BASYC: 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.
What changed
BASYC
NACE 71.111, Activities of building architects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,230
2024 · -€29,400+€37,629
Equity
€450,518
2024 · €442,289+€8,230
Cash
€9,254
2024 · €14,974-€5,720
Balance sheet total
€1.5m
2024 · €1.5m-€79,245
Largest movements
Assets
- Tangible fixed assets -€69,531
down €69,531 (-5.4%), from €1.3m to €1.2m
of which Other tangible fixed assets: -€58,043
Equity and liabilities
- Debts after one year -€76,693
down €76,693 (-14.4%), from €530,818 to €454,126
- Provisions -€19,658
no longer reported in 2025 (was €19,658)
- Accrued charges and deferred income +€18,617
new in 2025: €18,617
Income statement
- Gross operating margin -€22,811
down €22,811 (-18.6%), from €122,342 to €99,531
- Provisions -€17,487
down €17,487 (-805.6%), from -€2,171 to -€19,658
- Depreciation -€15,385
down €15,385 (-16.1%), from €95,652 to €80,267
- Financial income +€14,840
up €14,840 (+66966.6%), from €22 to €14,862
- Financial charges -€12,096
down €12,096 (-22.0%), from €55,079 to €42,983
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.
Result 2024
-€29,400
Gross operating margin
-€22,811
Depreciation
+€15,385
Provisions
+€17,487
Other operating charges
+€331
Financial income
+€14,840
Financial charges
+€12,096
Taxes
+€302
Result 2025
€8,230
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.
From operations
+€90,944
Investment
-€11,367
Financing
-€85,297
Cash 2024
€14,974
From operations (derived)
+€90,944
Net result for the year
+€8,230
Depreciation
+€80,267
Receivables within one year
+€4,625
Provisions
-€19,658
Trade debts
+€339
Tax, wage and social debts
-€2,072
Other debts
+€597
Accrued charges and deferred income
+€18,617
Investment (derived)
-€11,367
Investment in fixed assets (net)
-€11,367
Financing
-€85,297
Debts after one year
-€76,693
Current portion of long-term debt
-€8,605
Cash 2025
€9,254
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,534,215 | €1,454,970 | -€79,245 | -5.2% |
| Fixed assets | 21/28 | €1,501,428 | €1,432,528 | -€68,900 | -4.6% |
| Tangible fixed assets | 22/27 | €1,281,024 | €1,211,494 | -€69,531 | -5.4% |
| Land and buildings | 22 | €151,580 | €150,095 | -€1,485 | -1.0% |
| Plant, machinery and equipment | 23 | €3,593 | €2,721 | -€872 | -24.3% |
| Furniture and vehicles | 24 | €23,294 | €14,164 | -€9,130 | -39.2% |
| Other tangible fixed assets | 26 | €1,102,557 | €1,044,514 | -€58,043 | -5.3% |
| Financial fixed assets | 28 | €220,404 | €221,034 | +€631 | +0.3% |
| Current assets | 29/58 | €32,787 | €22,442 | -€10,345 | -31.6% |
| Amounts receivable within one year | 40/41 | €17,813 | €13,188 | -€4,625 | -26.0% |
| Other amounts receivable | 41 | €17,813 | €13,188 | -€4,625 | -26.0% |
| Cash at bank and in hand | 54/58 | €14,974 | €9,254 | -€5,720 | -38.2% |
| Total equity and liabilities | 10/49 | €1,534,215 | €1,454,970 | -€79,245 | -5.2% |
| Equity | 10/15 | €442,289 | €450,518 | +€8,230 | +1.9% |
| Contributions | 10/11 | €355,500 | €355,500 | = | 0.0% |
| Capital | 10 | €355,500 | €355,500 | = | 0.0% |
| Issued capital | 100 | €355,500 | €355,500 | = | 0.0% |
| Reserves | 13 | €166,032 | €166,032 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,550 | €35,550 | = | 0.0% |
| Legal reserve | 130 | €35,550 | €35,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €125,982 | €125,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,243 | -€71,013 | +€8,230 | +10.4% |
| Provisions and deferred taxes | 16 | €19,658 | - | -€19,658 | |
| Provisions for liabilities and charges | 160/5 | €19,658 | - | -€19,658 | |
| Environmental obligations | 163 | €19,658 | - | -€19,658 | |
| Amounts payable | 17/49 | €1,072,269 | €1,004,452 | -€67,817 | -6.3% |
| Amounts payable after more than one year | 17 | €530,818 | €454,126 | -€76,693 | -14.4% |
| Financial debts | 170/4 | €530,818 | €454,126 | -€76,693 | -14.4% |
| Amounts payable within one year | 42/48 | €541,450 | €531,710 | -€9,741 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €75,220 | €66,616 | -€8,605 | -11.4% |
| Trade debts | 44 | €795 | €1,134 | +€339 | +42.6% |
| Suppliers | 440/4 | €795 | €1,134 | +€339 | +42.6% |
| Taxes, remuneration and social security | 45 | €2,505 | €433 | -€2,072 | -82.7% |
| Taxes | 450/3 | €2,505 | €433 | -€2,072 | -82.7% |
| Other amounts payable | 47/48 | €462,931 | €463,527 | +€597 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €18,617 | +€18,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,652 | €80,267 | -€15,385 | -16.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,171 | -€19,658 | -€17,487 | -805.6% |
| Other operating charges | 640/8 | €2,463 | €2,133 | -€331 | -13.4% |
| Gross operating margin | 9900 | €122,342 | €99,531 | -€22,811 | -18.6% |
| Operating profit (loss) | 9901 | €26,398 | €36,790 | +€10,392 | +39.4% |
| Financial income | 75/76B | €22 | €14,862 | +€14,840 | +66966.6% |
| Recurring financial income | 75 | €22 | €14,862 | +€14,840 | +66966.6% |
| Financial charges | 65/66B | €55,079 | €42,983 | -€12,096 | -22.0% |
| Recurring financial charges | 65 | €55,079 | €42,983 | -€12,096 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,659 | €8,668 | +€37,328 | |
| Income taxes | 67/77 | €740 | €439 | -€302 | -40.8% |
| Profit (loss) for the period | 9904 | -€29,400 | €8,230 | +€37,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,400 | €8,230 | +€37,629 |
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.