91 | €879 | +€788 | +865.9% |
| Total equity and liabilities | 10/49 | €1,054 | €969 | -€85 | -8.1% |
| Equity | 10/15 | -€2,125 | -€3,285 | -€1,160 | -54.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,525 | -€9,685 | -€1,160 | -13.6% |
| Amounts payable | 17/49 | €3,179 | €4,254 | +€1,075 | +33.8% |
| Amounts payable within one year | 42/48 | €3,179 | €4,254 | +€1,075 | +33.8% |
| Trade debts | 44 | €1,437 | €1,542 | +€105 | +7.3% |
| Suppliers | 440/4 | €1,437 | €1,542 | +€105 | +7.3% |
| Taxes, remuneration and social security | 45 | - | €89 | +€89 | |
| Taxes | 450/3 | - | €89 | +€89 | |
| Other amounts payable | 47/48 | €1,742 | €2,623 | +€881 | +50.6% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€2,536 | -€728 | +€1,808 | +71.3% |
| Operating profit (loss) | 9901 | -€2,654 | -€848 | +€1,806 | +68.0% |
| Financial charges | 65/66B | €68 | €312 | +€244 | +358.8% |
| Recurring financial charges | 65 | €68 | €312 | +€244 | +358.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,722 | -€1,160 | +€1,562 | +57.4% |
| Profit (loss) for the period | 9904 | -€2,722 | -€1,160 | +€1,562 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,722 | -€1,160 | +€1,562 | +57.4% |
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 29 September 2026 via checked.be.